--- title: "HSN Code for Optical media: Other : DVD | HSN 85234940 GST Rate" description: "Find HSN and GST Rates for 85234940 related to Optical media: Other : DVD with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85234940/" --- # HSN Code 85234940: Optical media: Other : 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: Other : DVD | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85234940 ? It includes Optical Media| Memory Cards ### How should mixed supplies be billed when Optical media: Other : 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: Other : DVD; Nil for exempt items if applicable). ### How much GST applies to Optical media: Other : DVD? Under HSN 85234940, Optical media: Other : DVD attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Optical media: Other : DVD? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Optical media: Other : 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. ### Does packaging or labelling change the GST for Optical media: Other : 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 85234940 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹7 Cr (+5,000.00% YoY) — 0.0002% of India's total exports - Imports: ₹11 Cr (+108.33% YoY) — 0.0002% of India's total imports - Trade balance: −₹4 Cr (Deficit); surplus rank #8448 of 12657 HSN codes - Share of Sub-Chapter 8523: 0.41% of its exports; import side 0.10% - Rank within Sub-Chapter 8523: #9 of 69 by export value; import-side #15 ### Key metrics - Export CAGR: 34.06% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6202 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +5,000.00% in FY 2024-25 - Contribution to Sub-Ch. 8523: 0.41% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85234940 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 | 1.23 | 0.0001% | — | 0.06% | 4.16 | 0.0001% | — | 0.04% | −2.93 | #7430 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −56.91% | 0.04% | 11.03 | 0.0003% | +165.14% | 0.12% | −10.50 | #8168 | | FY 2020-21 | 1.03 | 0.0000% | +94.34% | 0.06% | 5.80 | 0.0002% | −47.42% | 0.11% | −4.77 | #7642 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −93.20% | 0.00% | 7.90 | 0.0002% | +36.21% | 0.09% | −7.83 | #9687 | | FY 2022-23 | 3.44 | 0.0001% | +4,814.29% | 0.07% | 15.89 | 0.0003% | +101.14% | 0.14% | −12.45 | #6856 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −95.93% | 0.01% | 5.16 | 0.0001% | −67.53% | 0.06% | −5.02 | #9628 | | FY 2024-25 | 7.14 | 0.0002% | +5,000.00% | 0.41% | 10.75 | 0.0002% | +108.33% | 0.10% | −3.61 | #6202 | - CAGR (7-year): exports 34.06%/yr, imports 17.14%/yr (consistently Deficit) ## Key trade insights: HSN Code 85234940 export-import analysis ### Consistent export growth: 34.06% CAGR over 7 years India's exports under HSN Code 85234940 have grown at a compound annual rate of 34.06% over 7 fiscal years, rising from ₹1.23 Crore in FY 2018-19 to ₹7.14 Crore in FY 2024-25. ### HSN Code 85234940 ranked #6202 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85234940 ranks #6202 out of 12657 HSN codes by total export value. Within Sub-Chapter 8523, it ranks #9 of 69. By trade surplus, it ranks #8448 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 85234940 exports The strongest single-year export movement for HSN Code 85234940 was recorded in FY 2024-25, when exports surged by 5,000.00% over the prior year. ### India records a trade deficit of ₹3.61 Crore in HSN Code 85234940 goods In FY 2024-25, India's imports of ₹10.75 Cr exceeded exports of ₹7.14 Cr, resulting in a trade deficit of ₹3.61 Crore — ranking #8448 of 12657 by surplus magnitude. ### Import growth of 17.14% CAGR signals rising demand for Optical media: Other : DVD India's imports under HSN Code 85234940 have grown at 17.14% CAGR, reaching ₹10.75 Crore in FY 2024-25. ### HSN Code 85234940 contributes 0.41% of Sub-Chapter 8523 exports — ranked #9 Among the 69 HSN codes under Sub-Chapter 8523, HSN Code 85234940 ranks #9 by export value — accounting for 0.41% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.10% share (rank #15). ## 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 (this hsn code) | ₹7 Cr | | #10 | [HSN Code 85232100: Magnetic media: Magnetic stripe cards](https://busy.in/hsn/hsn-85232100/) | ₹6 Cr |