HSN Code 85414100: Light Naphtha

HSN Code 85414100 represents Light Naphtha under GST classification. This code helps businesses identify Light Naphtha correctly for billing, taxation, and trade. With HSN Code 85414100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Light Naphtha.

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Description of Goods for HSN Code 85414100

HSN Code 85414100 relates to the following description.

Description of Goods

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)

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%

What does HSN Code 85414100 not include?

Light Naphtha 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 85414020

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)

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 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

India’s Trade Performance — HSN Code 85414100 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹567 Cr

−45.89% vs FY 2023-24

0.0154% of India’s total exports

India’s Imports

FY 2024-25

₹2,588 Cr

+13.58% vs FY 2023-24

0.0426% of India’s total imports

Trade Balance

FY 2024-25

−₹2,021 Cr

Trade Deficit

Surplus rank #12420 of 12657 HSN codes

% of Sub-Chapter 8541

FY 2024-25

5.15%

Share of Sub-Chapter 8541’s total exports in FY 2024-25

Import side: 5.39% of Sub-Chapter 8541’s imports

Rank Within Sub-Chapter 8541

FY 2024-25

#2 of 19

Position by export value among HSN codes in Sub-Chapter 8541

Import-side rank: #5 of 19

At a glance

#898

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+4,382.54%

Peak Growth Year

FY 2023-24 · strongest single-year move

5.15%

Contribution to Sub-Ch. 8541

Share of Sub-Chapter 8541 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8541

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8541

FY 2019-20

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8541

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8541

FY 2020-21

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8541

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8541

FY 2021-22

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8541

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8541

FY 2022-23 Exp. Rank #4488

Balance

−2,024.00

Exports

23.37 ₹ Cr

0.0006% share

— YoY

0.26% of Sub-Ch. 8541

Imports

2,047.37 ₹ Cr

0.0356% share

— YoY

6.70% of Sub-Ch. 8541

FY 2023-24 Exp. Rank #494

Balance

−1,230.86

Exports

1,047.57 ₹ Cr

0.0290% share

+4,382.54% YoY

5.68% of Sub-Ch. 8541

Imports

2,278.43 ₹ Cr

0.0406% share

+11.29% YoY

3.45% of Sub-Ch. 8541

FY 2024-25 Exp. Rank #898

Balance

−2,021.10

Exports

566.80 ₹ Cr

0.0154% share

−45.89% YoY

5.15% of Sub-Ch. 8541

Imports

2,587.90 ₹ Cr

0.0426% share

+13.58% YoY

5.39% of Sub-Ch. 8541

Sub-Chapter 8541 total

reference, FY 2024-25

Export

₹11,001.72 Cr

Import

₹48,017.62 Cr

Trade Balance

−37,015.90

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85414100 and GST compliance.

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.

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.