| Field | Controlled entry |
|---|---|
| Schedule and rate | Schedule II - 18% |
| Serial | 614 |
| Tariff reference | 9405 |
| Description | Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof |
| Effective position | 2025-09-22 |
| Source chain | 09/2025-Central Tax (Rate), effective 22 September 2025 |
Finin2min rate-control status
Current total GST: 18% (CGST component 9%; corresponding SGST/UTGST component ordinarily mirrors CGST, while IGST is the combined rate).
Effective from: 2025-09-22.
Classification warning: An HSN match is only a candidate. The complete goods description, exclusions, Customs Tariff notes, packaging/RSP/end-use conditions and supply date control the conclusion.
Entry-level application test
- Confirm the goods identity, composition, function and transaction date.
- Apply Customs Tariff Section and Chapter Notes and the General Rules for Interpretation.
- Match every word of the tariff reference and goods description.
- Check “other than”, residual, packaging, value, end-use and recipient conditions.
- Review Notification 19/2025, Notification 01/2026 and corrigenda where relevant.
- Test exemption, RCM, compensation cess, HSNS cess, customs and State counterpart.
Professional alert
Do not configure or publish a rate from the serial number alone.
Evidence checklist
- Signed notification page and amendment pages
- Product specification and tariff working
- Packaging/RSP and end-use evidence
- ERP effective-date approval
- Invoice, e-invoice, EWB and return mapping
Finin2min Q&A
Does a serial number alone establish the GST rate?
No. The tariff reference, complete description, exclusions, conditions, amendment history and transaction date must all match.
Can an Integrated Tax entry be copied into a Central Tax conclusion?
The counterpart architecture is ordinarily aligned, but the exact Central Tax and applicable State or Union Territory instrument must still be verified.
How was this rate entry checked?
The serial, tariff reference and description are tied to the principal rate schedule and checked against the counterpart Government rate architecture and subsequent amendments. Classification facts and transaction date must still be tested.
Can a portal rate finder replace the Gazette?
No. It is a discovery aid. The Gazette notification and binding law remain controlling.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Official starting point
- www.gstcouncil.gov.in