--- title: "HSN Code for Light Naphtha | HSN 85414100 GST Rate" description: "Find HSN and GST Rates for 85414100 related to Light Naphtha with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85414100/" --- # HSN Code 85414100: Light Naphtha - [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 | | --- | --- | --- | --- | --- | | 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) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85414100 ? It includes Parts for Electric Machines & Equipment ### Do e‑way bill and e‑invoice apply for Light Naphtha? 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. ### Does packaging or labelling change the GST for Light Naphtha? 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. ### Any common misclassification issue with Light Naphtha? 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 Naphtha? 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 Naphtha? Under HSN 85414100, Light Naphtha attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 85414100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹567 Cr (−45.89% YoY) — 0.0154% of India's total exports - Imports: ₹2,588 Cr (+13.58% YoY) — 0.0426% of India's total imports - Trade balance: −₹2,021 Cr (Deficit); surplus rank #12420 of 12657 HSN codes - Share of Sub-Chapter 8541: 5.15% of its exports; import side 5.39% - Rank within Sub-Chapter 8541: #2 of 19 by export value; import-side #5 ### Key metrics - National export rank: #898 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +4,382.54% in FY 2023-24 - Contribution to Sub-Ch. 8541: 5.15% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85414100 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8541 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8541 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 23.37 | 0.0006% | — | 0.26% | 2,047.37 | 0.0356% | — | 6.70% | −2,024.00 | #4488 | | FY 2023-24 | 1,047.57 | 0.0290% | +4,382.54% | 5.68% | 2,278.43 | 0.0406% | +11.29% | 3.45% | −1,230.86 | #494 | | FY 2024-25 | 566.80 | 0.0154% | −45.89% | 5.15% | 2,587.90 | 0.0426% | +13.58% | 5.39% | −2,021.10 | #898 | ## Key trade insights: HSN Code 85414100 export-import analysis ### Export snapshot for HSN Code 85414100 India exported ₹566.80 Crore worth of Light Naphtha in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 85414100 ranked #898 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85414100 ranks #898 out of 12657 HSN codes by total export value. Within Sub-Chapter 8541, it ranks #2 of 19. By trade surplus, it ranks #12420 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 85414100 exports The strongest single-year export movement for HSN Code 85414100 was recorded in FY 2023-24, when exports surged by 4,382.54% over the prior year. ### India records a trade deficit of ₹2,021.10 Crore in HSN Code 85414100 goods In FY 2024-25, India's imports of ₹2,587.90 Cr exceeded exports of ₹566.80 Cr, resulting in a trade deficit of ₹2,021.10 Crore — ranking #12420 of 12657 by surplus magnitude. ### HSN Code 85414100 contributes 5.15% of Sub-Chapter 8541 exports — ranked #2 Among the 19 HSN codes under Sub-Chapter 8541, HSN Code 85414100 ranks #2 by export value — accounting for 5.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.39% share (rank #5). ## Related HSN Codes in Sub-Chapter 8541 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85414300: Other Photosensitive Devices](https://busy.in/hsn/hsn-85414300/) | ₹9,463 Cr | | #2 | HSN Code 85414100: Light Naphtha (this hsn code) | ₹567 Cr | | #3 | [HSN Code 85414200: Photovoltaic Cells (Modules/Panels)](https://busy.in/hsn/hsn-85414200/) | ₹269 Cr | | #4 | [HSN Code 85412900: Transistors, other](https://busy.in/hsn/hsn-85412900/) | ₹178 Cr | | #5 | [HSN Code 85414900: Light-Emitting Diodes (LED)](https://busy.in/hsn/hsn-85414900/) | ₹166 Cr | | #6 | [HSN Code 85415900: Other Semi-Conductors Devices\| Other](https://busy.in/hsn/hsn-85415900/) | ₹114 Cr | | #7 | [HSN Code 85411000: Diodes, non-photosensitive](https://busy.in/hsn/hsn-85411000/) | ₹92 Cr | | #8 | [HSN Code 85416000: Mounted Piezo-Electric Crystals](https://busy.in/hsn/hsn-85416000/) | ₹63 Cr | | #9 | [HSN Code 85419000: Parts for Electric Machines & Equipment](https://busy.in/hsn/hsn-85419000/) | ₹51 Cr | | #10 | [HSN Code 85413010: Thyristors, Diacs & Triacs excluding Photosensitive Devices](https://busy.in/hsn/hsn-85413010/) | ₹17 Cr |