Solar Panel HSN Code & GST Rate

The HSN code for solar panels is 85414300 in India. This code covers photovoltaic cells assembled in modules or made up into panels.

Solar panels fall under Chapter 85 of the HSN classification and currently attract 18% GST under the applicable renewable-energy goods entry.

What Is the HSN Code for Solar Panels?

The specific HSN code for solar panels is:

85414300 — Photovoltaic cells assembled in modules or made up into panels

The classification hierarchy is:

• 85 – Electrical machinery and equipment and parts thereof

• 8541 – Semiconductor devices

• 854143 – Photovoltaic cells assembled in modules or made up into panels

• 85414300 – Indian 8-digit tariff classification

The related code 85414200 applies to photovoltaic cells that are not assembled into modules or panels.

Solar Panel HSN Code – Quick Summary

Government of India tariff schedules classify assembled photovoltaic modules and panels under 85414300.

CBIC’s current GST rate schedule lists photovoltaic cells, whether or not assembled in modules or made up into panels, within the renewable-energy goods entry attracting 18% GST.

Solar Panel HSN Code Details

Solar panels fall within the semiconductor-device classification under Chapter 85.

The key distinction is whether the photovoltaic cells are supplied individually or assembled into a finished module/panel.

HSN Codes for Different Types of Solar Products

CBIC specifically clarifies that solar panel mounting structures are not classified as solar panels themselves; iron/steel structures fall under 7308 and aluminium structures under 7610.

GST Rate on Solar Panels

Solar panels and photovoltaic modules currently fall under the applicable renewable-energy goods entry at 18% GST.

For an applicable intra-state transaction:

• 9% CGST

• 9% SGST

For an applicable inter-state transaction:

• 18% IGST

CBIC currently lists photovoltaic cells, whether or not assembled into modules or made up into panels, within the 18% GST renewable-energy entry.

Example

If solar panels have a taxable value of ₹1,00,000:

• Taxable value: ₹1,00,000

• GST @ 18%: ₹18,000

• Total invoice value: ₹1,18,000

For an applicable intra-state transaction:

• CGST @ 9% = ₹9,000

• SGST @ 9% = ₹9,000

What Is Included Under HSN 85414300?

HSN 85414300 covers photovoltaic cells that have been assembled into modules or made up into panels.

This commonly includes:

• Solar PV modules

• Solar photovoltaic panels

• Assembled photovoltaic cell modules

• Finished photovoltaic panels used for electricity generation

Individual solar cells that have not yet been assembled into a module or panel fall under 85414200, not 85414300.

How to Choose the Correct HSN Code for Solar Panels

1. Identify whether the product is a cell or assembled panel

If it is an individual photovoltaic cell:

85414200

If cells have already been assembled into a solar module or panel:

85414300

2. Do not classify every solar-system component as a solar panel

Items such as:

• Mounting structures

• Inverters

• Batteries

• Cables

• Junction boxes

can have different HSN classifications.

3. Check whether it is a complete module or only a component

The code 85414300 specifically relates to photovoltaic cells assembled into modules or panels.

4. Use the current tariff classification

Avoid using older codes such as 85414011 for current content.

That code appeared under the older tariff structure, but the current classification separates:

• 854142 – PV cells not assembled

• 854143 – PV cells assembled into modules or panels

Government tariff documents now use this newer structure.

How to Add Solar Panel HSN Code to an Invoice

When creating a GST invoice for solar panels:

1. Enter the item name, such as Solar PV Panel 550W.

2. Add the HSN code 85414300.

3. Enter the quantity.

4. Add the taxable value.

5. Apply the applicable GST rate, currently 18%.

6. Apply CGST and SGST for an applicable intra-state transaction or IGST for an applicable inter-state transaction.

7. Include the remaining mandatory GST invoice details.

Example Invoice Entry

Related HSN Codes

The exact classification should always be based on the individual product rather than describing an entire solar installation under one HSN.

Find Solar Panel HSN Codes with myBillBook

Using the correct HSN code helps solar-panel sellers, distributors, installers and other businesses apply the appropriate GST rate and maintain accurate invoices.

With myBillBook‘s HSN Code Finder, you can search using the product name or description and identify the applicable HSN while creating GST invoices.

Sources

• Central Board of Indirect Taxes and Customs (CBIC) — Current GST Goods and Services Rates for renewable-energy devices

• Ministry of Commerce & Industry, Government of India — Current HS classification for photovoltaic cells and modules

• Government of India tariff schedules — HSN 85414200 and 85414300

• CBIC GST Rates FAQ — Classification of solar-panel mounting structures

Last Reviewed: 30 September 2026

Solar installations can contain several separately classifiable goods such as panels, mounting structures, batteries and inverters. The correct HSN should be selected for each product supplied.