HSN Code 85426000: Electronic Microassemblies

Q: Can we claim ITC on inputs used to trade Electronic Microassemblies?

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

Q: How much GST applies to Electronic Microassemblies?

Under HSN 85426000, Electronic Microassemblies attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Q: How should mixed supplies be billed when Electronic Microassemblies is sold with other items?

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

Q: Do e‑way bill and e‑invoice apply for Electronic Microassemblies?

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.

HSN Code 85426000 represents Electronic Microassemblies under GST classification. This code helps businesses identify Electronic Microassemblies correctly for billing, taxation, and trade. With HSN Code 85426000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electronic Microassemblies.

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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 and micro-assemblies hybrid integrated circuits	9%	9%	18%	0%

Description of goods

Electronic integrated circuits and micro-assemblies hybrid integrated 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%

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
85423200	Electronic integrated circuits: Memories
85423300	Electronic integrated circuits: Amplifiers
85423900	Other: Other
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 85423200

Electronic integrated circuits: Memories

HSN Code 85423300

Electronic integrated circuits: Amplifiers

HSN Code 85423900

Other: Other

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 85426000 ?

It includes Other Telephone Cables (<= 80V, with connectors)

Can we claim ITC on inputs used to trade Electronic Microassemblies?

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

How much GST applies to Electronic Microassemblies?

Under HSN 85426000, Electronic Microassemblies attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Electronic Microassemblies is sold with other items?

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

Do e‑way bill and e‑invoice apply for Electronic Microassemblies?

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 Microassemblies?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

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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