---
title: "HSN Code for Digital Monolithic Integrated Circuits | HSN 85421090 GST Rate"
description: "Find HSN and GST Rates for 85421090 related to Digital Monolithic Integrated Circuits with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85421090/"
---

# HSN Code 85421090: Digital Monolithic Integrated Circuits

- [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): other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85421090 ?

It includes Video Matting Machines

### How should mixed supplies be billed when Digital Monolithic Integrated Circuits is sold with other items?

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

### Can we claim ITC on inputs used to trade Digital Monolithic Integrated Circuits?

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 Digital Monolithic Integrated Circuits?

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 much GST applies to Digital Monolithic Integrated Circuits?

Under HSN 85421090, Digital Monolithic Integrated Circuits attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Digital Monolithic Integrated Circuits?

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 Digital Monolithic Integrated Circuits?

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.