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

HSN Code 85235210 represents Optical Media| Smart Cards | Sim Cards under GST classification. This code helps businesses identify Optical Media| Smart Cards | Sim Cards correctly for billing, taxation, and trade. With HSN Code 85235210, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Optical Media| Smart Cards | Sim Cards.

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Description of Goods for HSN Code 85235210

HSN Code 85235210 relates to the following description.

Description of Goods

Optical media: Smart cards : SIM cards

Chapter

85 - Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Sub Chapter

8523 - Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 85235210 not include?

Optical Media| Smart Cards | Sim Cards does not include products with the following descriptions.

HSN Code 85231111

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording sound : audio cassettes

HSN Code 85231119

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording sound : other

HSN Code 85231121

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording phenomena other than sound: video cassettes

HSN Code 85231122

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording phenomena other than sound: other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls

HSN Code 85231129

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording phenomena other than sound: other

HSN Code 85231211

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording sound: audio cassettes

HSN Code 85231219

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording sound: other

HSN Code 85231221

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording phenomena other than sound : video cassettes

HSN Code 85231222

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording phenomena other than sound : other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls

HSN Code 85231229

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording phenomena other than sound : other

HSN Code 85231311

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound : audio cassette tape of width exceeding 6.5 mm but not exceeding 35 mm, and 16 mm sprocket tapes

HSN Code 85231312

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound : other audio cassette tape

HSN Code 85231313

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound : other audio magnetic tape of width exceeding6.5 mm but not exceeding 35 mm, and 16 mm sprocket tapes

HSN Code 85231319

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound : other

HSN Code 85231321

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : and 1 video cassettes

HSN Code 85231322

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound :# video cassette suitable to work with betacam, betacam sp/m ii and vhs type vcr

HSN Code 85231323

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : other video cassettes

HSN Code 85231324

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : and 1 video tapes

HSN Code 85231325

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : other video tapes

HSN Code 85231329

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : other

HSN Code 85232010

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: hard disc pack

HSN Code 85232020

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: floppy disc or diskettes

HSN Code 85232090

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: other

HSN Code 85232930

Magnetic media: Other: Video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls

HSN Code 85232950

Magnetic media: Other: ½” video cassettes suitable to work with betacam, betacam SP/M II and VHS type VCR

HSN Code 85232960

Magnetic media: Other: Other video cassettes and tapes ¾” and 1” video cassettes

HSN Code 85233000

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 cards incorporating a magnetic stripe

HSN Code 85234120

Optical media: Unrecorded: Blank master discs (that is, substrate) for producing stamper for compact disc

HSN Code 85234130

Optical media: Unrecorded: Matrices for production of records; prepared record blank

HSN Code 85234150

Optical media: Unrecorded: 1/2" Videocassette suitable to work with digital VCR

HSN Code 85234950

Optical media: Other : Matrices for production of records; prepared record blank

HSN Code 85234970

Optical media: Other : 1/2" Videocassette suitable to work with digital VCR

HSN Code 85239010

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: matrices for the production of records; prepared record blanks

HSN Code 85239020

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: cartridge tape

HSN Code 85239030

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: video cassette suitable to work with digital type vcr

HSN Code 85239040

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: unrecorded compact disc (audio)

HSN Code 85239050

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: compact disc recordable

HSN Code 85239060

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: blank master disc (i.e. substrate) for producing stamper for compact disc

HSN Code 85239090

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: other

India’s Trade Performance — HSN Code 85235210 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹423 Cr

−2.42% vs FY 2023-24

0.0115% of India’s total exports

India’s Imports

FY 2024-25

₹60 Cr

−17.91% vs FY 2023-24

0.0010% of India’s total imports

Trade Balance

FY 2024-25

₹362 Cr

Trade Surplus

Surplus rank #804 of 12657 HSN codes

% of Sub-Chapter 8523

FY 2024-25

24.21%

Share of Sub-Chapter 8523’s total exports in FY 2024-25

Import side: 0.57% of Sub-Chapter 8523’s imports

Rank Within Sub-Chapter 8523

FY 2024-25

#1 of 69

Position by export value among HSN codes in Sub-Chapter 8523

Import-side rank: #9 of 69

At a glance

0.02%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1140

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+28.43%

Peak Growth Year

FY 2022-23 · strongest single-year move

24.21%

Contribution to Sub-Ch. 8523

Share of Sub-Chapter 8523 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #757

Balance

+267.75

Exports

422.19 ₹ Cr

0.0185% share

— YoY

21.20% of Sub-Ch. 8523

Imports

154.44 ₹ Cr

0.0043% share

— YoY

1.62% of Sub-Ch. 8523

FY 2019-20 Exp. Rank #772

Balance

+264.60

Exports

407.79 ₹ Cr

0.0185% share

−3.41% YoY

27.24% of Sub-Ch. 8523

Imports

143.19 ₹ Cr

0.0043% share

−7.28% YoY

1.55% of Sub-Ch. 8523

FY 2020-21 Exp. Rank #931

Balance

+315.72

Exports

335.31 ₹ Cr

0.0156% share

−17.77% YoY

21.10% of Sub-Ch. 8523

Imports

19.59 ₹ Cr

0.0007% share

−86.32% YoY

0.37% of Sub-Ch. 8523

FY 2021-22 Exp. Rank #1056

Balance

+359.33

Exports

390.32 ₹ Cr

0.0124% share

+16.41% YoY

11.59% of Sub-Ch. 8523

Imports

30.99 ₹ Cr

0.0007% share

+58.19% YoY

0.34% of Sub-Ch. 8523

FY 2022-23 Exp. Rank #925

Balance

+368.27

Exports

501.30 ₹ Cr

0.0138% share

+28.43% YoY

10.46% of Sub-Ch. 8523

Imports

133.03 ₹ Cr

0.0023% share

+329.27% YoY

1.16% of Sub-Ch. 8523

FY 2023-24 Exp. Rank #1075

Balance

+359.66

Exports

433.08 ₹ Cr

0.0120% share

−13.61% YoY

29.18% of Sub-Ch. 8523

Imports

73.42 ₹ Cr

0.0013% share

−44.81% YoY

0.83% of Sub-Ch. 8523

FY 2024-25 Exp. Rank #1140

Balance

+362.34

Exports

422.61 ₹ Cr

0.0115% share

−2.42% YoY

24.21% of Sub-Ch. 8523

Imports

60.27 ₹ Cr

0.0010% share

−17.91% YoY

0.57% of Sub-Ch. 8523

CAGR · 7-Year

Exports

0.02% /yr

Imports

−14.51% /yr

Consistently Surplus
Sub-Chapter 8523 total

reference, FY 2024-25

Export

₹1,745.77 Cr

Import

₹10,664.63 Cr

Trade Balance

−8,918.86

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85235210 and GST compliance.

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).

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.