HSN Code 85414900: Light-Emitting Diodes (LED)

HSN Code 85414900 represents Light-Emitting Diodes (LED) under GST classification. This code helps businesses identify Light-Emitting Diodes (LED) correctly for billing, taxation, and trade. With HSN Code 85414900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Light-Emitting Diodes (LED).

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
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	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	Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED) : Other	9%	9%	18%	0%

Description of goods

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

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%

HSN Code	Description
85411000	Diodes, other than photosensitive or light emitting diodes
85412100	Transistors, other than photosensitive transistors : With a dissipation rate of less than 1 W
85412900	Transistors, other than photosensitive transistors : Other
85413010	Thyristors, diacs and triacs, other than photosensitive devices : Thyristors
85413090	Thyristors, diacs and triacs, other than photosensitive devices : Other
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
85414012	Solar cells, assembled in modules or made up into panels
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
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)
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
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)
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
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
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
85415100	Other semi-conductors devices: Semiconductor-based transducers
85415900	Other semi-conductors devices: Other
85416000	Mounted piezo-electric crystals
85419000	Parts

HSN Code 85411000

Diodes, other than photosensitive or light emitting diodes

HSN Code 85412100

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

HSN Code 85412900

Transistors, other than photosensitive transistors : Other

HSN Code 85413010

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

HSN Code 85413090

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

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 85414012

Solar cells, assembled in modules or made up into panels

HSN Code 85414019

HSN Code 85414020

HSN Code 85414090

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

HSN Code 85415000

HSN Code 85415100

Other semi-conductors devices: Semiconductor-based transducers

HSN Code 85415900

Other semi-conductors devices: Other

HSN Code 85416000

Mounted piezo-electric crystals

HSN Code 85419000

Parts

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What products are classified under HSN 85414900 ?

It includes Integrated Circuits| Amplifiers

How much GST applies to Light-Emitting Diodes (LED)?

Under HSN 85414900, Light-Emitting Diodes (LED) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Light-Emitting Diodes (LED)?

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

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

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

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

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 Light-Emitting Diodes (LED)?

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

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.

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