---
title: "HSN Code for Other Photocells | HSN 85414012 GST Rate"
description: "Find HSN and GST Rates for 85414012 related to Other Photocells with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85414012/"
---

# HSN Code 85414012: Other Photocells

- [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 8541: Diodes, Transistors, Led Devices](https://busy.in/hsn/sub-chapter-8541/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Solar cells, assembled in modules or made up into panels | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85414012 ?

It includes Synthesised Receivers

### Can we claim ITC on inputs used to trade Other Photocells?

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 Other Photocells?

Under HSN 85414012, Other Photocells attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other Photocells?

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 Other Photocells is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Photocells; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other Photocells?

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.