HSN Code 85312000: Liquid Crystal/Light Emitting Diode Indicator Panels

HSN Code 85312000 represents Liquid Crystal/Light Emitting Diode Indicator Panels under GST classification. This code helps businesses identify Liquid Crystal/Light Emitting Diode Indicator Panels correctly for billing, taxation, and trade. With HSN Code 85312000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Liquid Crystal/Light Emitting Diode Indicator Panels.

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Description of Goods for Liquid Crystal/Light Emitting Diode Indicator Panels

HSN Code 85312000 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) 9% 9% 18% 0%

Description of goods

Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)

Chapter

85 – Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Sub Chapter

8531 – Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530

CGST 9%
SGST 9%
IGST 18%
CESS 0%

What does HSN Code 85312000 not include?

Liquid Crystal/Light Emitting Diode Indicator Panels does not include products with the following descriptions:

HSN Code Description
Burglar or fire alarms and similar apparatus : Burglar alarm
Burglar or fire alarms and similar apparatus : Fire alarm
Burglar or fire alarms and similar apparatus : Other
Other apparatus
Parts

Burglar or fire alarms and similar apparatus : Burglar alarm

Burglar or fire alarms and similar apparatus : Fire alarm

Burglar or fire alarms and similar apparatus : Other

Other apparatus

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FAQs for HSN Code 85312000

What products are classified under HSN 85312000 ?

It includes Ceramic dielectric, multilayer capacitors

Do e‑way bill and e‑invoice apply for Liquid Crystal/Light Emitting Diode Indicator Panels?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

Can we claim ITC on inputs used to trade Liquid Crystal/Light Emitting Diode Indicator Panels?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

How much GST applies to Liquid Crystal/Light Emitting Diode Indicator Panels?

Under HSN 85312000, Liquid Crystal/Light Emitting Diode Indicator Panels attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Liquid Crystal/Light Emitting Diode Indicator Panels?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

How should mixed supplies be billed when Liquid Crystal/Light Emitting Diode Indicator Panels is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Liquid Crystal/Light Emitting Diode Indicator Panels; Nil for exempt items if applicable).

Any common misclassification issue with Liquid Crystal/Light Emitting Diode Indicator Panels?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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