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Gst rate
GST RATE FOR LED BULB
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| 9405 | LED lights or fixtures incld LED lamps | 6% | 6% | 12% |
| LED lamps | 8539 |
12% |
| Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezoelectric crystals | 8541 | 18% |
| Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] | 8539 | 18% |
| Electrical Filaments or discharge lamps (inserted w.e.f : 14/11/2017 including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps] | 8539 | 18% |
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