HSN code 85414200 is the 8-digit tariff item for photovoltaic cells not assembled in modules or made up into panels, under heading 8541 and sub-heading 854142 (Chapter 85). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 85414200 at a glance
| Tariff item (8 digits) | 85414200 |
|---|---|
| Heading (4 digits) | 8541: Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers), photosensitive semiconductor, devices, including photovoltaic cells whether or not assembled in modules or made up into panels, light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED), mounted piezo-electric crystals |
| Sub-heading (6 digits) | 854142: Photovoltaic cells not assembled in modules or made up into panels |
| 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 |
| Description | Photovoltaic cells not assembled in modules or made up into panels |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 513 (HSN 8541) covers "Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes..." at 18%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 8541 | Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); mounted piezo-electric crystals | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 513 |
Worked example: a ₹1,000 sale under HSN 85414200
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (8541) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (854142) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85414200), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 8541
- HSN 85411000: Diodes, other than photosensitive or light-emitting diodes (LED) (18%)
- HSN 85412100: Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers), photosensitive... (18%)
- HSN 85413010: Thyristors (thyristors, diacs and triacs, other than photosensitive devices) (18%)
- HSN 85413090: Thyristors, diacs and triacs, other than photosensitive devices: other (18%)
- HSN 85414011: Solar cells whether or not assembled in modules or panels (photosensitive semi-conductor devices... (18%)
- HSN 85414012: Solar cells, assembled in modules or made up into panels (18%)
- HSN 85414019: Photocells: other (photosensitive semi-conductor devices, including photo voltaic cells whether or not... (18%)
- HSN 85414020: Light emitting diodes (electro-luminescent) (photosensitive semi-conductor devices, including photo... (18%)
- HSN 85414090: Photosensitive semi-conductor devices, including photo voltaic cells whether or not assembled in modules... (18%)
- HSN 85414100: Light-emitting diodes (LED) (18%)
- HSN 85414300: Photovoltaic cells assembled in modules or made up into panels (18%)
- HSN 85415000: Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices, including... (18%)
- HSN 85415100: Semiconductor-based transducers (18%)
- HSN 85416000: Mounted piezo-electric crystals (18%)
- HSN 85419000: Parts (18%)
See every rate entry for the heading on the HSN 8541 page, or all Chapter 85 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).