HSN Code 85234920: Optical media: Other : Compact disc (video)

HSN Code 85234920 represents Optical media: Other : Compact disc (video) under GST classification. This code helps businesses identify Optical media: Other : Compact disc (video) correctly for billing, taxation, and trade. With HSN Code 85234920, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Optical media: Other : Compact disc (video).

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Description of Goods for HSN Code 85234920

HSN Code 85234920 relates to the following description.

Description of Goods

Optical media: Other : Compact disc (video)

Chapter

85 - Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Sub Chapter

8523 - Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 85234920 not include?

Optical media: Other : Compact disc (video) does not include products with the following descriptions.

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording sound : audio cassettes

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording sound : other

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording phenomena other than sound: video cassettes

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording phenomena other than sound: other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording phenomena other than sound: other

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording sound: audio cassettes

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording sound: other

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording phenomena other than sound : video cassettes

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording phenomena other than sound : other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording phenomena other than sound : other

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound : audio cassette tape of width exceeding 6.5 mm but not exceeding 35 mm, and 16 mm sprocket tapes

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound : other audio cassette tape

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound : other audio magnetic tape of width exceeding6.5 mm but not exceeding 35 mm, and 16 mm sprocket tapes

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound : other

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : and 1 video cassettes

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound :# video cassette suitable to work with betacam, betacam sp/m ii and vhs type vcr

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : other video cassettes

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : and 1 video tapes

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : other video tapes

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : other

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: hard disc pack

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: floppy disc or diskettes

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: other

Magnetic media: Other: Video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls

Magnetic media: Other: ½” video cassettes suitable to work with betacam, betacam SP/M II and VHS type VCR

Magnetic media: Other: Other video cassettes and tapes ¾” and 1” video cassettes

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 cards incorporating a magnetic stripe

Optical media: Unrecorded: Blank master discs (that is, substrate) for producing stamper for compact disc

Optical media: Unrecorded: Matrices for production of records; prepared record blank

Optical media: Unrecorded: 1/2" Videocassette suitable to work with digital VCR

Optical media: Other : Matrices for production of records; prepared record blank

Optical media: Other : 1/2" Videocassette suitable to work with digital VCR

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: matrices for the production of records; prepared record blanks

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: cartridge tape

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: video cassette suitable to work with digital type vcr

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: unrecorded compact disc (audio)

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: compact disc recordable

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: blank master disc (i.e. substrate) for producing stamper for compact disc

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: other

India’s Trade Performance — HSN Code 85234920 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹3 Cr

+267.12% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

₹16 Cr

+18.39% vs FY 2023-24

0.0003% of India’s total imports

Trade Balance

FY 2024-25

−₹13 Cr

Trade Deficit

Surplus rank #9250 of 12657 HSN codes

% of Sub-Chapter 8523

FY 2024-25

0.15%

Share of Sub-Chapter 8523’s total exports in FY 2024-25

Import side: 0.15% of Sub-Chapter 8523’s imports

Rank Within Sub-Chapter 8523

FY 2024-25

#12 of 69

Position by export value among HSN codes in Sub-Chapter 8523

Import-side rank: #12 of 69

At a glance

24.78%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#7312

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+363.01%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.15%

Contribution to Sub-Ch. 8523

Share of Sub-Chapter 8523 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 85234920

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #7907

Balance

−9.73

Exports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.04% of Sub-Ch. 8523

Imports

10.44 ₹ Cr

0.0003% share

YoY

0.11% of Sub-Ch. 8523

FY 2019-20 Exp. Rank #7900

Balance

−15.34

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+2.82% YoY

0.05% of Sub-Ch. 8523

Imports

16.07 ₹ Cr

0.0005% share

+53.93% YoY

0.17% of Sub-Ch. 8523

FY 2020-21 Exp. Rank #6413

Balance

−13.95

Exports

3.38 ₹ Cr

0.0002% share

+363.01% YoY

0.21% of Sub-Ch. 8523

Imports

17.33 ₹ Cr

0.0006% share

+7.84% YoY

0.33% of Sub-Ch. 8523

FY 2021-22 Exp. Rank #7996

Balance

−13.25

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−71.01% YoY

0.03% of Sub-Ch. 8523

Imports

14.23 ₹ Cr

0.0003% share

−17.89% YoY

0.15% of Sub-Ch. 8523

FY 2022-23 Exp. Rank #7506

Balance

−16.36

Exports

1.88 ₹ Cr

0.0001% share

+91.84% YoY

0.04% of Sub-Ch. 8523

Imports

18.24 ₹ Cr

0.0003% share

+28.18% YoY

0.16% of Sub-Ch. 8523

FY 2023-24 Exp. Rank #8511

Balance

−12.43

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−61.17% YoY

0.05% of Sub-Ch. 8523

Imports

13.16 ₹ Cr

0.0002% share

−27.85% YoY

0.15% of Sub-Ch. 8523

FY 2024-25 Exp. Rank #7312

Balance

−12.90

Exports

2.68 ₹ Cr

0.0001% share

+267.12% YoY

0.15% of Sub-Ch. 8523

Imports

15.58 ₹ Cr

0.0003% share

+18.39% YoY

0.15% of Sub-Ch. 8523

CAGR · 7-Year

Exports

24.78% /yr

Imports

6.90% /yr

Consistently Deficit
Sub-Chapter 8523 total

reference, FY 2024-25

Export

₹1,745.77 Cr

Import

₹10,664.63 Cr

Trade Balance

−8,918.86

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 85234920 Export-Import Analysis

Consistent Export Growth: 24.78% CAGR Over 7 Years

India's exports under HSN Code 85234920 have grown at a compound annual rate of 24.78% over 7 fiscal years, rising from ₹0.71 Crore in FY 2018-19 to ₹2.68 Crore in FY 2024-25.

HSN Code 85234920 Ranked #7312 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 85234920 ranks #7312 out of 12657 HSN codes by total export value. Within Sub-Chapter 8523, it ranks #12 of 69. By trade surplus, it ranks #9250 of 12657.

FY 2020-21 Was the Strongest Growth Year for HSN Code 85234920 Exports

The strongest single-year export movement for HSN Code 85234920 was recorded in FY 2020-21, when exports surged by 363.01% over the prior year.

India Records a Trade Deficit of ₹12.90 Crore in HSN Code 85234920 Goods

In FY 2024-25, India's imports of ₹15.58 Cr exceeded exports of ₹2.68 Cr, resulting in a trade deficit of ₹12.90 Crore — ranking #9250 of 12657 by surplus magnitude.

Import Growth of 6.90% CAGR Signals Stable Import Dependency for Optical media: Other : Compact disc (video)

India's imports under HSN Code 85234920 have grown at 6.90% CAGR, reaching ₹15.58 Crore in FY 2024-25.

HSN Code 85234920 Contributes 0.15% of Sub-Chapter 8523 Exports — Ranked #12

Among the 69 HSN codes under Sub-Chapter 8523, HSN Code 85234920 ranks #12 by export value — accounting for 0.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.15% share (rank #12).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85234920 and GST compliance.

What products are classified under HSN 85234920 ?

It includes Solid-state non-volatile storage devices

How much GST applies to Optical media: Other : Compact disc (video)?

Under HSN 85234920, Optical media: Other : Compact disc (video) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Optical media: Other : Compact disc (video) 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 (video); Nil for exempt items if applicable).

Can we claim ITC on inputs used to trade Optical media: Other : Compact disc (video)?

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

Does packaging or labelling change the GST for Optical media: Other : Compact disc (video)?

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 (video)?

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.