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HSN Code 85198100: Sound Recording or Reproducing Apparatus Using Magnetic, Optical or Semiconductor Media

HSN Code 85198100 represents Sound Recording or Reproducing Apparatus Using Magnetic, Optical or Semiconductor Media under GST classification. This code helps businesses identify Sound Recording or Reproducing Apparatus Using Magnetic, Optical or Semiconductor Media correctly for billing, taxation, and trade. With HSN Code 85198100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Sound Recording or Reproducing Apparatus Using Magnetic, Optical or Semiconductor Media.

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Description of Goods for HSN Code 85198100

HSN Code 85198100 relates to the following description.

Description of Goods

Other apparatus: Using magnetic, optical or semiconductor media

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

Sub Chapter

8519 - Sound recording or reproducing apparatus

CGST

9%

SGST

9%

IGST

18%

CESS

0%

5% when supplied as assistive listening devices or apparatus specially designed for the blind; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 478, List 1.

What does HSN Code 85198100 not include?

Sound Recording or Reproducing Apparatus Using Magnetic, Optical or Semiconductor Media does not include products with the following descriptions.

HSN Code 85191000

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device coin or disc-operated record-players

HSN Code 85192000

Apparatus operated by coins, banknotes, bank cards,tokens or by other means of payment

HSN Code 85192100

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device - other record-players: without loudspeaker

HSN Code 85192900

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device - other record-players: other

HSN Code 85193100

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device - turntables (record-decks): with automatic record changing mechanism

HSN Code 85193900

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device - turntables (record-decks): other

HSN Code 85194000

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device transcribing machines

HSN Code 85198920

Other apparatus: Other: Compact disc changer including mini disc player or laser disc player

HSN Code 85199200

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device - other sound reproducing apparatus: pocket-size cassette players

HSN Code 85199300

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device - other sound reproducing apparatus: other, cassette-type

HSN Code 85199910

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device - other : - other sound reproducing apparatus: audio compact disc players

HSN Code 85199920

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device - other : - other sound reproducing apparatus: compact disc changer including mini disc player or laser disc player

HSN Code 85199930

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device - other : - other sound reproducing apparatus: time code readers

HSN Code 85199940

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device - other sound reproducing apparatus: - other : mp-3 player

HSN Code 85199990

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device - other : - other sound reproducing apparatus: other

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India’s Trade Performance — HSN Code 85198100 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

< ₹1 Crore

+3.39% vs FY 2024-25

0.0000% of India’s total exports

India’s Imports

FY 2025-26

₹25 Cr

+128.10% vs FY 2024-25

0.0004% of India’s total imports

Trade Balance

FY 2025-26

−₹24 Cr

Trade Deficit

Surplus rank #9745 of 12872 HSN codes

% of Sub-Chapter 8519

FY 2025-26

6.81%

Share of Sub-Chapter 8519’s total exports in FY 2025-26

Import side: 14.28% of Sub-Chapter 8519’s imports

Rank Within Sub-Chapter 8519

FY 2025-26

#2 of 22

Position by export value among HSN codes in Sub-Chapter 8519

Import-side rank: #2 of 22

At a glance

−5.85%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#8788

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+1,200.00%

Peak Growth Year

FY 2020-21 · strongest single-year move

6.81%

Contribution to Sub-Ch. 8519

Share of Sub-Chapter 8519 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 85198100

