94055000
Unit: NOS

Non-electrical luminaires and lighting fittings

BCD
20.0000%
IGST
18.0000%
SWS
10.0000%
AIDC
20.0000%
IMPORTFree
→ Calculate DutyChapter 94

Duty Rates

DUTY STRUCTURE (SCHEDULE RATES)
BCD
20%
→
SWS
10%
→
AIDC
20%
→
IGST
18%
→
TOTAL
49.2%
DutyStatutoryEffective (conditional)
Basic Customs Duty (BCD)20%20%
Social Welfare Surcharge (SWS)10%10%
AIDC20%20%
IGST18%18%

IGST Notification: 009/2025 — Serial No. II614

Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.

SECTION XX — MISCELLANEOUS MANUFACTURED ARTICLES
Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

Related HS Codes in Chapter 94

94054900
Other
94054200
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94054100
Photovoltaic, designed for use solely with lightemitting diode (LED) light sourc
94056100
Designed for use solely with light-emitting diode (LED) light sources
94053900
Other
94053100
Designed for use solely with light-emitting diode (LED) light sources