---
title: "HSN Code for Other Photosensitive Semiconductor Devices | HSN 85414020 GST Rate"
description: "Find HSN and GST Rates for 85414020 related to Other Photosensitive Semiconductor Devices with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85414020/"
---

# HSN Code 85414020: Other Photosensitive 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 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: light emitting diodes (electro-luminescent) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85414020 ?

It includes Other Edit Control Units

### Do e‑way bill and e‑invoice apply for Other Photosensitive 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.

### Any common misclassification issue with Other Photosensitive 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.

### Can we claim ITC on inputs used to trade Other Photosensitive 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.

### How much GST applies to Other Photosensitive Semiconductor Devices?

Under HSN 85414020, Other Photosensitive Semiconductor Devices attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other Photosensitive Semiconductor Devices is sold with other items?

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

### Does packaging or labelling change the GST for Other Photosensitive 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.