---
title: "HSN Code for Memory Cards (Integrated Circuit) | HSN 85421010 GST Rate"
description: "Find HSN and GST Rates for 85421010 related to Memory Cards (Integrated Circuit) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85421010/"
---

# HSN Code 85421010: Memory 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 8542: Electronic integrated circuits](https://busy.in/hsn/sub-chapter-8542/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Electronic integrated circuits and micro-assemblies -cards incorporating an electronic integrated circuit *smarv cards): sim cards | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85421010 ?

It includes Limiting/Video Distribution/Stabilising Amplifiers

### Does packaging or labelling change the GST for Memory 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.

### How should mixed supplies be billed when Memory 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 Memory Cards (Integrated Circuit); Nil for exempt items if applicable).

### Any common misclassification issue with Memory 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.

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

Under HSN 85421010, Memory Cards (Integrated Circuit) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Memory 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.