HSN Code 85423100 -- – Electronic integrated circuits – electronic integrated circuits — processors an (GST Rate 18%)

HSN Code 85423100

Electronic integrated circuits - electronic integrated circuits -- processors and controllers, whether or not combined with memories, converters, logic circuits,amplifiers, clock and timing circuits, or other circuits

HSN85423100

Electronic integrated circuits - electronic integrated circuits -- processors and controllers, whether or not combined with memories, converters, logic circuits,amplifiers, clock and timing circuits, or other circuits

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8542
Subheading: 854231
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 Electronic integrated circuits - electronic integrated circuits -- processors an. 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 85423100?
HSN Code 85423100 is the official Harmonized System of Nomenclature code for Electronic integrated circuits - electronic integrated circuits -- processors and controllers, whether or not combined w, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85423100?
HSN Code 85423100 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 85423100 belong to?
HSN Code 85423100 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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