---
title: "HSN Code for Diodes, Transistors, and Similar Semiconductor Devices | HSN 85395000 GST Rate"
description: "Find HSN and GST Rates for 85395000 related to Diodes, Transistors, and Similar Semiconductor Devices with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85395000/"
---

# HSN Code 85395000: Diodes, Transistors, and Similar Semiconductor Devices

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/)
- [Sub-chapter 8539: Electric lamps & units](https://busy.in/hsn/sub-chapter-8539/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Light-emitting diode (led) lamps | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85395000 ?

It includes Paint Boxes (Video)

### Can we claim ITC on inputs used to trade Diodes, Transistors, and Similar Semiconductor Devices?

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

### Do e‑way bill and e‑invoice apply for Diodes, Transistors, and Similar Semiconductor Devices?

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.

### Does packaging or labelling change the GST for Diodes, Transistors, and Similar Semiconductor Devices?

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 Diodes, Transistors, and Similar Semiconductor Devices is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Diodes, Transistors, and Similar Semiconductor Devices; Nil for exempt items if applicable).

### Any common misclassification issue with Diodes, Transistors, and Similar Semiconductor Devices?

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

### How much GST applies to Diodes, Transistors, and Similar Semiconductor Devices?

Under HSN 85395000, Diodes, Transistors, and Similar Semiconductor Devices attracts Varies when sold in taxable form. Describe the exact form on the invoice.