---
title: "HSN Code for Other Magnetic Tape (<= 4mm, Non-Sound) | HSN 85231122 GST Rate"
description: "Find HSN and GST Rates for 85231122 related to Other Magnetic Tape (<= 4mm, Non-Sound) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85231122/"
---

# HSN Code 85231122: Other Magnetic Tape (<= 4mm, Non-Sound)

- [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 8523: Recording discs and tapes](https://busy.in/hsn/sub-chapter-8523/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording phenomena other than sound: other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85231122 ?

It includes Other Gramophone Records

### Any common misclassification issue with Other Magnetic Tape (<= 4mm, Non-Sound)?

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 Other Magnetic Tape (<= 4mm, Non-Sound)?

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 Other Magnetic Tape (<= 4mm, Non-Sound)?

Under HSN 85231122, Other Magnetic Tape (<= 4mm, Non-Sound) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Other Magnetic Tape (<= 4mm, Non-Sound)?

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.

### How should mixed supplies be billed when Other Magnetic Tape (<= 4mm, Non-Sound) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Magnetic Tape (<= 4mm, Non-Sound); Nil for exempt items if applicable).