What products are classified under HSN 85423100 ?
It includes Particle accelerators
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.
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
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
Parts
| 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)
It includes Particle accelerators
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.
Under HSN 85423100, Electronic integrated circuits: Processors and controllers attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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).
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.