What products are classified under HSN 85422100 ?
It includes Solar Energy Based Equipment/Gadgets
HSN Code 85422100 represents Single Integrated Circuit Cards with Optical Strip under GST classification. This code helps businesses identify Single Integrated Circuit Cards with Optical Strip correctly for billing, taxation, and trade. With HSN Code 85422100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Single Integrated Circuit Cards with Optical Strip.
HSN Code 85422100 relates to the following description:
| 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 | 8542 | Electronic integrated circuits | Electronic integrated circuits and micro-assemblies - monolithic integrated circuits: digital | 9% | 9% | 18% | 0% |
Description of goods
Electronic integrated circuits and micro-assemblies - monolithic integrated circuits: digital
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
8542 – Electronic integrated circuits
Single Integrated Circuit Cards with Optical Strip does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Electronic integrated circuits and micro-assemblies -cards incorporating an electronic integrated circuit *smarv cards): sim cards | |
| Electronic integrated circuits and micro-assemblies -cards incorporating an electronic integrated circuit *smarv cards): memory cards | |
| Electronic integrated circuits and micro-assemblies -cards incorporating an electronic integrated circuit *smarv cards): other | |
| Electronic integrated circuits and micro-assemblies - monolithic integrated circuits: - other: cards incorporating only a single electronic integrated circuit with optical strip | |
| Electronic integrated circuits and micro-assemblies - monolithic integrated circuits: - other: other | |
| Electronic integrated circuits: Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits | |
| Electronic integrated circuits: Memories | |
| Electronic integrated circuits: Amplifiers | |
| Other: Other | |
| Electronic integrated circuits and micro-assemblies hybrid integrated circuits | |
| Electronic integrated circuits and micro-assemblies electronic microassemblies | |
| Parts |
Electronic integrated circuits and micro-assemblies -cards incorporating an electronic integrated circuit *smarv cards): sim cards
Electronic integrated circuits and micro-assemblies -cards incorporating an electronic integrated circuit *smarv cards): memory cards
Electronic integrated circuits and micro-assemblies -cards incorporating an electronic integrated circuit *smarv cards): other
Electronic integrated circuits and micro-assemblies - monolithic integrated circuits: - other: cards incorporating only a single electronic integrated circuit with optical strip
Electronic integrated circuits and micro-assemblies - monolithic integrated circuits: - other: other
Electronic integrated circuits: Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits
Electronic integrated circuits: Memories
Electronic integrated circuits: Amplifiers
Other: Other
Electronic integrated circuits and micro-assemblies hybrid integrated circuits
Electronic integrated circuits and micro-assemblies electronic microassemblies
Parts
It includes Solar Energy Based Equipment/Gadgets
Under HSN 85422100, Single Integrated Circuit Cards with Optical Strip attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Single Integrated Circuit Cards with Optical Strip; Nil for exempt items if applicable).
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.