---
title: "HSN Code for Matrices for Records/Prepared Record Blanks | HSN 85233000 GST Rate"
description: "Find HSN and GST Rates for 85233000 related to Matrices for Records/Prepared Record Blanks with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85233000/"
---

# HSN Code 85233000: Matrices for Records/Prepared Record Blanks

- [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 cards incorporating a magnetic stripe | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85233000 ?

It includes Other Software on Magnetic Tape (Non-Sound/Image)

### Does packaging or labelling change the GST for Matrices for Records/Prepared Record Blanks?

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 Matrices for Records/Prepared Record Blanks is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Matrices for Records/Prepared Record Blanks; Nil for exempt items if applicable).

### How much GST applies to Matrices for Records/Prepared Record Blanks?

Under HSN 85233000, Matrices for Records/Prepared Record Blanks attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Matrices for Records/Prepared Record Blanks?

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

### Any common misclassification issue with Matrices for Records/Prepared Record Blanks?

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