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HSN Code 85414900: Other Photosensitive Semiconductor Devices

HSN Code 85414900 represents Other Photosensitive Semiconductor Devices under GST classification. This code helps businesses identify Other Photosensitive Semiconductor Devices correctly for billing, taxation, and trade. With HSN Code 85414900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Photosensitive Semiconductor Devices.

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Description of Goods for HSN Code 85414900

HSN Code 85414900 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) : 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%

Exempt (0%) when supplied as parts for the manufacture of hearing aids; 5% as parts for renewable-energy devices; 18% otherwise. Source: Notification 10/2025-Central Tax (Rate), S. No. 170; Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 437.

What does HSN Code 85414900 not include?

Other Photosensitive Semiconductor Devices 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 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

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 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

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India’s Trade Performance — HSN Code 85414900 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹33 Cr

−80.30% vs FY 2024-25

0.0008% of India’s total exports

India’s Imports

FY 2025-26

₹306 Cr

+42.12% vs FY 2024-25

0.0045% of India’s total imports

Trade Balance

FY 2025-26

−₹273 Cr

Trade Deficit

Surplus rank #11622 of 12872 HSN codes

% of Sub-Chapter 8541

FY 2025-26

0.31%

Share of Sub-Chapter 8541’s total exports in FY 2025-26

Import side: 0.56% of Sub-Chapter 8541’s imports

Rank Within Sub-Chapter 8541

FY 2025-26

#9 of 19

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

Import-side rank: #9 of 19

At a glance

#4372

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+554.52%

Peak Growth Year

FY 2024-25 · strongest single-year move

0.31%

Contribution to Sub-Ch. 8541

Share of Sub-Chapter 8541 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 85414900

8-year export and import data, FY 2018-19 to FY 2025-26, 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 #3593

Balance

−206.06

Exports

46.02 ₹ Cr

0.0013% share

— YoY

0.51% of Sub-Ch. 8541

Imports

252.08 ₹ Cr

0.0044% share

— YoY

0.83% of Sub-Ch. 8541

FY 2023-24 Exp. Rank #4447

Balance

−191.10

Exports

25.31 ₹ Cr

0.0007% share

−45.00% YoY

0.14% of Sub-Ch. 8541

Imports

216.41 ₹ Cr

0.0039% share

−14.15% YoY

0.33% of Sub-Ch. 8541

FY 2024-25 Exp. Rank #2051

Balance

−49.72

Exports

165.66 ₹ Cr

0.0045% share

+554.52% YoY

1.51% of Sub-Ch. 8541

Imports

215.38 ₹ Cr

0.0035% share

−0.48% YoY

0.45% of Sub-Ch. 8541

FY 2025-26 Exp. Rank #4372

Balance

−273.46

Exports

32.64 ₹ Cr

0.0008% share

−80.30% YoY

0.31% of Sub-Ch. 8541

Imports

306.10 ₹ Cr

0.0045% share

+42.12% YoY

0.56% of Sub-Ch. 8541

Sub-Chapter 8541 total

reference, FY 2025-26

Export

₹10,485.30 Cr

Import

₹54,543.00 Cr

Trade Balance

−44,057.70

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

Key Trade Insights: HSN Code 85414900 Export-Import Analysis

Export Snapshot for HSN Code 85414900

India exported ₹32.64 Crore worth of Other Photosensitive Semiconductor Devices in FY 2025-26. Multi-year trend data is being compiled for this hsn code.

HSN Code 85414900 Ranked #4372 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85414900 ranks #4372 out of 12872 HSN codes by total export value. Within Sub-Chapter 8541, it ranks #9 of 19. By trade surplus, it ranks #11622 of 12872.

FY 2024-25 Was the Strongest Growth Year for HSN Code 85414900 Exports

The strongest single-year export movement for HSN Code 85414900 was recorded in FY 2024-25, when exports surged by 554.52% over the prior year.

India Records a Trade Deficit of ₹273.46 Crore in HSN Code 85414900 Goods

In FY 2025-26, India's imports of ₹306.10 Cr exceeded exports of ₹32.64 Cr, resulting in a trade deficit of ₹273.46 Crore — ranking #11622 of 12872 by surplus magnitude.

HSN Code 85414900 Contributes 0.31% of Sub-Chapter 8541 Exports — Ranked #9

Among the 19 HSN codes under Sub-Chapter 8541, HSN Code 85414900 ranks #9 by export value — accounting for 0.31% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.56% share (rank #9).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85414900 and GST compliance.

What products are classified under HSN 85414900 ?

It includes Integrated Circuits| Amplifiers

How much GST applies to Other Photosensitive Semiconductor Devices?

Under HSN 85414900, Other Photosensitive Semiconductor Devices attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Other Photosensitive Semiconductor Devices?

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 Other Photosensitive Semiconductor 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.

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

Do e‑way bill and e‑invoice apply for Other Photosensitive Semiconductor 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.

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

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

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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.