--- title: "HSN Code for Optical Media| Other | Other | HSN 85234990 GST Rate" description: "Find HSN and GST Rates for 85234990 related to Optical Media| Other | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85234990/" --- # HSN Code 85234990: Optical Media| Other | Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85234990 ? It includes Optical media: Other : Other : Gramophone records ### Does packaging or labelling change the GST for Optical Media/ Other / Other? 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. ### Can we claim ITC on inputs used to trade Optical Media/ Other / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Optical Media/ Other / Other? 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 / Other? 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 should mixed supplies be billed when Optical Media/ Other / Other 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 / Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 85234990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹30 Cr (+231.43% YoY) — 0.0008% of India's total exports - Imports: ₹102 Cr (−7.14% YoY) — 0.0017% of India's total imports - Trade balance: −₹72 Cr (Deficit); surplus rank #10531 of 12657 HSN codes - Share of Sub-Chapter 8523: 1.69% of its exports; import side 0.95% - Rank within Sub-Chapter 8523: #8 of 69 by export value; import-side #8 ### Key metrics - Export CAGR: 15.01% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4352 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +231.43% in FY 2024-25 - Contribution to Sub-Ch. 8523: 1.69% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85234990 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 | 12.76 | 0.0006% | — | 0.64% | 123.34 | 0.0034% | — | 1.29% | −110.58 | #4707 | | FY 2019-20 | 8.47 | 0.0004% | −33.62% | 0.57% | 88.98 | 0.0027% | −27.86% | 0.96% | −80.51 | #5223 | | FY 2020-21 | 5.80 | 0.0003% | −31.52% | 0.37% | 87.90 | 0.0030% | −1.21% | 1.67% | −82.10 | #5761 | | FY 2021-22 | 4.11 | 0.0001% | −29.14% | 0.12% | 67.79 | 0.0015% | −22.88% | 0.74% | −63.68 | #6593 | | FY 2022-23 | 4.43 | 0.0001% | +7.79% | 0.09% | 72.67 | 0.0013% | +7.20% | 0.64% | −68.24 | #6578 | | FY 2023-24 | 8.91 | 0.0002% | +101.13% | 0.60% | 109.38 | 0.0019% | +50.52% | 1.24% | −100.47 | #5870 | | FY 2024-25 | 29.53 | 0.0008% | +231.43% | 1.69% | 101.57 | 0.0017% | −7.14% | 0.95% | −72.04 | #4352 | - CAGR (7-year): exports 15.01%/yr, imports -3.18%/yr (consistently Deficit) ## Key trade insights: HSN Code 85234990 export-import analysis ### Consistent export growth: 15.01% CAGR over 7 years India's exports under HSN Code 85234990 have grown at a compound annual rate of 15.01% over 7 fiscal years, rising from ₹12.76 Crore in FY 2018-19 to ₹29.53 Crore in FY 2024-25. ### HSN Code 85234990 ranked #4352 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85234990 ranks #4352 out of 12657 HSN codes by total export value. Within Sub-Chapter 8523, it ranks #8 of 69. By trade surplus, it ranks #10531 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 85234990 exports The strongest single-year export movement for HSN Code 85234990 was recorded in FY 2024-25, when exports surged by 231.43% over the prior year. ### India records a trade deficit of ₹72.04 Crore in HSN Code 85234990 goods In FY 2024-25, India's imports of ₹101.57 Cr exceeded exports of ₹29.53 Cr, resulting in a trade deficit of ₹72.04 Crore — ranking #10531 of 12657 by surplus magnitude. ### Import growth of -3.18% CAGR signals stable import dependency for Optical Media| Other | Other India's imports under HSN Code 85234990 have grown at -3.18% CAGR, reaching ₹101.57 Crore in FY 2024-25. ### HSN Code 85234990 contributes 1.69% of Sub-Chapter 8523 exports — ranked #8 Among the 69 HSN codes under Sub-Chapter 8523, HSN Code 85234990 ranks #8 by export value — accounting for 1.69% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.95% share (rank #8). ## 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 (this hsn code) | ₹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 |