---
title: "HSN Code for Video Cassettes (Video Cassettes and 1) | HSN 85231319 GST Rate"
description: "Find HSN and GST Rates for 85231319 related to Video Cassettes (Video Cassettes and 1) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85231319/"
---

# HSN Code 85231319: Video Cassettes (Video Cassettes and 1)

- [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 exceeding 6.5 mm: - for recording sound : other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85231319 ?

It includes For the goods of sub-heading 8471 30 or 8471 40

### Any common misclassification issue with Video Cassettes (Video Cassettes and 1)?

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 Video Cassettes (Video Cassettes and 1)?

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 Video Cassettes (Video Cassettes and 1)?

Under HSN 85231319, Video Cassettes (Video Cassettes and 1) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Video Cassettes (Video Cassettes and 1) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Video Cassettes (Video Cassettes and 1); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Video Cassettes (Video Cassettes and 1)?

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 Cassettes (Video Cassettes and 1)?

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