GoodsHSN 8541
Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); mounted piezo-electric crystals — GST rate 18%
18%GST
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 8541 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, semiconductor devices (for example, diodes, transistors, semiconductor based transducers); photosensitive semiconductor devices; light-emitting diodes (led), whether or not assembled with other light-emitting diodes (led); mounted piezo-electric crystals classified under HSN 8541 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST.