--- title: "HSN Code for Optical media: Unrecorded compact discs | HSN 85234110 GST Rate" description: "Find HSN and GST Rates for 85234110 related to Optical media: Unrecorded compact discs with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85234110/" --- # HSN Code 85234110: Optical media: Unrecorded compact 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 | | --- | --- | --- | --- | --- | | Optical media: Unrecorded: Compact disc (Audio/video) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85234110 ? It includes Optical media: Other : Compact disc (Audio) ### Do e‑way bill and e‑invoice apply for Optical media: Unrecorded compact 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. ### Can we claim ITC on inputs used to trade Optical media: Unrecorded compact 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 Optical media: Unrecorded compact discs? Under HSN 85234110, Optical media: Unrecorded compact discs attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Optical media: Unrecorded compact 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. ### How should mixed supplies be billed when Optical media: Unrecorded compact discs is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Optical media: Unrecorded compact discs; Nil for exempt items if applicable). ## India's trade performance: HSN Code 85234110 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+400.00% YoY) — 0.0000% of India's total exports - Imports: ₹12 Cr (−8.78% YoY) — 0.0002% of India's total imports - Trade balance: −₹12 Cr (Deficit); surplus rank #9168 of 12657 HSN codes - Share of Sub-Chapter 8523: 0.01% of its exports; import side 0.11% - Rank within Sub-Chapter 8523: #18 of 69 by export value; import-side #13 ### Key metrics - Export CAGR: -32.10% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9754 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +400.00% in FY 2024-25 - Contribution to Sub-Ch. 8523: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85234110 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8523 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8523 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.02 | 0.0000% | — | 0.05% | 21.78 | 0.0006% | — | 0.23% | −20.76 | #7607 | | FY 2019-20 | 3.97 | 0.0002% | +289.22% | 0.27% | 21.07 | 0.0006% | −3.26% | 0.23% | −17.10 | #6127 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −96.47% | 0.01% | 10.75 | 0.0004% | −48.98% | 0.20% | −10.61 | #9076 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +342.86% | 0.02% | 15.20 | 0.0003% | +41.40% | 0.17% | −14.58 | #8422 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +30.65% | 0.02% | 15.48 | 0.0003% | +1.84% | 0.14% | −14.67 | #8283 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −97.53% | 0.00% | 12.87 | 0.0002% | −16.86% | 0.15% | −12.85 | #10338 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +400.00% | 0.01% | 11.74 | 0.0002% | −8.78% | 0.11% | −11.64 | #9754 | - CAGR (7-year): exports -32.10%/yr, imports -9.79%/yr (consistently Deficit) ## Key trade insights: HSN Code 85234110 export-import analysis ### Export decline: -32.10% CAGR over 7 years India's exports under HSN Code 85234110 have declined at a compound annual rate of -32.10% over 7 fiscal years, falling from ₹1.02 Crore in FY 2018-19 to ₹0.10 Crore in FY 2024-25. ### HSN Code 85234110 ranked #9754 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85234110 ranks #9754 out of 12657 HSN codes by total export value. Within Sub-Chapter 8523, it ranks #18 of 69. By trade surplus, it ranks #9168 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 85234110 exports The strongest single-year export movement for HSN Code 85234110 was recorded in FY 2024-25, when exports surged by 400.00% over the prior year. ### India records a trade deficit of ₹11.64 Crore in HSN Code 85234110 goods In FY 2024-25, India's imports of ₹11.74 Cr exceeded exports of ₹0.10 Cr, resulting in a trade deficit of ₹11.64 Crore — ranking #9168 of 12657 by surplus magnitude. ### Import growth of -9.79% CAGR signals stable import dependency for Optical media: Unrecorded compact discs India's imports under HSN Code 85234110 have grown at -9.79% CAGR, reaching ₹11.74 Crore in FY 2024-25. ### HSN Code 85234110 contributes 0.01% of Sub-Chapter 8523 exports — ranked #18 Among the 69 HSN codes under Sub-Chapter 8523, HSN Code 85234110 ranks #18 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.11% share (rank #13). ## Related HSN Codes in Sub-Chapter 8523 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85235210: Optical Media\| Smart Cards \| Sim Cards](https://busy.in/hsn/hsn-85235210/) | ₹423 Cr | | #2 | [HSN Code 85235910: Optical media: Other : Proximity cards and tags](https://busy.in/hsn/hsn-85235910/) | ₹366 Cr | | #3 | [HSN Code 85235290: Optical Media\| Smart Cards \| Other](https://busy.in/hsn/hsn-85235290/) | ₹313 Cr | | #4 | [HSN Code 85235100: Solid-state non-volatile storage devices](https://busy.in/hsn/hsn-85235100/) | ₹285 Cr | | #5 | [HSN Code 85238020: IT software: Optical media](https://busy.in/hsn/hsn-85238020/) | ₹220 Cr | | #6 | [HSN Code 85235220: Optical Media\| Memory Cards](https://busy.in/hsn/hsn-85235220/) | ₹48 Cr | | #7 | [HSN Code 85238090: Optical Media\| Other \| Other](https://busy.in/hsn/hsn-85238090/) | ₹34 Cr | | #8 | [HSN Code 85234990: Optical Media\| Other \| Other](https://busy.in/hsn/hsn-85234990/) | ₹30 Cr | | #9 | [HSN Code 85234940: Optical media: Other : DVD](https://busy.in/hsn/hsn-85234940/) | ₹7 Cr | | #10 | [HSN Code 85232100: Magnetic media: Magnetic stripe cards](https://busy.in/hsn/hsn-85232100/) | ₹6 Cr | | #18 | HSN Code 85234110: Optical media: Unrecorded compact discs (this hsn code) | < ₹1 Crore |