HSN code 85429000 is the 8-digit tariff item for parts, under heading 8542 and sub-heading 854290 (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 85429000 at a glance
| Tariff item (8 digits) | 85429000 |
|---|---|
| Heading (4 digits) | 8542: Electronic integrated circuits |
| Sub-heading (6 digits) | 854290: Parts |
| 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 | Parts |
| 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. 514 (HSN 8542) covers "Electronic integrated circuits" 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 |
|---|---|---|---|---|
| 8542 | Electronic integrated circuits | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 514 |
Worked example: a ₹1,000 sale under HSN 85429000
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 (8542) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (854290) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85429000), 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 8542
- HSN 85421010: SIM cards (electronic integrated circuits, and micro-assemblies) (18%)
- HSN 85421020: Memory cards (electronic integrated circuits, and micro-assemblies) (18%)
- HSN 85421090: Cards incorporating an electronic integrated circuit *smarv cards): other (electronic integrated circuits... (18%)
- HSN 85422100: Digital (electronic integrated circuits, and micro-assemblies, monolithic integrated circuits) (18%)
- HSN 85422910: Cards incorporating only a single electronic integrated circuit with optical strip (electronic integrated... (18%)
- HSN 85422990: Monolithic integrated circuits: other: other (electronic integrated circuits, and micro-assemblies) (18%)
- HSN 85423100: Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers... (18%)
- HSN 85423200: Memories (18%)
- HSN 85423300: Amplifiers (18%)
- HSN 85426000: And micro-assemblies hybrid integrated circuits (18%)
- HSN 85427000: And micro-assemblies electronic microassemblies (electronic integrated circuits) (18%)
See every rate entry for the heading on the HSN 8542 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).