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        GST on semiconductor devices continues to apply with specified rate and amended scope under the Schedule listing. Semiconductor devices, including diodes, transistors, photosensitive devices, LEDs (assembled or not) and mounted piezo electric crystals, are classified in Schedule 3 and subject to GST at 18% until 21-09-2025; the entry was amended by Notification No. 18/2021 Integrated Tax (Rate) dated 28-12-2021 effective 1-1-2022.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST on semiconductor devices continues to apply with specified rate and amended scope under the Schedule listing.

                                Semiconductor devices, including diodes, transistors, photosensitive devices, LEDs (assembled or not) and mounted piezo electric crystals, are classified in Schedule 3 and subject to GST at 18% until 21-09-2025; the entry was amended by Notification No. 18/2021 Integrated Tax (Rate) dated 28-12-2021 effective 1-1-2022.


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