---
title: "HSN Code for Optical Media| Smart Cards | Sim Cards | HSN 85235210 GST Rate"
description: "Find HSN and GST Rates for 85235210 related to Optical Media| Smart Cards | Sim Cards with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85235210/"
---

# HSN Code 85235210: Optical Media| Smart Cards | Sim Cards

- [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: Smart cards : SIM cards | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85235210 ?

It includes Optical media: Other: Other: Audio-visual news or audio visual views

### Does packaging or labelling change the GST for Optical Media/ Smart Cards / Sim Cards?

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/ Smart Cards / Sim Cards?

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 Optical Media/ Smart Cards / Sim Cards?

Under HSN 85235210, Optical Media/ Smart Cards / Sim Cards attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Optical Media/ Smart Cards / Sim Cards?

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

### How should mixed supplies be billed when Optical Media/ Smart Cards / Sim Cards is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Optical Media/ Smart Cards / Sim Cards; Nil for exempt items if applicable).

## India's trade performance: HSN Code 85235210 (FY 2024-25)

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

- Exports: ₹423 Cr (−2.42% YoY) — 0.0115% of India's total exports
- Imports: ₹60 Cr (−17.91% YoY) — 0.0010% of India's total imports
- Trade balance: ₹362 Cr (Surplus); surplus rank #804 of 12657 HSN codes
- Share of Sub-Chapter 8523: 24.21% of its exports; import side 0.57%
- Rank within Sub-Chapter 8523: #1 of 69 by export value; import-side #9

### Key metrics

- Export CAGR: 0.02% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1140 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +28.43% in FY 2022-23
- Contribution to Sub-Ch. 8523: 24.21% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85235210

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 | 422.19 | 0.0185% | — | 21.20% | 154.44 | 0.0043% | — | 1.62% | +267.75 | #757 |
| FY 2019-20 | 407.79 | 0.0185% | −3.41% | 27.24% | 143.19 | 0.0043% | −7.28% | 1.55% | +264.60 | #772 |
| FY 2020-21 | 335.31 | 0.0156% | −17.77% | 21.10% | 19.59 | 0.0007% | −86.32% | 0.37% | +315.72 | #931 |
| FY 2021-22 | 390.32 | 0.0124% | +16.41% | 11.59% | 30.99 | 0.0007% | +58.19% | 0.34% | +359.33 | #1056 |
| FY 2022-23 | 501.30 | 0.0138% | +28.43% | 10.46% | 133.03 | 0.0023% | +329.27% | 1.16% | +368.27 | #925 |
| FY 2023-24 | 433.08 | 0.0120% | −13.61% | 29.18% | 73.42 | 0.0013% | −44.81% | 0.83% | +359.66 | #1075 |
| FY 2024-25 | 422.61 | 0.0115% | −2.42% | 24.21% | 60.27 | 0.0010% | −17.91% | 0.57% | +362.34 | #1140 |

- CAGR (7-year): exports 0.02%/yr, imports -14.51%/yr (consistently Surplus)

## Key trade insights: HSN Code 85235210 export-import analysis

### Consistent export growth: 0.02% CAGR over 7 years

India's exports under HSN Code 85235210 have grown at a compound annual rate of 0.02% over 7 fiscal years, rising from ₹422.19 Crore in FY 2018-19 to ₹422.61 Crore in FY 2024-25.

### HSN Code 85235210 ranked #1140 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85235210 ranks #1140 out of 12657 HSN codes by total export value. Within Sub-Chapter 8523, it ranks #1 of 69. By trade surplus, it ranks #804 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 85235210 exports

The strongest single-year export movement for HSN Code 85235210 was recorded in FY 2022-23, when exports surged by 28.43% over the prior year.

### India maintains a trade surplus of ₹362.34 Crore in HSN Code 85235210 goods

In FY 2024-25, India's exports of ₹422.61 Cr exceeded imports of ₹60.27 Cr, resulting in a trade surplus of ₹362.34 Crore — ranking #804 of 12657 by surplus magnitude.

### Import growth of -14.51% CAGR signals stable import dependency for Optical Media| Smart Cards | Sim Cards

India's imports under HSN Code 85235210 have grown at -14.51% CAGR, reaching ₹60.27 Crore in FY 2024-25.

### HSN Code 85235210 contributes 24.21% of Sub-Chapter 8523 exports — ranked #1

Among the 69 HSN codes under Sub-Chapter 8523, HSN Code 85235210 ranks #1 by export value — accounting for 24.21% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.57% share (rank #9).

## 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 (this hsn code) | ₹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](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 |