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GST Rates of HSN 8523

Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

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

8523

 		Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37

- Magnetic media:

85232100

 		-- Cards incorporating a magnetic stripe

852329

 		-- Other:

85232910

 		--- Audio cassettes

85232920

 		--- Video cassettes

85232930

 		--- Video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls

85232940

 		--- 3/4" and 1" video cassettes

85232950

 		--- 1/2" video cassettes suitable to work with betacam, betacam SP/M II and VHS type VCR

85232960

 		--- Other video cassettes and tapes 3/4" and 1" video cassettes

85232970

 		--- All kinds of Magnetic discs

85232980

 		--- Cartridge tape

85232990

 		--- Other

- Optical media:

852341

 		-- Unrecorded:

85234110

 		--- Compact disc (Audio/video)

85234120

 		--- Blank master discs (that is, substrate) for producing stamper for compact disc

85234130

 		--- Matrices for production of records; prepared record blank

85234140

 		--- Cartridge tape

85234150

 		--- 1/2" Video cassette suitable to work with digital VCR

85234160

 		--- DVD

85234190

 		--- Other

852349

 		-- Other:

85234910

 		--- Compact disc (Audio)

85234920

 		--- Compact disc (video)

85234930

 		--- Stamper for CD audio, CD video and CD-ROM

85234940

 		--- DVD

85234950

 		--- Matrices for production of records; prepared record blank

85234960

 		--- Cartridge tape

85234970

 		--- 1/2" Videocassette suitable to work with digital VCR

85234990

 		--- Other

- Semi-conductor media:

85235100

 		-- Solid-state non-volatile storage devices

852352

 		-- Smart Cards:

85235210

 		--- SIM Cards

85235220

 		--- Memory Cards

85235290

 		--- Other

852359

 		-- Other :

85235910

 		--- Proximity cards and tags

85235990

 		--- Other

852380

 		- Other:

85238010

 		--- Gramophone records

85238020

 		--- Information technology software

85238030

 		--- Audio-visual news or audio visual views

85238040

 		--- Children's video films

85238050

 		--- Video tapes of educational nature

85238060

 		--- 2D/3D computer graphics

85238090

 		--- Other
28
Apr
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F
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28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)