12% GST⚖️ 12% (Solar / Renewable)Chapter 85HSN Goods
HSN Code for Diodes, Transistors and Similar Semi-conductor Devices; Photosensitive Semi-conductor Devices, Including Photovoltaic Cells Whether or Not Assembled in Modules or Made Up Into Panels; Light Emitting Diodes; Mounted Piezo-electric Crystals -photosensitive Semi-conductor Devices, Including Photovoltaic Cells Whether or Not Assembled in Modules or Made Up Into Panels; Light Emitting Diodes: Light Emitting Diodes (electro-luminescent)
OFFICIAL HSN / SAC CODE85414020
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 DIODES, TRANSISTORS AND SIMILAR SEMI-CONDUCTOR DEVICES; PHOTOSENSITIVE SEMI-CONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT EMITTING DIODES; MOUNTED PIEZO-ELECTRIC CRYSTALS -PHOTOSENSITIVE SEMI-CONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT EMITTING DIODES: LIGHT EMITTING DIODES (ELECTRO-LUMINESCENT) is 85414020 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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