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HSN 854118% GSTITC EligibleRCM: Check notificationsLast reviewed: 22 Jan 2026

SEMICONDUCTOR DEVICES (FOR EXAMPLE

GST rate for HSN 8541 is 18%. Use the calculator, copy invoice-ready details, and verify ITC/RCM hints before filing (FY 2025–26).

Not legal advice • Verify before filing
Quick summary
TypeGoods
Intra-state split9% CGST + 9% SGST
Inter-state18% IGST
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 8541

18%

Specific items under 8541

HSN CodeDescriptionGST Rate
854110DIODES, OTHER THAN PHOTOSENSITIVE OR LIGHT-EMITTING DIODES (LED)18%
854121WITH A DISSIPATION RATE OF LESS THAN 1 W18%
854129OTHER18%
854130THYRISTORS, DIACS AND TRIACS, OTHER THAN PHOTOSENSITIVE DEVICES :18%
854140Photosensitive semi-conductor devices, including photo voltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED)18%
854141LIGHT-EMITTING DIODES (LED)18%
854142PHOTOVOLTAIC CELLS NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS18%
854143PHOTOVOLTAIC CELLS ASSEMBLED IN MODULES OR MADE UP INTO PANELS18%
854149OTHER18%
854151SEMICONDUCTOR-BASED TRANSDUCERS18%
854159OTHER18%
854160MOUNTED PIEZO-ELECTRIC CRYSTALS18%
854190PARTS18%
85411000DIODES, OTHER THAN PHOTOSENSITIVE OR LIGHT- EMITTING DIODES (LED)18%
85412100WITH A DISSIPATION RATE OF LESS THAN 1 W18%
85412900OTHER18%
85413010THYRISTORS18%
85413090OTHER18%
85414011DIODES, TRANSISTORS AND SIMILAR SEMI-CONDUCTOR DEVICES; PHOTOSENSITIVE SEMI-CONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT EMITTING DIODES; MOUNTED PIEZO-ELECTRIC CRYSTALS -PHOTOSENSITIVE SEMI-CONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT EMITTING DIODES: - PHOTOCELLS: SOLAR CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR PANELS18%
85414012Solar cells, assembled in modules or made up into panels18%
85414019DIODES, TRANSISTORS AND SIMILAR SEMI-CONDUCTOR DEVICES; PHOTOSENSITIVE SEMI-CONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT EMITTING DIODES; MOUNTED PIEZO-ELECTRIC CRYSTALS -PHOTOSENSITIVE SEMI-CONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT EMITTING DIODES: - PHOTOCELLS: OTHER18%
85414020DIODES, TRANSISTORS AND SIMILAR SEMI-CONDUCTOR DEVICES; PHOTOSENSITIVE SEMI-CONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT EMITTING DIODES; MOUNTED PIEZO-ELECTRIC CRYSTALS -PHOTOSENSITIVE SEMI-CONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT EMITTING DIODES: LIGHT EMITTING DIODES (ELECTRO-LUMINESCENT)18%
85414090DIODES, TRANSISTORS AND SIMILAR SEMI-CONDUCTOR DEVICES; PHOTOSENSITIVE SEMI-CONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT EMITTING DIODES; MOUNTED PIEZO-ELECTRIC CRYSTALS -PHOTOSENSITIVE SEMI-CONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT EMITTING DIODES: OTHER18%
85414100LIGHT-EMITTING DIODES (LED)18%
85414200PHOTOVOLTAIC CELLS NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS18%
85414300PHOTOVOLTAIC CELLS ASSEMBLED IN MODULES OR MADE UP INTO PANELS18%
85414900OTHER18%
85415000DIODES, TRANSISTORS AND SIMILAR SEMI-CONDUCTOR DEVICES; PHOTOSENSITIVE SEMI-CONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT EMITTING DIODES; MOUNTED PIEZO-ELECTRIC CRYSTALS OTHER SEMI-CONDUCTORS DEVICES18%
85415100SEMICONDUCTOR-BASED TRANSDUCERS18%
85415900OTHER18%
85416000MOUNTED PIEZO-ELECTRIC CRYSTALS18%
85419000PARTS18%

Tax calculator for HSN 8541

Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.

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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.

Invoice example (₹1,000 taxable value)

Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (9%)90.00
SGST (9%)90.00
Total invoice1180.00
Inter-state (IGST)
Taxable value₹1,000
IGST (18%)180.00
Total invoice1180.00
Chapter note
Electrical Machinery and Equipment. Phones (18%), Transformers, Batteries, Microphones.

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Eligible
RCM / special cases

Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.

No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
  • Compare adjacent headings within Chapter 85 before finalizing.
  • Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
  • For services (99), place-of-supply can change whether IGST/CGST+SGST applies.

FAQs for HSN 8541

What is the GST rate for HSN 8541?

GST rate for HSN 8541 is 18%. Always verify the latest CBIC/GST notifications for changes.

Is HSN mandatory on invoices?

HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.

How do I use this code on an invoice?

Add HSN 8541 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.

Does ITC apply for this HSN?

ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.

Can Reverse Charge (RCM) apply here?

RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.

What if I pick the wrong HSN?

Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.

Sources & accuracy

Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).

Next steps after choosing HSN 8541