12% GST⚖️ 12% (Solar / Renewable)Chapter 85HSN Goods
HSN Code for Photosensitive Semi-conductor Devices, Including Photo Voltaic Cells Whether or Not Assembled in Modules or Made Up Into Panels; Light-emitting Diodes LED
OFFICIAL HSN / SAC CODE854140
GST Tax Rate Breakdown
CGST (Central)6.0%
SGST / UTGST (State)6.0%
IGST (Inter-State)12%
Compensation CessNil
| CGST Rate (Intra-State Supply) | 6.0% |
|---|---|
| SGST / UTGST Rate (Intra-State Supply) | 6.0% |
| IGST Rate (Inter-State Supply) | 12% |
Conditional GST Slab Information:
Specified renewable energy devices and solar modules attract a 12% concessional GST rate.
Section & Chapter Context
SECTION IGeneral
CHAPTER 85Chapter 85 →
❓ Frequently Asked Questions & Expert Help
Official CBIC GST TariffThe official HSN code for Photosensitive semi-conductor devices, including photo voltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED) is 854140 as notified under the GST Tariff by the Central Board of Indirect Taxes and Customs (CBIC). It is required on tax invoices and e-Way bills for accurate GST compliance.
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