---
title: "HSN Code for Audio Cassettes (Magnetic Tape <= 4mm) | HSN 85199990 GST Rate"
description: "Find HSN and GST Rates for 85199990 related to Audio Cassettes (Magnetic Tape <= 4mm) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85199990/"
---

# HSN Code 85199990: Audio Cassettes (Magnetic Tape <= 4mm)

- [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 |
| --- | --- | --- | --- | --- |
| Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device - other : - other sound reproducing apparatus: other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85199990 ?

It includes Matrices for Records/Prepared Record Blanks

### Do e‑way bill and e‑invoice apply for Audio Cassettes (Magnetic Tape <= 4mm)?

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 Audio Cassettes (Magnetic Tape <= 4mm)?

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 Audio Cassettes (Magnetic Tape <= 4mm)?

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.

### How much GST applies to Audio Cassettes (Magnetic Tape <= 4mm)?

Under HSN 85199990, Audio Cassettes (Magnetic Tape <= 4mm) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Audio Cassettes (Magnetic Tape <= 4mm)?

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