---
title: "HSN Code for SIM Cards (Integrated Circuit) | HSN 85415000 GST Rate"
description: "Find HSN and GST Rates for 85415000 related to SIM Cards (Integrated Circuit) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85415000/"
---

# HSN Code 85415000: SIM Cards (Integrated Circuit)

- [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 |
| --- | --- | --- | --- | --- |
| 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 | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85415000 ?

It includes Video Typewriters

### Can we claim ITC on inputs used to trade SIM Cards (Integrated Circuit)?

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 SIM Cards (Integrated Circuit)?

Under HSN 85415000, SIM Cards (Integrated Circuit) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for SIM Cards (Integrated Circuit)?

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.

### Do e‑way bill and e‑invoice apply for SIM Cards (Integrated Circuit)?

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.

### How should mixed supplies be billed when SIM Cards (Integrated Circuit) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for SIM Cards (Integrated Circuit); Nil for exempt items if applicable).

### Any common misclassification issue with SIM Cards (Integrated Circuit)?

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