What is the GST (IGST) rate for HSN code 85423100?

HSN code 85423100 (Processor & IC) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 85423100?

The Basic Customs Duty (BCD) for HSN code 85423100 is 0%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 85423100 cover?

HSN code 85423100 covers Processor & IC. It sits under Chapter 85 – Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, in Section XVI – MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES.

What is the unit of measurement for HSN code 85423100?

The standard unit of quantity (UQC) for HSN code 85423100 is u, as listed in the Customs Tariff.

What is the HSN code for a processor / IC?

Processors and controllers are classified under 85423100, and memories under 85423200, within heading 8542.

HSN Code Finder · Product

Processor & IC HSN Code 8542

Q: What is the HSN code for Processor & IC?

The HSN code for Processor & IC is 85423100, classified under Chapter 85 – Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Electronic integrated circuits are classified under HSN heading 8542. Processors/controllers and memories each have their own tariff item.

Search any HSN code

Heading

8542

Primary code

85423100

GST / IGST

18%

Customs duty (BCD)

Processor & IC HSN codes & GST rates

The 8-digit HSN/HS codes under heading 8542 (electronic integrated circuits). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
85423100	Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits	18%	0%
85423200	Memories	18%	0%

What is the HSN code for processor & ic?

The HSN code for processor & ic is 8542 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for processor & ic the most common is 85423100, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How processor & ic is classified under HSN

The HSN classification for processor & ic narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 852-digitElectrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
85424-digit headingELECTRONIC INTEGRATED CIRCUITS
8542316-digit subheadingELECTRONIC INTEGRATED CIRCUITS
854231008-digit tariff itemProcessors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits

Section XVI — MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

GST on processor & ic

Processor & IC (HSN 8542) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 85423100 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported processor & ic

When processor & ic (HSN 85423100) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 0%, AIDC 0%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹18. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 85423100 →

Conclusion

The HSN code for processor & ic is 8542 at the heading level, with 85423100 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.