854140

HSN Code 854140: GST Rate & Description

Photosensitive semi-conductor devices, including photo voltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (led)
HSN Chapter 85 — Electrical Equipment 6-digit code 18% GST
Parent codes: 85 — Electrical machinery and equipment and p… 8541 — Semiconductor devices (for example, diod…
GST Rate Breakdown
CGST
9%
SGST / UTGST
9%
IGST
18%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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5 Sub-codes under 854140
85414011 Diodes, transistors and similar semi-conductor dev… 85414012 Solar cells, assembled in modules or made up into… 85414019 Diodes, transistors and similar semi-conductor dev… 85414020 Diodes, transistors and similar semi-conductor dev… 85414090 Diodes, transistors and similar semi-conductor dev…
All HSN codes in Chapter 85 — Electrical Equipment (49 codes)
8501 Electric motors and generators (excluding genera… 8502 Electric generating sets and rotary converters 8503 Parts suitable for use solely or principally wit… 8504 Electrical transformers, static converters (for… 8505 Electro-magnetic, permanent magnets and articles… 8506 Primary cells and primary batteries 8507 Electric accumulators, including separators ther… 8508 Vaccum cleaners 8509 Electro-mechanical domestic appliances, with sel… 8510 Shavers, hair clippers and hair-removing applian… 8511 Electrical ignition or starting equipment of a k… 8512 Electrical lighting or signalling equipment (exc… 8513 Portable electric lamps designed to function by… 8514 Industrial or laboratory electric furnaces and o… 8515 Electric (including electrically heated gas), la… 8516 Electric instantaneous or storage water heaters… 8517 Telephone sets, including smartphones and other… 8518 Microphones and stands therefor: loudspeakers, w… 8519 Sound recording or reproducing apparatus 8520 Omitted 8521 Video recording or reproducing apparatus, whethe… 8522 Parts and accessories suitable for use solely or… 8523 Discs, tapes, solid-state non-volatile storage d… 8524 Flat panel display modules, whether or not incor… 8525 Transmission apparatus for radio-broadcasting or… 8526 Radar apparatus, radio navigational aid apparatu… 8527 Reception apparatus for radio-broadcasting wheth… 8528 Monitors and projectors, not incorporating telev… 8529 Parts suitable for use solely or principally wit… 8530 Electrical signalling, safety or traffic control… 8531 Electric sound or visual signalling apparatus (f… 8532 Electrical capacitors, fixed, variable or adjust… 8533 Electrical resistors (including rheostats and po… 8534 Printed circuits 8535 Electrical apparatus for switching or protecting… 8536 Electrical apparatus for switching or protecting… 8537 Boards, panels, consoles, desks, cabinets and ot… 8538 Boards, panels, consoles, desks, cabinets and ot… 8539 Parts suitable for use solely or principally wit… 8540 Thermionic, cold cathode or photo-cathode valves… 8541 Semiconductor devices (for example, diodes, tran… 8542 Electronic integrated circuits 8543 Electrical machines and apparatus having individ… 8544 Insulated (including enamelled or anodised) wire… 8545 Carbon electrodes, carbon brushes, lamp carbons,… 8546 Electrical insulators of any material 8547 Insulating fittings for electrical machines, app… 8548 Electrical parts of machinery or apparatus, not… 8549 Electrical and electronic waste and scrap

About HSN Code 854140

HSN code 854140 is a 6-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification. It covers: Photosensitive semi-conductor devices, including photo voltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (led).

This code falls under Chapter 85 (Electrical Equipment) of the Indian GST tariff. The applicable GST rate is 18% (CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).

Who needs this code? Any GST-registered business supplying goods classified under this HSN code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is HSN code 854140?
HSN 854140 refers to: Photosensitive semi-conductor devices, including photo voltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (led). It belongs to Chapter 85 (Electrical Equipment) of the GST tariff.
What is the GST rate for HSN code 854140?
The GST rate for HSN code 854140 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is HSN code 854140 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 854140 belong to?
HSN code 854140 belongs to Chapter 85 of the GST tariff, which covers Electrical Equipment.