HSN Code 85423100: Electronic integrated circuits: Processors and controllers

HSN Code 85423100 represents Electronic integrated circuits: Processors and controllers under GST classification. This code helps businesses identify Electronic integrated circuits: Processors and controllers correctly for billing, taxation, and trade. With HSN Code 85423100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electronic integrated circuits: Processors and controllers.

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Description of Goods for Electronic integrated circuits: Processors and controllers

HSN Code 85423100 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: Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits 9% 9% 18% 0%

Description of goods

Electronic integrated circuits: Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits

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

CGST 9%
SGST 9%
IGST 18%
CESS 0%

What does HSN Code 85423100 not include?

Electronic integrated circuits: Processors and controllers 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: digital
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: 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: digital

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: Memories

Electronic integrated circuits: Amplifiers

Other: Other

Electronic integrated circuits and micro-assemblies hybrid integrated circuits

Electronic integrated circuits and micro-assemblies electronic microassemblies

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Case Laws Related to HSN Code 85423100

Order Number Description
M/S. High Tech Refrigeration And Air Conditioning Industries (AAR (Authority For Advance Ruling), Goa)

M/S. High Tech Refrigeration And Air Conditioning Industries (AAR (Authority For Advance Ruling), Goa)

FAQs for HSN Code 85423100

What products are classified under HSN 85423100 ?

It includes Particle accelerators

Can we claim ITC on inputs used to trade Electronic integrated circuits: Processors and controllers?

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

Does packaging or labelling change the GST for Electronic integrated circuits: Processors and controllers?

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 Electronic integrated circuits: Processors and controllers?

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 Electronic integrated circuits: Processors and controllers?

Under HSN 85423100, Electronic integrated circuits: Processors and controllers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Electronic integrated circuits: Processors and controllers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electronic integrated circuits: Processors and controllers; Nil for exempt items if applicable).

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.

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