HSN Code 85423200: Electronic integrated circuits: Memories

HSN Code 85423200 represents Electronic integrated circuits: Memories under GST classification. This code helps businesses identify Electronic integrated circuits: Memories correctly for billing, taxation, and trade. With HSN Code 85423200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electronic integrated circuits: Memories.

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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: Memories	9%	9%	18%	0%

Description of goods

Electronic integrated circuits: Memories

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%

HSN Code	Description
85421010	Electronic integrated circuits and micro-assemblies -cards incorporating an electronic integrated circuit *smarv cards): sim cards
85421020	Electronic integrated circuits and micro-assemblies -cards incorporating an electronic integrated circuit *smarv cards): memory cards
85421090	Electronic integrated circuits and micro-assemblies -cards incorporating an electronic integrated circuit *smarv cards): other
85422100	Electronic integrated circuits and micro-assemblies - monolithic integrated circuits: digital
85422910	Electronic integrated circuits and micro-assemblies - monolithic integrated circuits: - other: cards incorporating only a single electronic integrated circuit with optical strip
85422990	Electronic integrated circuits and micro-assemblies - monolithic integrated circuits: - other: other
85423100	Electronic integrated circuits: Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits
85423300	Electronic integrated circuits: Amplifiers
85423900	Other: Other
85426000	Electronic integrated circuits and micro-assemblies hybrid integrated circuits
85427000	Electronic integrated circuits and micro-assemblies electronic microassemblies
85429000	Parts

HSN Code 85421010

Electronic integrated circuits and micro-assemblies -cards incorporating an electronic integrated circuit *smarv cards): sim cards

HSN Code 85421020

Electronic integrated circuits and micro-assemblies -cards incorporating an electronic integrated circuit *smarv cards): memory cards

HSN Code 85421090

Electronic integrated circuits and micro-assemblies -cards incorporating an electronic integrated circuit *smarv cards): other

HSN Code 85422100

Electronic integrated circuits and micro-assemblies - monolithic integrated circuits: digital

HSN Code 85422910

Electronic integrated circuits and micro-assemblies - monolithic integrated circuits: - other: cards incorporating only a single electronic integrated circuit with optical strip

HSN Code 85422990

Electronic integrated circuits and micro-assemblies - monolithic integrated circuits: - other: other

HSN Code 85423100

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

HSN Code 85423300

Electronic integrated circuits: Amplifiers

HSN Code 85423900

Other: Other

HSN Code 85426000

Electronic integrated circuits and micro-assemblies hybrid integrated circuits

HSN Code 85427000

Electronic integrated circuits and micro-assemblies electronic microassemblies

HSN Code 85429000

Parts

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What products are classified under HSN 85423200 ?

It includes Particle accelerators: Other including cyclotrons

How much GST applies to Electronic integrated circuits: Memories?

Under HSN 85423200, Electronic integrated circuits: Memories attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Do e‑way bill and e‑invoice apply for Electronic integrated circuits: Memories?

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.

Any common misclassification issue with Electronic integrated circuits: Memories?

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 Electronic integrated circuits: Memories?

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 Electronic integrated circuits: Memories 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: Memories; Nil for exempt items if applicable).

Can we claim ITC on inputs used to trade Electronic integrated circuits: Memories?

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

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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