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GST on LED Bulb — 18%

LED Bulb attracts 18% GST under HSN code 8539. Calculate the exact tax below.

Updated for 2026
HSN Code: 8539
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HSN Code for LED Bulb

HSN Code
8539

LED Bulb is classified under HSN code 8539 for GST purposes. The Harmonized System of Nomenclature (HSN) code is used to classify goods systematically. This code must be mentioned on GST invoices when billing for led bulb.

GST Rate History for LED Bulb

LED bulbs and lamps were initially at 28% GST. The rate was reduced to 18% in July 2018. LED tubes and fixtures also attract 18%.

Input Tax Credit (ITC) on LED Bulb

Yes, input tax credit (ITC) is available on led bulb for registered businesses. If you purchase led bulb for business purposes, the GST paid (18%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for LED Bulb

Here are example calculations showing GST on led bulb at 18% for common price points:

Base PriceGST (18%)CGST (9%)SGST (9%)Total
₹100₹18₹9₹9₹118
₹200₹36₹18₹18₹236
₹500₹90₹45₹45₹590
₹1,000₹180₹90₹90₹1,180

Related GST Rates

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Other items at 18% GST:

Frequently Asked Questions

What is the GST rate on LED Bulb in India?

LED Bulb attracts 18% GST in India under HSN code 8539. For intra-state sales, this is split into 9% CGST and 9% SGST. For inter-state sales, 18% IGST applies.

What is the HSN code for LED Bulb?

The HSN code for LED Bulb is 8539. HSN (Harmonized System of Nomenclature) codes are used to classify goods under GST. This code should be mentioned on all GST invoices.

How to calculate GST on LED Bulb?

To add 18% GST on led bulb: GST Amount = Base Price × 18/100. Total = Base Price + GST Amount. For example, on ₹200: GST = ₹36, Total = ₹236.

Can I claim input tax credit (ITC) on LED Bulb?

Yes, registered businesses can claim input tax credit on led bulb purchased for business purposes. The 18% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on LED Bulb changed since 2017?

LED bulbs and lamps were initially at 28% GST. The rate was reduced to 18% in July 2018. LED tubes and fixtures also attract 18%.