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #7693

Balance

−174.50

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

18.90% of Sub-Ch. 8519

Imports

175.43 ₹ Cr

0.0049% share

— YoY

60.14% of Sub-Ch. 8519

FY 2019-20 Exp. Rank #9717

Balance

−22.93

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−97.85% YoY

0.62% of Sub-Ch. 8519

Imports

22.95 ₹ Cr

0.0007% share

−86.92% YoY

21.79% of Sub-Ch. 8519

FY 2020-21 Exp. Rank #8696

Balance

−16.07

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+1,200.00% YoY

4.57% of Sub-Ch. 8519

Imports

16.33 ₹ Cr

0.0006% share

−28.85% YoY

16.43% of Sub-Ch. 8519

FY 2021-22 Exp. Rank #9420

Balance

−10.55

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−50.00% YoY

3.01% of Sub-Ch. 8519

Imports

10.68 ₹ Cr

0.0002% share

−34.60% YoY

11.31% of Sub-Ch. 8519

FY 2022-23 Exp. Rank #9559

Balance

−9.15

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−7.69% YoY

2.64% of Sub-Ch. 8519

Imports

9.27 ₹ Cr

0.0002% share

−13.20% YoY

7.83% of Sub-Ch. 8519

FY 2023-24 Exp. Rank #9327

Balance

−22.50

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+100.00% YoY

8.33% of Sub-Ch. 8519

Imports

22.74 ₹ Cr

0.0004% share

+145.31% YoY

14.89% of Sub-Ch. 8519

FY 2024-25 Exp. Rank #8703

Balance

−10.37

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+145.83% YoY

8.04% of Sub-Ch. 8519

Imports

10.96 ₹ Cr

0.0002% share

−51.80% YoY

7.73% of Sub-Ch. 8519

FY 2025-26 Exp. Rank #8788

Balance

−24.39

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+3.39% YoY

6.81% of Sub-Ch. 8519

Imports

25.00 ₹ Cr

0.0004% share

+128.10% YoY

14.28% of Sub-Ch. 8519

CAGR · 8-Year

Exports

−5.85% /yr

Imports

−24.30% /yr

Consistently Deficit
Sub-Chapter 8519 total

reference, FY 2025-26

Export

₹8.96 Cr

Import

₹175.08 Cr

Trade Balance

−166.12

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 85198100 Export-Import Analysis

Export Decline: −5.85% CAGR Over 8 Years

India's exports under HSN Code 85198100 have declined at a compound annual rate of −5.85% over 8 fiscal years, falling from ₹0.93 Crore in FY 2018-19 to ₹0.61 Crore in FY 2025-26.

HSN Code 85198100 Ranked #8788 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85198100 ranks #8788 out of 12872 HSN codes by total export value. Within Sub-Chapter 8519, it ranks #2 of 22. By trade surplus, it ranks #9745 of 12872.

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 ₹24.39 Crore in HSN Code 85198100 Goods

In FY 2025-26, India's imports of ₹25.00 Cr exceeded exports of ₹0.61 Cr, resulting in a trade deficit of ₹24.39 Crore — ranking #9745 of 12872 by surplus magnitude.

Import Growth of −24.30% CAGR Signals Stable Import Dependency for Sound Recording or Reproducing Apparatus Using Magnetic, Optical or Semiconductor Media

India's imports under HSN Code 85198100 have grown at −24.30% CAGR, reaching ₹25.00 Crore in FY 2025-26.

HSN Code 85198100 Contributes 6.81% of Sub-Chapter 8519 Exports — Ranked #2

Among the 22 HSN codes under Sub-Chapter 8519, HSN Code 85198100 ranks #2 by export value — accounting for 6.81% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 14.28% share (rank #2).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85198100 and GST compliance.

What products are classified under HSN 85198100 ?

It includes Betacam/Digital Betacam VCR

Can we claim ITC on inputs used to trade Sound Recording or Reproducing Apparatus Using Magnetic, Optical or Semiconductor Media?

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 Sound Recording or Reproducing Apparatus Using Magnetic, Optical or Semiconductor Media?

Under HSN 85198100, Sound Recording or Reproducing Apparatus Using Magnetic, Optical or Semiconductor Media attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Do e‑way bill and e‑invoice apply for Sound Recording or Reproducing Apparatus Using Magnetic, Optical or Semiconductor Media?

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 Sound Recording or Reproducing Apparatus Using Magnetic, Optical or Semiconductor Media?

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 Sound Recording or Reproducing Apparatus Using Magnetic, Optical or Semiconductor Media?

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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.