HSN Code 85401110 -- – Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum (GST Rate 18%)

HSN Code 85401110

Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) - cathode-ray television picture tubes, including video monitor cathode-ray tubes: - colour: television picture tubes of 20 and 21 size, except 21 flat and full square (f and fst) colour tv picture tubes

HSN85401110

Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) - cathode-ray television picture tubes, including video monitor cathode-ray tubes: - colour: television picture tubes of 20 and 21 size, except 21 flat and full square (f and fst) colour tv picture tubes

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8540
Subheading: 854011
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum . GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 85401110?
HSN Code 85401110 is the official Harmonized System of Nomenclature code for Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85401110?
HSN Code 85401110 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 85401110 belong to?
HSN Code 85401110 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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