It’s been requested multiple times here.
The answer is that in order for a stock or ADR to be eligible to be held in an ISA, it needs to conform to the qualifying criteria set forth in this HMRC doc and to this one in particular:
The primary listing of the $TSM stock is on the Taiwan Stock Exchange and that’s not one of the recognised exchanges.
There is an excellent thead on eligible instruments and exchanges here, created by @RLX. It’s not particularly about ISA-approved exchanges but a great resource regardless.