Description of Goods
Diodes, other than photosensitive or light emitting diodes
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
8541 - Semiconductor devices (for example, diodes, transistors, semiconductor based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Exempt (0%) when supplied as parts for the manufacture of hearing aids; 5% as parts for renewable-energy devices; 18% otherwise. Source: Notification 10/2025-Central Tax (Rate), S. No. 170; Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 437.