---
title: "HSN Code for Video Tapes (Video Tapes and 1) | HSN 85231323 GST Rate"
description: "Find HSN and GST Rates for 85231323 related to Video Tapes (Video Tapes and 1) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85231323/"
---

# HSN Code 85231323: Video Tapes (Video Tapes 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 phenomena other than sound : other video cassettes | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85231323 ?

It includes Other Laser Discs

### Does packaging or labelling change the GST for Video Tapes (Video Tapes 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 should mixed supplies be billed when Video Tapes (Video Tapes 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 Tapes (Video Tapes and 1); Nil for exempt items if applicable).

### How much GST applies to Video Tapes (Video Tapes and 1)?

Under HSN 85231323, Video Tapes (Video Tapes and 1) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Video Tapes (Video Tapes 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.

### Any common misclassification issue with Video Tapes (Video Tapes 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.

### Can we claim ITC on inputs used to trade Video Tapes (Video Tapes 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.