---
title: "HSN Code for Magnetic discs | HSN 85232970 GST Rate"
description: "Find HSN and GST Rates for 85232970 related to Magnetic discs with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85232970/"
---

# HSN Code 85232970: Magnetic discs

- [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 |
| --- | --- | --- | --- | --- |
| Magnetic media: Other: All kinds of Magnetic discs | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85232970 ?

It includes Optical Media Unrecorded: 1/2" Videocassette for Digital VCR

### Can we claim ITC on inputs used to trade Magnetic discs?

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 Magnetic discs?

Under HSN 85232970, Magnetic discs attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Magnetic discs is sold with other items?

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

### Any common misclassification issue with Magnetic discs?

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 Magnetic discs?

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.

### Do e‑way bill and e‑invoice apply for Magnetic discs?

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.