--- title: "HSN Code for Optical media: Cartridge tape | HSN 85234140 GST Rate" description: "Find HSN and GST Rates for 85234140 related to Optical media: Cartridge tape with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85234140/" --- # HSN Code 85234140: Optical media: Cartridge tape - [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: Cartridge tape | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85234140 ? It includes Optical media: Other : DVD ### Do e‑way bill and e‑invoice apply for Optical media: Cartridge tape? 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. ### How much GST applies to Optical media: Cartridge tape? Under HSN 85234140, Optical media: Cartridge tape attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Optical media: Cartridge tape? 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 Optical media: Cartridge tape? 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 Optical media: Cartridge tape? 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. ## India's trade performance: HSN Code 85234140 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: ₹6 Cr (+86.23% YoY) — 0.0001% of India's total imports - Trade balance: −₹6 Cr (Deficit); surplus rank #8742 of 12657 HSN codes - Share of Sub-Chapter 8523: 0.00% of its exports; import side 0.06% - Rank within Sub-Chapter 8523: #23 of 69 by export value; import-side #17 ### Key metrics - National export rank: #10305 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −100.00% in FY 2021-22 - Contribution to Sub-Ch. 8523: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85234140 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 | Nil | 0.0000% | — | 0.00% | 3.64 | 0.0001% | — | 0.04% | −3.64 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | 5.71 | 0.0002% | +56.87% | 0.06% | −5.71 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.00% | 2.97 | 0.0001% | −47.99% | 0.06% | −2.96 | #9985 | | FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | 2.45 | 0.0001% | −17.51% | 0.03% | −2.45 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.00% | 2.98 | 0.0001% | +21.63% | 0.03% | −2.93 | #9890 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | 3.34 | 0.0001% | +12.08% | 0.04% | −3.34 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.00% | 6.22 | 0.0001% | +86.23% | 0.06% | −6.20 | #10305 | - CAGR (7-year): exports —/yr, imports 9.34%/yr (consistently Deficit) ## Key trade insights: HSN Code 85234140 export-import analysis ### Export snapshot for HSN Code 85234140 India exported ₹0.02 Crore worth of Optical media: Cartridge tape in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 85234140 ranked #10305 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85234140 ranks #10305 out of 12657 HSN codes by total export value. Within Sub-Chapter 8523, it ranks #23 of 69. By trade surplus, it ranks #8742 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85234140 exports The strongest single-year export movement for HSN Code 85234140 was recorded in FY 2021-22, when exports declined by 100.00% over the prior year. ### India records a trade deficit of ₹6.20 Crore in HSN Code 85234140 goods In FY 2024-25, India's imports of ₹6.22 Cr exceeded exports of ₹0.02 Cr, resulting in a trade deficit of ₹6.20 Crore — ranking #8742 of 12657 by surplus magnitude. ### Import growth of 9.34% CAGR signals stable import dependency for Optical media: Cartridge tape India's imports under HSN Code 85234140 have grown at 9.34% CAGR, reaching ₹6.22 Crore in FY 2024-25. ### HSN Code 85234140 contributes 0.00% of Sub-Chapter 8523 exports — ranked #23 Among the 69 HSN codes under Sub-Chapter 8523, HSN Code 85234140 ranks #23 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.06% share (rank #17). ## 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 | | #23 | HSN Code 85234140: Optical media: Cartridge tape (this hsn code) | < ₹1 Crore |