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HSN Code 85414020: Light-Emitting Diodes

HSN Code 85414020 represents Light-Emitting Diodes under GST classification. This code helps businesses identify Light-Emitting Diodes correctly for billing, taxation, and trade. With HSN Code 85414020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Light-Emitting Diodes.

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Description of Goods for HSN Code 85414020

HSN Code 85414020 relates to the following description.

Description of Goods

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)

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.

What does HSN Code 85414020 not include?

Light-Emitting Diodes does not include products with the following descriptions.

HSN Code 85412100

Transistors, other than photosensitive transistors : With a dissipation rate of less than 1 W

HSN Code 85413010

Thyristors, diacs and triacs, other than photosensitive devices : Thyristors

HSN Code 85414011

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: solar cells whether or not assembled in modules or panels

HSN Code 85414019

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

HSN Code 85414090

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: other

HSN Code 85414100

Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED) : Light-emitting diodes (LED)

HSN Code 85414200

Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED) : Photovoltaic cells not assembled in modules or made up into panels

HSN Code 85414300

Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED) : Photovoltaic cells assembled in modules or made up into panels

HSN Code 85414900

Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED) : Other

HSN Code 85415000

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 other semi-conductors devices

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85414020 and GST compliance.

What products are classified under HSN 85414020 ?

It includes Other Edit Control Units

Do e‑way bill and e‑invoice apply for Light-Emitting Diodes?

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 Light-Emitting Diodes?

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 Light-Emitting Diodes?

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 Light-Emitting Diodes?

Under HSN 85414020, Light-Emitting Diodes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Light-Emitting Diodes 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; Nil for exempt items if applicable).

Does packaging or labelling change the GST for Light-Emitting Diodes?

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.

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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.