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

HSN Code 85395000 represents Diodes, Transistors, and Similar Semiconductor Devices under GST classification. This code helps businesses identify Diodes, Transistors, and Similar Semiconductor Devices correctly for billing, taxation, and trade. With HSN Code 85395000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Diodes, Transistors, and Similar Semiconductor Devices.

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Description of Goods for HSN Code 85395000

HSN Code 85395000 relates to the following description.

Description of Goods

Light-emitting diode (led) lamps

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

8539 - Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 85395000 not include?

Diodes, Transistors, and Similar Semiconductor Devices does not include products with the following descriptions.

Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Miniature halogen lamps with fittings

Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other for automobiles

Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other

Other filament lamps, excluding ultra-violet or infra-red lamps : Other, of a power not exceeding 200 W and for a voltage exceeding 100 V

Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Of retail sale price not exceeding rupees 20 per bulb

Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Bulb, for torches

Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Miniature bulbs

Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other for automobile lamps

Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other

Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Compact fluorescent lamps

Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Other

Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Mercury vapour lamps

Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Sodium vapour lamps

Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Metal halide lamps

Discharge lamps, other than ultra-violet lamps: Other : Energy efficient triphosphor fluorescent lamps

Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules

Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85395000 and GST compliance.

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.

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.