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HSN code for PCBs: 8534.
Bare printed circuit boards, including single-sided, aluminium MCPCB, LED and SMPS PCBs, are classified under HSN 8534 00 00, "Printed circuits".
HSN code by board type.
For bare boards without components.
| Board | HSN code | Note |
|---|---|---|
| Single-sided PCB (FR1, CEM1, CEM3, FR4) | 8534 00 00 | Printed circuits |
| Aluminium MCPCB / metal core PCB | 8534 00 00 | Printed circuits on a metal base MCPCB |
| LED PCB, LED bulb PCB, DOB PCB | 8534 00 00 | Bare board, before LEDs are mounted LED PCB |
| Charger, adapter and SMPS PCB | 8534 00 00 | Bare board, before components Charger PCB |
| Assembled board (PCBA) or LED module | Not 8534 | Classified by the product or part it forms. Check with your tax advisor. |
GST on PCBs.
General information, not tax advice.
Rate
Printed circuits under HSN 8534 attract GST at 18%: 9% CGST + 9% SGST within a state, or 18% IGST between states. Rates change by government notification, so confirm the current rate with your tax advisor or the CBIC rate list.
On the invoice
A GST tax invoice for bare PCBs shows HSN 8534 00 00 against each line.
Bare board vs assembly
The 8534 code applies to the bare printed board. Once components are fitted, the item is usually classified with the equipment it belongs to.
Imports
Imported bare PCBs use the same heading 8534 in the customs tariff, with duty set by the current tariff.
Questions? Answers.
What is the HSN code for PCB?
HSN 8534 00 00, "Printed circuits", for bare printed circuit boards.
What is the HSN code for MCPCB or metal core PCB?
A bare aluminium MCPCB is a printed circuit and falls under HSN 8534 00 00.
What is the HSN code for LED PCB?
A bare LED PCB or LED bulb PCB, before the LEDs are mounted, falls under HSN 8534 00 00. An assembled LED module is classified differently.
What is the HSN code for SMPS PCB?
A bare SMPS or charger PCB falls under HSN 8534 00 00. An assembled SMPS is classified with power supplies.
What is the GST rate on PCB?
18% on printed circuits under HSN 8534. Confirm the current rate with your tax advisor, as rates change by notification.
Related: Single-sided PCB guide · PCB glossary · Aluminium PCB · LED PCB manufacturer
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