--- title: "HSN Code for Optical media: Other : Compact disc (Audio) | HSN 85234910 GST Rate" description: "Find HSN and GST Rates for 85234910 related to Optical media: Other : Compact disc (Audio) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85234910/" --- # HSN Code 85234910: Optical media: Other : Compact disc (Audio) - [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: Other : Compact disc (Audio) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85234910 ? It includes Optical Media| Other | Other ### How should mixed supplies be billed when Optical media: Other : Compact disc (Audio) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Optical media: Other : Compact disc (Audio); Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Optical media: Other : Compact disc (Audio)? 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 Optical media: Other : Compact disc (Audio)? 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: Other : Compact disc (Audio)? Under HSN 85234910, Optical media: Other : Compact disc (Audio) 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: Other : Compact disc (Audio)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 85234910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (−57.85% YoY) — 0.0001% of India's total exports - Imports: ₹11 Cr (+35.13% YoY) — 0.0002% of India's total imports - Trade balance: −₹9 Cr (Deficit); surplus rank #8994 of 12657 HSN codes - Share of Sub-Chapter 8523: 0.12% of its exports; import side 0.10% - Rank within Sub-Chapter 8523: #13 of 69 by export value; import-side #14 ### Key metrics - Export CAGR: -11.63% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7550 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +164.19% in FY 2021-22 - Contribution to Sub-Ch. 8523: 0.12% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85234910 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 | 4.45 | 0.0002% | — | 0.22% | 6.99 | 0.0002% | — | 0.07% | −2.54 | #6005 | | FY 2019-20 | 2.67 | 0.0001% | −40.00% | 0.18% | 12.81 | 0.0004% | +83.26% | 0.14% | −10.14 | #6619 | | FY 2020-21 | 2.15 | 0.0001% | −19.48% | 0.14% | 11.40 | 0.0004% | −11.01% | 0.22% | −9.25 | #6902 | | FY 2021-22 | 5.68 | 0.0002% | +164.19% | 0.17% | 9.65 | 0.0002% | −15.35% | 0.10% | −3.97 | #6202 | | FY 2022-23 | 4.16 | 0.0001% | −26.76% | 0.09% | 7.45 | 0.0001% | −22.80% | 0.07% | −3.29 | #6641 | | FY 2023-24 | 5.03 | 0.0001% | +20.91% | 0.34% | 8.17 | 0.0001% | +9.66% | 0.09% | −3.14 | #6579 | | FY 2024-25 | 2.12 | 0.0001% | −57.85% | 0.12% | 11.04 | 0.0002% | +35.13% | 0.10% | −8.92 | #7550 | - CAGR (7-year): exports -11.63%/yr, imports 7.92%/yr (consistently Deficit) ## Key trade insights: HSN Code 85234910 export-import analysis ### Export decline: -11.63% CAGR over 7 years India's exports under HSN Code 85234910 have declined at a compound annual rate of -11.63% over 7 fiscal years, falling from ₹4.45 Crore in FY 2018-19 to ₹2.12 Crore in FY 2024-25. ### HSN Code 85234910 ranked #7550 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85234910 ranks #7550 out of 12657 HSN codes by total export value. Within Sub-Chapter 8523, it ranks #13 of 69. By trade surplus, it ranks #8994 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85234910 exports The strongest single-year export movement for HSN Code 85234910 was recorded in FY 2021-22, when exports surged by 164.19% over the prior year. ### India records a trade deficit of ₹8.92 Crore in HSN Code 85234910 goods In FY 2024-25, India's imports of ₹11.04 Cr exceeded exports of ₹2.12 Cr, resulting in a trade deficit of ₹8.92 Crore — ranking #8994 of 12657 by surplus magnitude. ### Import growth of 7.92% CAGR signals stable import dependency for Optical media: Other : Compact disc (Audio) India's imports under HSN Code 85234910 have grown at 7.92% CAGR, reaching ₹11.04 Crore in FY 2024-25. ### HSN Code 85234910 contributes 0.12% of Sub-Chapter 8523 exports — ranked #13 Among the 69 HSN codes under Sub-Chapter 8523, HSN Code 85234910 ranks #13 by export value — accounting for 0.12% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.10% share (rank #14). ## 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 | | #13 | HSN Code 85234910: Optical media: Other : Compact disc (Audio) (this hsn code) | ₹2 Cr |