Within Chapter 85 – Electrical Machinery And Equi, HSN Code 85419000 serves as the official classification 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 Parts. This code determines tax rates and compliance obligations for all entities trading in 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 Parts. CGST applies at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Measurement is standardized in kg..

HSN Codes under Chapter 85 – Electrical Machinery And Equi

Below are related HSN codes from Chapter 85 – Electrical Machinery And Equi for your reference:

Chapter HSN Code Description CGST SGST/UTGST IGST
Electrical Machinery And Equi... 85011011 Electric Motors And Generators (Excluding Generati... N.a. N.a. N.a.
Electrical Machinery And Equi... 85011012 Electric Motors And Generators (Excluding Generati... N.a. N.a. N.a.
Electrical Machinery And Equi... 85011013 Electric Motors And Generators (Excluding Generati... N.a. N.a. N.a.
Electrical Machinery And Equi... 85011019 Electric Motors And Generators (Excluding Generati... N.a. N.a. N.a.
Electrical Machinery And Equi... 85011020 Electric Motors And Generators (Excluding Generati... N.a. N.a. N.a.
Electrical Machinery And Equi... 85012000 Electric Motors And Generators (Excluding Generati... 0.09 0.09 0.18
Electrical Machinery And Equi... 85013111 Electric Motors And Generators (Excluding Generati... 9.00% 9.00% 18.00%
Electrical Machinery And Equi... 85013112 Electric Motors And Generators (Excluding Generati... 9.00% 9.00% 18.00%
Electrical Machinery And Equi... 85013113 Electric Motors And Generators (Excluding Generati... 9.00% 9.00% 18.00%
Electrical Machinery And Equi... 85013119 Electric Motors And Generators (Excluding Generati... 9.00% 9.00% 18.00%

GST Rates for HSN 85419000

The taxation of 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 Parts under HSN Code 85419000 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use kg. for Electrical Machinery And Equi goods under Chapter 85.

Who Should Use HSN Code 85419000?

Any business engaged in supplying 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 Parts must apply HSN 85419000 on invoices. The Electrical Machinery And Equi category under Chapter 85 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.

Business Registration Requirements

Entering the 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 Parts market requires essential registrations. GST registration enables legal tax collection on HSN 85419000 goods. For cross-border trade in Electrical Machinery And Equi items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.

Why Correct Classification Matters

Using HSN Code 85419000 accurately 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 Parts avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 85 – Electrical Machinery And Equi to maintain accurate filings and smooth business operations.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 85419000 should I mention on invoices?

The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 85419000 for accurate classification of 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 Parts.

Can I claim input tax credit on 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 Parts purchases?

Yes, registered businesses can claim input tax credit on 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 Parts purchases made under HSN 85419000. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.

What is the difference between CGST and IGST for HSN 85419000?

CGST at 0.09 plus SGST/UTGST at 0.09 applies when 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 Parts is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading 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 Parts domestically?

No, Import Export Code is only required if you plan to import or export 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 Parts internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.

More HSN codes from Chapter 85

Back to Top