---
title: "HSN Code for Other Photosensitive Devices | HSN 85414300 GST Rate"
description: "Find HSN and GST Rates for 85414300 related to Other Photosensitive Devices with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85414300/"
---

# HSN Code 85414300: Other Photosensitive 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 |
| --- | --- | --- | --- | --- |
| 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 | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85414300 ?

It includes Electronic integrated circuits: Memories

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

Under HSN 85414300, Other Photosensitive Devices attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

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

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

### How should mixed supplies be billed when Other Photosensitive 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 Devices; Nil for exempt items if applicable).

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

## India's trade performance: HSN Code 85414300 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹9,463 Cr (−41.94% YoY) — 0.2571% of India's total exports
- Imports: ₹18,263 Cr (−49.46% YoY) — 0.3006% of India's total imports
- Trade balance: −₹8,801 Cr (Deficit); surplus rank #12601 of 12657 HSN codes
- Share of Sub-Chapter 8541: 86.01% of its exports; import side 38.03%
- Rank within Sub-Chapter 8541: #1 of 19 by export value; import-side #1

### Key metrics

- National export rank: #39 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +93.33% in FY 2023-24
- Contribution to Sub-Ch. 8541: 86.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85414300

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 | 8,430.57 | 0.2328% | — | 92.69% | 7,445.05 | 0.1295% | — | 24.37% | +985.52 | #45 |
| FY 2023-24 | 16,298.42 | 0.4505% | +93.33% | 88.41% | 36,133.81 | 0.6434% | +385.34% | 54.72% | −19,835.39 | #24 |
| FY 2024-25 | 9,462.79 | 0.2571% | −41.94% | 86.01% | 18,263.35 | 0.3006% | −49.46% | 38.03% | −8,800.56 | #39 |

## Key trade insights: HSN Code 85414300 export-import analysis

### Export snapshot for HSN Code 85414300

India exported ₹9,462.79 Crore worth of Other Photosensitive Devices in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 85414300 ranked #39 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85414300 ranks #39 out of 12657 HSN codes by total export value. Within Sub-Chapter 8541, it ranks #1 of 19. By trade surplus, it ranks #12601 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 85414300 exports

The strongest single-year export movement for HSN Code 85414300 was recorded in FY 2023-24, when exports surged by 93.33% over the prior year.

### India records a trade deficit of ₹8,800.56 Crore in HSN Code 85414300 goods

In FY 2024-25, India's imports of ₹18,263.35 Cr exceeded exports of ₹9,462.79 Cr, resulting in a trade deficit of ₹8,800.56 Crore — ranking #12601 of 12657 by surplus magnitude.

### HSN Code 85414300 contributes 86.01% of Sub-Chapter 8541 exports — ranked #1

Among the 19 HSN codes under Sub-Chapter 8541, HSN Code 85414300 ranks #1 by export value — accounting for 86.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 38.03% share (rank #1).

## 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 (this hsn code) | ₹9,463 Cr |
| #2 | [HSN Code 85414100: Light Naphtha](https://busy.in/hsn/hsn-85414100/) | ₹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 |