---
title: "HSN Code for Magnetic, optical apparatus: Other | HSN 85198100 GST Rate"
description: "Find HSN and GST Rates for 85198100 related to Magnetic, optical apparatus: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85198100/"
---

# HSN Code 85198100: Magnetic, optical apparatus: Other

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/)
- [Sub-chapter 8519: Sound Recording Apparatus](https://busy.in/hsn/sub-chapter-8519/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other apparatus: Using magnetic, optical or semiconductor media | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85198100 ?

It includes Betacam/Digital Betacam VCR

### Can we claim ITC on inputs used to trade Magnetic, optical apparatus: Other?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Magnetic, optical apparatus: Other?

Under HSN 85198100, Magnetic, optical apparatus: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Magnetic, optical apparatus: Other?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Any common misclassification issue with Magnetic, optical apparatus: Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Magnetic, optical apparatus: Other?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

## India's trade performance: HSN Code 85198100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (+145.83% YoY) — 0.0000% of India's total exports
- Imports: ₹11 Cr (−51.80% YoY) — 0.0002% of India's total imports
- Trade balance: −₹10 Cr (Deficit); surplus rank #9102 of 12657 HSN codes
- Share of Sub-Chapter 8519: 8.04% of its exports; import side 7.73%
- Rank within Sub-Chapter 8519: #4 of 22 by export value; import-side #2

### Key metrics

- Export CAGR: -7.30% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8703 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,200.00% in FY 2020-21
- Contribution to Sub-Ch. 8519: 8.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85198100

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8519 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8519 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 18.90% | 175.43 | 0.0049% | — | 60.14% | −174.50 | #7693 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −97.85% | 0.62% | 22.95 | 0.0007% | −86.92% | 21.79% | −22.93 | #9717 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +1,200.00% | 4.57% | 16.33 | 0.0006% | −28.85% | 16.43% | −16.07 | #8696 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −50.00% | 3.01% | 10.68 | 0.0002% | −34.60% | 11.31% | −10.55 | #9420 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −7.69% | 2.64% | 9.27 | 0.0002% | −13.20% | 7.83% | −9.15 | #9559 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +100.00% | 8.33% | 22.74 | 0.0004% | +145.31% | 14.89% | −22.50 | #9327 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +145.83% | 8.04% | 10.96 | 0.0002% | −51.80% | 7.73% | −10.37 | #8703 |

- CAGR (7-year): exports -7.30%/yr, imports -37.01%/yr (consistently Deficit)

## Key trade insights: HSN Code 85198100 export-import analysis

### Export decline: -7.30% CAGR over 7 years

India's exports under HSN Code 85198100 have declined at a compound annual rate of -7.30% over 7 fiscal years, falling from ₹0.93 Crore in FY 2018-19 to ₹0.59 Crore in FY 2024-25.

### HSN Code 85198100 ranked #8703 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85198100 ranks #8703 out of 12657 HSN codes by total export value. Within Sub-Chapter 8519, it ranks #4 of 22. By trade surplus, it ranks #9102 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 85198100 exports

The strongest single-year export movement for HSN Code 85198100 was recorded in FY 2020-21, when exports surged by 1,200.00% over the prior year.

### India records a trade deficit of ₹10.37 Crore in HSN Code 85198100 goods

In FY 2024-25, India's imports of ₹10.96 Cr exceeded exports of ₹0.59 Cr, resulting in a trade deficit of ₹10.37 Crore — ranking #9102 of 12657 by surplus magnitude.

### Import growth of -37.01% CAGR signals stable import dependency for Magnetic, optical apparatus: Other

India's imports under HSN Code 85198100 have grown at -37.01% CAGR, reaching ₹10.96 Crore in FY 2024-25.

### HSN Code 85198100 contributes 8.04% of Sub-Chapter 8519 exports — ranked #4

Among the 22 HSN codes under Sub-Chapter 8519, HSN Code 85198100 ranks #4 by export value — accounting for 8.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.73% share (rank #2).

## Related HSN Codes in Sub-Chapter 8519

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 85198990: Other Apparatus\| Other\| Others](https://busy.in/hsn/hsn-85198990/) | ₹5 Cr |
| #2 | [HSN Code 85193000: Turntables (record-decks)](https://busy.in/hsn/hsn-85193000/) | ₹1 Cr |
| #3 | [HSN Code 85198940: Other Apparatus\| Other\| Mp-3 Player](https://busy.in/hsn/hsn-85198940/) | < ₹1 Crore |
| #4 | HSN Code 85198100: Magnetic, optical apparatus: Other (this hsn code) | < ₹1 Crore |
| #5 | [HSN Code 85198910: Other apparatus: Other: Audio Compact disc player](https://busy.in/hsn/hsn-85198910/) | < ₹1 Crore |
| #6 | [HSN Code 85192000: Coin/Banknote/Card/Token Operated Apparatus](https://busy.in/hsn/hsn-85192000/) | < ₹1 Crore |
| — | [HSN Code 85195000: Pocket-Size Cassette Players](https://busy.in/hsn/hsn-85195000/) | Nil |
| — | [HSN Code 85198920: CD Changer/Mini Disc/Laser Disc Player](https://busy.in/hsn/hsn-85198920/) | Nil |
| — | [HSN Code 85198930: Time Code Recorder](https://busy.in/hsn/hsn-85198930/) | Nil |
| — | [HSN Code 85191000: Record-Players without Loudspeaker](https://busy.in/hsn/hsn-85191000/) | — |