HSN Code 85199930: MP3 Players

HSN Code 85199930 represents MP3 Players under GST classification. This code helps businesses identify MP3 Players correctly for billing, taxation, and trade. With HSN Code 85199930, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of MP3 Players.

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Description of Goods for MP3 Players

HSN Code 85199930 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
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 8519 Sound recording or reproducing apparatus 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 9% 9% 18% 0%

Description of goods

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

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%

What does HSN Code 85199930 not include?

MP3 Players does not include products with the following descriptions:

HSN Code Description
Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device coin or disc-operated record-players
Apparatus operated by coins, banknotes, bank cards,tokens or by other means of payment
Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device - other record-players: without loudspeaker
Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device - other record-players: other
Turntables (record-decks)
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
Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device - turntables (record-decks): other
Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device transcribing machines
Sound recording or reproducing apparatus -telephone answering machines
Other apparatus: Using magnetic, optical or semiconductor media
Other apparatus: Other: Audio Compact disc player
Other apparatus: Other: Compact disc changer including mini disc player or laser disc player
Other apparatus: Other: Time Code recorder
Other apparatus: Other: MP-3 player
Other apparatus: Other: Others
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
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
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
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
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
Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device - other : - other sound reproducing apparatus: other

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

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

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

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

Turntables (record-decks)

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

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

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

Sound recording or reproducing apparatus -telephone answering machines

Other apparatus: Using magnetic, optical or semiconductor media

Other apparatus: Other: Audio Compact disc player

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

Other apparatus: Other: Time Code recorder

Other apparatus: Other: MP-3 player

Other apparatus: Other: Others

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

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

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

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

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

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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FAQs for HSN Code 85199930

What products are classified under HSN 85199930 ?

It includes Other Video Cassettes (> 6.5mm)

How should mixed supplies be billed when MP3 Players is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for MP3 Players; Nil for exempt items if applicable).

Any common misclassification issue with MP3 Players?

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

Can we claim ITC on inputs used to trade MP3 Players?

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

Do e‑way bill and e‑invoice apply for MP3 Players?

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.

Does packaging or labelling change the GST for MP3 Players?

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.

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.

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