About HSN Code 854140
HSN Code 854140 covers Photosensitive semi-conductor devices, including photo voltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED) and attracts a GST rate of 18%. For intra-state supplies, this is split as 9% CGST + 9% SGST. For inter-state supplies, 18% IGST is charged. This code falls under the Machinery & Electronics sector (IT equipment, electrical, industrial machinery).
How to Use HSN Code 854140 on GST Invoices
- Include the HSN code 854140 on every GST invoice for photosensitive semi-conductor devices, including photo voltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (led)
- Businesses with turnover above ₹5 crore must use 6-digit HSN codes
- Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
- The HSN code must match the product/service description on your invoice
- Incorrect HSN codes can lead to GST notices and ITC mismatches
Related HSN Codes
- 854110 — Diodes, Other Than Photosensitive or Light-emitting Diodes (led)
- 85411000 — Diodes, Other Than Photosensitive or Light- Emitting Diodes (led)
- 854121 — With a Dissipation Rate of Less Than 1 W
- 85412100 — With a Dissipation Rate of Less Than 1 W
- 854129 — Other
Related Free Tools
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Last verified: 2026-06-26 · Source: CBIC Master Tariff