---
title: "HSN Code for Light Emitting Diodes (LEDs) | HSN 85414019 GST Rate"
description: "Find HSN and GST Rates for 85414019 related to Light Emitting Diodes (LEDs) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85414019/"
---

# HSN Code 85414019: Light Emitting Diodes (LEDs)

- [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 |
| --- | --- | --- | --- | --- |
| Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo-electric crystals -photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes: - photocells: other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85414019 ?

It includes Colour Correctors

### Any common misclassification issue with Light Emitting Diodes (LEDs)?

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

### How should mixed supplies be billed when Light Emitting Diodes (LEDs) is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Light Emitting Diodes (LEDs)?

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 Light Emitting Diodes (LEDs)?

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

### Does packaging or labelling change the GST for Light Emitting Diodes (LEDs)?

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.