---
title: "HSN Code for 1/2\" Optical Videocassettes for Digital VCRs | HSN 85234970 GST Rate"
description: "Find HSN and GST Rates for 85234970 related to 1/2\" Optical Videocassettes for Digital VCRs with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85234970/"
---

# HSN Code 85234970: 1/2" Optical Videocassettes for Digital VCRs

- [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 : 1/2" Videocassette suitable to work with digital VCR | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85234970 ?

It includes Optical media: Other : Other

### Any common misclassification issue with 1/2" Optical Videocassettes for Digital VCRs?

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 1/2" Optical Videocassettes for Digital VCRs?

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 1/2" Optical Videocassettes for Digital VCRs?

Under HSN 85234970, 1/2" Optical Videocassettes for Digital VCRs attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when 1/2" Optical Videocassettes for Digital VCRs is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for 1/2" Optical Videocassettes for Digital VCRs; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade 1/2" Optical Videocassettes for Digital VCRs?

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