HSN Code 85402000 -- – Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum (GST Rate 18%)

HSN Code 85402000

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) television camera tubes; image converters and intensifiers; other photos-cathode tubes

HSN85402000

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) television camera tubes; image converters and intensifiers; other photos-cathode tubes

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 85 -- Electrical machinery and equipment
Heading: 8540
Subheading: 854020
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.

Create an invoice with this code → See all items at 18% →

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Frequently asked questions

What is HSN Code 85402000?
HSN Code 85402000 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 85402000?
HSN Code 85402000 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 85402000 belong to?
HSN Code 85402000 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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