Lamps, lighting fittings
Under the Harmonized System of Nomenclature (HSN), the code 9405 specifically identifies lamps, lighting fittings for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.
"Classifying lamps, lighting fittings correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Lighting category. AasanKhata automatically monitors these shifts for you."