---
title: "HSN Code for Solid-state non-volatile storage devices | HSN 85235100 GST Rate"
description: "Find HSN and GST Rates for 85235100 related to Solid-state non-volatile storage devices with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85235100/"
---

# HSN Code 85235100: Solid-state non-volatile storage devices

- [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: Solid-state non-volatile storage devices | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85235100 ?

It includes IT software: Optical media

### How should mixed supplies be billed when Solid-state non-volatile storage devices is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Solid-state non-volatile storage devices; Nil for exempt items if applicable).

### Any common misclassification issue with Solid-state non-volatile storage devices?

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 Solid-state non-volatile storage devices?

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.

### Can we claim ITC on inputs used to trade Solid-state non-volatile storage devices?

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 Solid-state non-volatile storage devices?

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 85235100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹285 Cr (+13.38% YoY) — 0.0078% of India's total exports
- Imports: ₹5,952 Cr (+20.02% YoY) — 0.0980% of India's total imports
- Trade balance: −₹5,666 Cr (Deficit); surplus rank #12567 of 12657 HSN codes
- Share of Sub-Chapter 8523: 16.35% of its exports; import side 55.81%
- Rank within Sub-Chapter 8523: #4 of 69 by export value; import-side #1

### Key metrics

- Export CAGR: 4.66% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1492 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +821.71% in FY 2022-23
- Contribution to Sub-Ch. 8523: 16.35% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85235100

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 | 217.16 | 0.0095% | — | 10.90% | 2,147.89 | 0.0599% | — | 22.49% | −1,930.73 | #1246 |
| FY 2019-20 | 294.23 | 0.0134% | +35.49% | 19.65% | 2,133.64 | 0.0637% | −0.66% | 23.09% | −1,839.41 | #1009 |
| FY 2020-21 | 238.92 | 0.0111% | −18.80% | 15.03% | 2,270.52 | 0.0779% | +6.42% | 43.16% | −2,031.60 | #1208 |
| FY 2021-22 | 358.33 | 0.0114% | +49.98% | 10.64% | 3,606.40 | 0.0789% | +58.84% | 39.17% | −3,248.07 | #1124 |
| FY 2022-23 | 3,302.78 | 0.0912% | +821.71% | 68.92% | 7,627.09 | 0.1327% | +111.49% | 66.75% | −4,324.31 | #143 |
| FY 2023-24 | 251.71 | 0.0070% | −92.38% | 16.96% | 4,958.66 | 0.0883% | −34.99% | 55.99% | −4,706.95 | #1544 |
| FY 2024-25 | 285.40 | 0.0078% | +13.38% | 16.35% | 5,951.62 | 0.0980% | +20.02% | 55.81% | −5,666.22 | #1492 |

- CAGR (7-year): exports 4.66%/yr, imports 18.51%/yr (consistently Deficit)

## Key trade insights: HSN Code 85235100 export-import analysis

### Consistent export growth: 4.66% CAGR over 7 years

India's exports under HSN Code 85235100 have grown at a compound annual rate of 4.66% over 7 fiscal years, rising from ₹217.16 Crore in FY 2018-19 to ₹285.40 Crore in FY 2024-25.

### HSN Code 85235100 ranked #1492 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85235100 ranks #1492 out of 12657 HSN codes by total export value. Within Sub-Chapter 8523, it ranks #4 of 69. By trade surplus, it ranks #12567 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 85235100 exports

The strongest single-year export movement for HSN Code 85235100 was recorded in FY 2022-23, when exports surged by 821.71% over the prior year.

### India records a trade deficit of ₹5,666.22 Crore in HSN Code 85235100 goods

In FY 2024-25, India's imports of ₹5,951.62 Cr exceeded exports of ₹285.40 Cr, resulting in a trade deficit of ₹5,666.22 Crore — ranking #12567 of 12657 by surplus magnitude.

### Import growth of 18.51% CAGR signals rising demand for Solid-state non-volatile storage devices

India's imports under HSN Code 85235100 have grown at 18.51% CAGR, reaching ₹5,951.62 Crore in FY 2024-25.

### HSN Code 85235100 contributes 16.35% of Sub-Chapter 8523 exports — ranked #4

Among the 69 HSN codes under Sub-Chapter 8523, HSN Code 85235100 ranks #4 by export value — accounting for 16.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 55.81% share (rank #1).

## 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 (this hsn code) | ₹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 |