What products are classified under HSN 8542
It includes Electronic integrated circuits
HSN Sub Chapter 8542 represents Electronic integrated circuits under GST classification. This code helps businesses identify Electronic integrated circuits correctly for billing, taxation, and trade. With HSN Sub Chapter 8542, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electronic integrated circuits.
GST Rate for Electronic integrated circuits under HSN Code 8542. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 85 | 8542 | Electronic integrated circuits | 18% | 18% |
Following Tariff HSN code falls under Electronic integrated circuits:
| Tariff HSN | 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: Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits | |
| 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: Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits
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. Pattabi Enterprises (AAAR (Appellate Authority For Advance Ruling), Karnataka) | |
| M/S. High Tech Refrigeration And Air Conditioning Industries (AAR (Authority For Advance Ruling), Goa) |
M/S. Pattabi Enterprises (AAAR (Appellate Authority For Advance Ruling), Karnataka)
M/S. High Tech Refrigeration And Air Conditioning Industries (AAR (Authority For Advance Ruling), Goa)
It includes Electronic integrated circuits
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Electronic integrated circuits is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
If your outward supply of Electronic integrated circuits is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
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.