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HSN Code 85235290: Other Smart Cards

HSN Code 85235290 represents Other Smart Cards under GST classification. This code helps businesses identify Other Smart Cards correctly for billing, taxation, and trade. With HSN Code 85235290, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Smart Cards.

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Description of Goods for HSN Code 85235290

HSN Code 85235290 relates to the following description.

Description of Goods

Optical media: Smart cards : Other

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 85235290 not include?

Other Smart 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

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India’s Trade Performance — HSN Code 85235290 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹211 Cr

−32.67% vs FY 2024-25

0.0054% of India’s total exports

India’s Imports

FY 2025-26

₹397 Cr

+31.34% vs FY 2024-25

0.0058% of India’s total imports

Trade Balance

FY 2025-26

−₹186 Cr

Trade Deficit

Surplus rank #11338 of 12872 HSN codes

% of Sub-Chapter 8523

FY 2025-26

12.07%

Share of Sub-Chapter 8523’s total exports in FY 2025-26

Import side: 2.65% of Sub-Chapter 8523’s imports

Rank Within Sub-Chapter 8523

FY 2025-26

#4 of 69

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

Import-side rank: #5 of 69

At a glance

13.50%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#1903

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+47.58%

Peak Growth Year

FY 2021-22 · strongest single-year move

12.07%

Contribution to Sub-Ch. 8523

Share of Sub-Chapter 8523 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 85235290

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #2173

Balance

−344.48

Exports

86.89 ₹ Cr

0.0038% share

— YoY

4.36% of Sub-Ch. 8523

Imports

431.37 ₹ Cr

0.0120% share

— YoY

4.52% of Sub-Ch. 8523

FY 2019-20 Exp. Rank #2146

Balance

−233.04

Exports

89.36 ₹ Cr

0.0041% share

+2.84% YoY

5.97% of Sub-Ch. 8523

Imports

322.40 ₹ Cr

0.0096% share

−25.26% YoY

3.49% of Sub-Ch. 8523

FY 2020-21 Exp. Rank #1879

Balance

−111.90

Exports

121.26 ₹ Cr

0.0056% share

+35.70% YoY

7.63% of Sub-Ch. 8523

Imports

233.16 ₹ Cr

0.0080% share

−27.68% YoY

4.43% of Sub-Ch. 8523

FY 2021-22 Exp. Rank #1761

Balance

−71.99

Exports

178.95 ₹ Cr

0.0057% share

+47.58% YoY

5.32% of Sub-Ch. 8523

Imports

250.94 ₹ Cr

0.0055% share

+7.63% YoY

2.73% of Sub-Ch. 8523

FY 2022-23 Exp. Rank #1876

Balance

−197.69

Exports

174.14 ₹ Cr

0.0048% share

−2.69% YoY

3.63% of Sub-Ch. 8523

Imports

371.83 ₹ Cr

0.0065% share

+48.17% YoY

3.25% of Sub-Ch. 8523

FY 2023-24 Exp. Rank #1550

Balance

−143.55

Exports

250.71 ₹ Cr

0.0069% share

+43.97% YoY

16.89% of Sub-Ch. 8523

Imports

394.26 ₹ Cr

0.0070% share

+6.03% YoY

4.45% of Sub-Ch. 8523

FY 2024-25 Exp. Rank #1389

Balance

+10.92

Exports

313.02 ₹ Cr

0.0085% share

+24.85% YoY

17.93% of Sub-Ch. 8523

Imports

302.10 ₹ Cr

0.0050% share

−23.38% YoY

2.83% of Sub-Ch. 8523

FY 2025-26 Exp. Rank #1903

Balance

−186.02

Exports

210.77 ₹ Cr

0.0054% share

−32.67% YoY

12.07% of Sub-Ch. 8523

Imports

396.79 ₹ Cr

0.0058% share

+31.34% YoY

2.65% of Sub-Ch. 8523

CAGR · 8-Year

Exports

13.50% /yr

Imports

−1.19% /yr

Consistently Deficit
Sub-Chapter 8523 total

reference, FY 2025-26

Export

₹1,746.37 Cr

Import

₹14,992.71 Cr

Trade Balance

−13,246.34

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

Key Trade Insights: HSN Code 85235290 Export-Import Analysis

Consistent Export Growth: 13.50% CAGR Over 8 Years

India's exports under HSN Code 85235290 have grown at a compound annual rate of 13.50% over 8 fiscal years, rising from ₹86.89 Crore in FY 2018-19 to ₹210.77 Crore in FY 2025-26.

HSN Code 85235290 Ranked #1903 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85235290 ranks #1903 out of 12872 HSN codes by total export value. Within Sub-Chapter 8523, it ranks #4 of 69. By trade surplus, it ranks #11338 of 12872.

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 Records a Trade Deficit of ₹186.02 Crore in HSN Code 85235290 Goods

In FY 2025-26, India's imports of ₹396.79 Cr exceeded exports of ₹210.77 Cr, resulting in a trade deficit of ₹186.02 Crore — ranking #11338 of 12872 by surplus magnitude.

Import Growth of −1.19% CAGR Signals Stable Import Dependency for Other Smart Cards

India's imports under HSN Code 85235290 have grown at −1.19% CAGR, reaching ₹396.79 Crore in FY 2025-26.

HSN Code 85235290 Contributes 12.07% of Sub-Chapter 8523 Exports — Ranked #4

Among the 69 HSN codes under Sub-Chapter 8523, HSN Code 85235290 ranks #4 by export value — accounting for 12.07% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 2.65% share (rank #5).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85235290 and GST compliance.

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.

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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.