--- title: "HSN Code for Optical media: Unrecorded: DVD | HSN 85234160 GST Rate" description: "Find HSN and GST Rates for 85234160 related to Optical media: Unrecorded: DVD with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85234160/" --- # HSN Code 85234160: Optical media: Unrecorded: DVD - [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: DVD | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85234160 ? It includes Optical media: Other : Cartridge tape ### Any common misclassification issue with Optical media: Unrecorded: DVD? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Optical media: Unrecorded: DVD 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: DVD; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Optical media: Unrecorded: DVD? 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: Unrecorded: DVD? Under HSN 85234160, Optical media: Unrecorded: DVD 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: DVD? 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 85234160 (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 (+11.41% YoY) — 0.0001% of India's total imports - Trade balance: −₹6 Cr (Deficit); surplus rank #8692 of 12657 HSN codes - Share of Sub-Chapter 8523: 0.00% of its exports; import side 0.05% - Rank within Sub-Chapter 8523: #20 of 69 by export value; import-side #18 ### Key metrics - Export CAGR: -37.33% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10112 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +253.03% in FY 2019-20 - Contribution to Sub-Ch. 8523: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85234160 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 Crore | 0.0000% | — | 0.03% | 36.45 | 0.0010% | — | 0.38% | −35.79 | #7962 | | FY 2019-20 | 2.33 | 0.0001% | +253.03% | 0.16% | 15.13 | 0.0005% | −58.49% | 0.16% | −12.80 | #6770 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −85.84% | 0.02% | 4.57 | 0.0002% | −69.80% | 0.09% | −4.24 | #8538 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +30.30% | 0.01% | 5.07 | 0.0001% | +10.94% | 0.06% | −4.64 | #8679 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −30.23% | 0.01% | 6.57 | 0.0001% | +29.59% | 0.06% | −6.27 | #9050 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | 5.17 | 0.0001% | −21.31% | 0.06% | −5.17 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.00% | 5.76 | 0.0001% | +11.41% | 0.05% | −5.72 | #10112 | - CAGR (7-year): exports -37.33%/yr, imports -26.47%/yr (consistently Deficit) ## Key trade insights: HSN Code 85234160 export-import analysis ### Export decline: -37.33% CAGR over 7 years India's exports under HSN Code 85234160 have declined at a compound annual rate of -37.33% over 7 fiscal years, falling from ₹0.66 Crore in FY 2018-19 to ₹0.04 Crore in FY 2024-25. ### HSN Code 85234160 ranked #10112 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85234160 ranks #10112 out of 12657 HSN codes by total export value. Within Sub-Chapter 8523, it ranks #20 of 69. By trade surplus, it ranks #8692 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 85234160 exports The strongest single-year export movement for HSN Code 85234160 was recorded in FY 2019-20, when exports surged by 253.03% over the prior year. ### India records a trade deficit of ₹5.72 Crore in HSN Code 85234160 goods In FY 2024-25, India's imports of ₹5.76 Cr exceeded exports of ₹0.04 Cr, resulting in a trade deficit of ₹5.72 Crore — ranking #8692 of 12657 by surplus magnitude. ### Import growth of -26.47% CAGR signals stable import dependency for Optical media: Unrecorded: DVD India's imports under HSN Code 85234160 have grown at -26.47% CAGR, reaching ₹5.76 Crore in FY 2024-25. ### HSN Code 85234160 contributes 0.00% of Sub-Chapter 8523 exports — ranked #20 Among the 69 HSN codes under Sub-Chapter 8523, HSN Code 85234160 ranks #20 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.05% share (rank #18). ## 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 | | #20 | HSN Code 85234160: Optical media: Unrecorded: DVD (this hsn code) | < ₹1 Crore |