---
title: "HSN Code for Optical Media| Smart Cards | Other | HSN 85235290 GST Rate"
description: "Find HSN and GST Rates for 85235290 related to Optical Media| Smart Cards | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85235290/"
---

# HSN Code 85235290: Optical Media| Smart Cards | 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: Smart cards : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85235290 ?

It includes Video tapes: Educational

### Any common misclassification issue with Optical Media/ Smart Cards / Other?

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/ Smart Cards / Other?

Under HSN 85235290, Optical Media/ Smart Cards / Other 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 / Other?

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 / 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/ Smart Cards / Other; Nil for exempt items if applicable).

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

## India's trade performance: HSN Code 85235290 (FY 2024-25)

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

- Exports: ₹313 Cr (+24.85% YoY) — 0.0085% of India's total exports
- Imports: ₹302 Cr (−23.38% YoY) — 0.0050% of India's total imports
- Trade balance: ₹11 Cr (Surplus); surplus rank #3268 of 12657 HSN codes
- Share of Sub-Chapter 8523: 17.93% of its exports; import side 2.83%
- Rank within Sub-Chapter 8523: #3 of 69 by export value; import-side #5

### Key metrics

- Export CAGR: 23.81% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1389 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +47.58% in FY 2021-22
- Contribution to Sub-Ch. 8523: 17.93% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85235290

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 | 86.89 | 0.0038% | — | 4.36% | 431.37 | 0.0120% | — | 4.52% | −344.48 | #2173 |
| FY 2019-20 | 89.36 | 0.0041% | +2.84% | 5.97% | 322.40 | 0.0096% | −25.26% | 3.49% | −233.04 | #2146 |
| FY 2020-21 | 121.26 | 0.0056% | +35.70% | 7.63% | 233.16 | 0.0080% | −27.68% | 4.43% | −111.90 | #1879 |
| FY 2021-22 | 178.95 | 0.0057% | +47.58% | 5.32% | 250.94 | 0.0055% | +7.63% | 2.73% | −71.99 | #1761 |
| FY 2022-23 | 174.14 | 0.0048% | −2.69% | 3.63% | 371.83 | 0.0065% | +48.17% | 3.25% | −197.69 | #1876 |
| FY 2023-24 | 250.71 | 0.0069% | +43.97% | 16.89% | 394.26 | 0.0070% | +6.03% | 4.45% | −143.55 | #1550 |
| FY 2024-25 | 313.02 | 0.0085% | +24.85% | 17.93% | 302.10 | 0.0050% | −23.38% | 2.83% | +10.92 | #1389 |

- CAGR (7-year): exports 23.81%/yr, imports -5.76%/yr (consistently Surplus)

## Key trade insights: HSN Code 85235290 export-import analysis

### Consistent export growth: 23.81% CAGR over 7 years

India's exports under HSN Code 85235290 have grown at a compound annual rate of 23.81% over 7 fiscal years, rising from ₹86.89 Crore in FY 2018-19 to ₹313.02 Crore in FY 2024-25.

### HSN Code 85235290 ranked #1389 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85235290 ranks #1389 out of 12657 HSN codes by total export value. Within Sub-Chapter 8523, it ranks #3 of 69. By trade surplus, it ranks #3268 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85235290 exports

The strongest single-year export movement for HSN Code 85235290 was recorded in FY 2021-22, when exports surged by 47.58% over the prior year.

### India maintains a trade surplus of ₹10.92 Crore in HSN Code 85235290 goods

In FY 2024-25, India's exports of ₹313.02 Cr exceeded imports of ₹302.10 Cr, resulting in a trade surplus of ₹10.92 Crore — ranking #3268 of 12657 by surplus magnitude.

### Import growth of -5.76% CAGR signals stable import dependency for Optical Media| Smart Cards | Other

India's imports under HSN Code 85235290 have grown at -5.76% CAGR, reaching ₹302.10 Crore in FY 2024-25.

### HSN Code 85235290 contributes 17.93% of Sub-Chapter 8523 exports — ranked #3

Among the 69 HSN codes under Sub-Chapter 8523, HSN Code 85235290 ranks #3 by export value — accounting for 17.93% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.83% share (rank #5).

## 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 (this hsn code) | ₹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 |