HSN Code 85414200: Photovoltaic Cells (Modules/Panels)

HSN Code 85414200 represents Photovoltaic Cells (Modules/Panels) under GST classification. This code helps businesses identify Photovoltaic Cells (Modules/Panels) correctly for billing, taxation, and trade. With HSN Code 85414200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Photovoltaic Cells (Modules/Panels).

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Description of Goods for HSN Code 85414200

HSN Code 85414200 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) : Photovoltaic cells not assembled in modules or made up into panels

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 85414200 not include?

Photovoltaic Cells (Modules/Panels) does not include products with the following descriptions.

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

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

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

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

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)

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

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)

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

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

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 85414200 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

₹269 Cr

−40.59% vs FY 2023-24

0.0073% of India’s total exports

India’s Imports

FY 2024-25

₹13,905 Cr

−9.32% vs FY 2023-24

0.2289% of India’s total imports

Trade Balance

FY 2024-25

−₹13,636 Cr

Trade Deficit

Surplus rank #12620 of 12657 HSN codes

% of Sub-Chapter 8541

FY 2024-25

2.45%

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

Import side: 28.96% of Sub-Chapter 8541’s imports

Rank Within Sub-Chapter 8541

FY 2024-25

#3 of 19

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

Import-side rank: #2 of 19

At a glance

#1553

National Export Rank

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

+4,960.71%

Peak Growth Year

FY 2023-24 · strongest single-year move

2.45%

Contribution to Sub-Ch. 8541

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

India Export-Import Trade Statistics for HSN Code 85414200

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 #5775

Balance

−10,639.22

Exports

8.96 ₹ Cr

0.0002% share

YoY

0.10% of Sub-Ch. 8541

Imports

10,648.18 ₹ Cr

0.1852% share

YoY

34.85% of Sub-Ch. 8541

FY 2023-24 Exp. Rank #1039

Balance

−14,881.29

Exports

453.44 ₹ Cr

0.0125% share

+4,960.71% YoY

2.46% of Sub-Ch. 8541

Imports

15,334.73 ₹ Cr

0.2731% share

+44.01% YoY

23.22% of Sub-Ch. 8541

FY 2024-25 Exp. Rank #1553

Balance

−13,635.99

Exports

269.38 ₹ Cr

0.0073% share

−40.59% YoY

2.45% of Sub-Ch. 8541

Imports

13,905.37 ₹ Cr

0.2289% share

−9.32% YoY

28.96% 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 85414200 Export-Import Analysis

Export Snapshot for HSN Code 85414200

India exported ₹269.38 Crore worth of Photovoltaic Cells (Modules/Panels) in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

HSN Code 85414200 Ranked #1553 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 85414200 ranks #1553 out of 12657 HSN codes by total export value. Within Sub-Chapter 8541, it ranks #3 of 19. By trade surplus, it ranks #12620 of 12657.

FY 2023-24 Was the Strongest Growth Year for HSN Code 85414200 Exports

The strongest single-year export movement for HSN Code 85414200 was recorded in FY 2023-24, when exports surged by 4,960.71% over the prior year.

India Records a Trade Deficit of ₹13,635.99 Crore in HSN Code 85414200 Goods

In FY 2024-25, India's imports of ₹13,905.37 Cr exceeded exports of ₹269.38 Cr, resulting in a trade deficit of ₹13,635.99 Crore — ranking #12620 of 12657 by surplus magnitude.

HSN Code 85414200 Contributes 2.45% of Sub-Chapter 8541 Exports — Ranked #3

Among the 19 HSN codes under Sub-Chapter 8541, HSN Code 85414200 ranks #3 by export value — accounting for 2.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 28.96% share (rank #2).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85414200 and GST compliance.

What products are classified under HSN 85414200 ?

It includes Electronic integrated circuits: Processors and controllers

Any common misclassification issue with Photovoltaic Cells (Modules/Panels)?

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

Do e‑way bill and e‑invoice apply for Photovoltaic Cells (Modules/Panels)?

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 Photovoltaic Cells (Modules/Panels)?

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 Photovoltaic Cells (Modules/Panels)?

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.

How much GST applies to Photovoltaic Cells (Modules/Panels)?

Under HSN 85414200, Photovoltaic Cells (Modules/Panels) 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.