---
title: "HSN Code for Video Recording Devices (Portable) | HSN 85211022 GST Rate"
description: "Find HSN and GST Rates for 85211022 related to Video Recording Devices (Portable) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85211022/"
---

# HSN Code 85211022: Video Recording Devices (Portable)

- [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 8521: Video recording apparatus](https://busy.in/hsn/sub-chapter-8521/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Magnetic tape-type : Spool type : Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85211022 ?

It includes Video recording or reproducing apparatus | Other

### How should mixed supplies be billed when Video Recording Devices (Portable) is sold with other items?

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

### How much GST applies to Video Recording Devices (Portable)?

Under HSN 85211022, Video Recording Devices (Portable) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Video Recording Devices (Portable)?

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.

### Can we claim ITC on inputs used to trade Video Recording Devices (Portable)?

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

### Does packaging or labelling change the GST for Video Recording Devices (Portable)?

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.

### Any common misclassification issue with Video Recording Devices (Portable)?

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