---
title: "HSN Code for Optical Media| Memory Cards | HSN 85235220 GST Rate"
description: "Find HSN and GST Rates for 85235220 related to Optical Media| Memory Cards with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85235220/"
---

# HSN Code 85235220: Optical Media| Memory 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 : Memory Cards | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85235220 ?

It includes Optical media: Children’s video films

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

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 Optical Media/ Memory 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.

### Any common misclassification issue with Optical Media/ Memory Cards?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Optical Media/ Memory Cards?

Under HSN 85235220, Optical Media/ Memory Cards attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Optical Media/ Memory 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/ Memory Cards; Nil for exempt items if applicable).

## India's trade performance: HSN Code 85235220 (FY 2024-25)

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

- Exports: ₹48 Cr (−6.55% YoY) — 0.0013% of India's total exports
- Imports: ₹269 Cr (+0.93% YoY) — 0.0044% of India's total imports
- Trade balance: −₹221 Cr (Deficit); surplus rank #11380 of 12657 HSN codes
- Share of Sub-Chapter 8523: 2.73% of its exports; import side 2.52%
- Rank within Sub-Chapter 8523: #6 of 69 by export value; import-side #6

### Key metrics

- Export CAGR: -12.66% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3691 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,473.23% in FY 2020-21
- Contribution to Sub-Ch. 8523: 2.73% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85235220

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 | 107.26 | 0.0047% | — | 5.39% | 171.98 | 0.0048% | — | 1.80% | −64.72 | #1929 |
| FY 2019-20 | 31.42 | 0.0014% | −70.71% | 2.10% | 65.19 | 0.0019% | −62.09% | 0.71% | −33.77 | #3537 |
| FY 2020-21 | 494.31 | 0.0230% | +1,473.23% | 31.11% | 521.23 | 0.0179% | +699.56% | 9.91% | −26.92 | #690 |
| FY 2021-22 | 1,900.37 | 0.0606% | +284.45% | 56.45% | 2,492.06 | 0.0545% | +378.11% | 27.06% | −591.69 | #253 |
| FY 2022-23 | 281.91 | 0.0078% | −85.17% | 5.88% | 488.31 | 0.0085% | −80.41% | 4.27% | −206.40 | #1389 |
| FY 2023-24 | 50.96 | 0.0014% | −81.92% | 3.43% | 266.05 | 0.0047% | −45.52% | 3.00% | −215.09 | #3505 |
| FY 2024-25 | 47.62 | 0.0013% | −6.55% | 2.73% | 268.53 | 0.0044% | +0.93% | 2.52% | −220.91 | #3691 |

- CAGR (7-year): exports -12.66%/yr, imports 7.71%/yr (consistently Deficit)

## Key trade insights: HSN Code 85235220 export-import analysis

### Export decline: -12.66% CAGR over 7 years

India's exports under HSN Code 85235220 have declined at a compound annual rate of -12.66% over 7 fiscal years, falling from ₹107.26 Crore in FY 2018-19 to ₹47.62 Crore in FY 2024-25.

### HSN Code 85235220 ranked #3691 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85235220 ranks #3691 out of 12657 HSN codes by total export value. Within Sub-Chapter 8523, it ranks #6 of 69. By trade surplus, it ranks #11380 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 85235220 exports

The strongest single-year export movement for HSN Code 85235220 was recorded in FY 2020-21, when exports surged by 1,473.23% over the prior year.

### India records a trade deficit of ₹220.91 Crore in HSN Code 85235220 goods

In FY 2024-25, India's imports of ₹268.53 Cr exceeded exports of ₹47.62 Cr, resulting in a trade deficit of ₹220.91 Crore — ranking #11380 of 12657 by surplus magnitude.

### Import growth of 7.71% CAGR signals stable import dependency for Optical Media| Memory Cards

India's imports under HSN Code 85235220 have grown at 7.71% CAGR, reaching ₹268.53 Crore in FY 2024-25.

### HSN Code 85235220 contributes 2.73% of Sub-Chapter 8523 exports — ranked #6

Among the 69 HSN codes under Sub-Chapter 8523, HSN Code 85235220 ranks #6 by export value — accounting for 2.73% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.52% share (rank #6).

## 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 (this hsn code) | ₹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 |