---
title: "HSN Code for Electronic Microassemblies | HSN 85426000 GST Rate"
description: "Find HSN and GST Rates for 85426000 related to Electronic Microassemblies with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85426000/"
---

# HSN Code 85426000: Electronic Microassemblies

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/)
- [Sub-chapter 8542: Electronic integrated circuits](https://busy.in/hsn/sub-chapter-8542/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Electronic integrated circuits and micro-assemblies hybrid integrated circuits | 9% | 9% | 18% | 0% |

## Frequently asked questions

### 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.