--- title: "HSN Code for Optical media: Other : Proximity cards and tags | HSN 85235910 GST Rate" description: "Find HSN and GST Rates for 85235910 related to Optical media: Other : Proximity cards and tags with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85235910/" --- # HSN Code 85235910: Optical media: Other : Proximity cards and tags - [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: Other : Proximity cards and tags | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85235910 ? It includes 2D/3D computer graphics ### Any common misclassification issue with Optical media: Other : Proximity cards and tags? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Optical media: Other : Proximity cards and tags? 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. ### Can we claim ITC on inputs used to trade Optical media: Other : Proximity cards and tags? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Optical media: Other : Proximity cards and tags? Under HSN 85235910, Optical media: Other : Proximity cards and tags attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Optical media: Other : Proximity cards and tags? 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. ## India's trade performance: HSN Code 85235910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹366 Cr (+18.94% YoY) — 0.0099% of India's total exports - Imports: ₹540 Cr (+6.19% YoY) — 0.0089% of India's total imports - Trade balance: −₹174 Cr (Deficit); surplus rank #11211 of 12657 HSN codes - Share of Sub-Chapter 8523: 20.94% of its exports; import side 5.06% - Rank within Sub-Chapter 8523: #2 of 69 by export value; import-side #3 ### Key metrics - Export CAGR: 12.01% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1259 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +36.58% in FY 2019-20 - Contribution to Sub-Ch. 8523: 20.94% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85235910 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 | 185.10 | 0.0081% | — | 9.29% | 101.80 | 0.0028% | — | 1.07% | +83.30 | #1383 | | FY 2019-20 | 252.81 | 0.0115% | +36.58% | 16.89% | 173.28 | 0.0052% | +70.22% | 1.88% | +79.53 | #1131 | | FY 2020-21 | 207.63 | 0.0097% | −17.87% | 13.07% | 191.47 | 0.0066% | +10.50% | 3.64% | +16.16 | #1323 | | FY 2021-22 | 276.55 | 0.0088% | +33.19% | 8.21% | 263.23 | 0.0058% | +37.48% | 2.86% | +13.32 | #1346 | | FY 2022-23 | 306.81 | 0.0085% | +10.94% | 6.40% | 381.11 | 0.0066% | +44.78% | 3.34% | −74.30 | #1309 | | FY 2023-24 | 307.32 | 0.0085% | +0.17% | 20.71% | 508.25 | 0.0091% | +33.36% | 5.74% | −200.93 | #1368 | | FY 2024-25 | 365.53 | 0.0099% | +18.94% | 20.94% | 539.72 | 0.0089% | +6.19% | 5.06% | −174.19 | #1259 | - CAGR (7-year): exports 12.01%/yr, imports 32.05%/yr (consistently Deficit) ## Key trade insights: HSN Code 85235910 export-import analysis ### Consistent export growth: 12.01% CAGR over 7 years India's exports under HSN Code 85235910 have grown at a compound annual rate of 12.01% over 7 fiscal years, rising from ₹185.10 Crore in FY 2018-19 to ₹365.53 Crore in FY 2024-25. ### HSN Code 85235910 ranked #1259 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85235910 ranks #1259 out of 12657 HSN codes by total export value. Within Sub-Chapter 8523, it ranks #2 of 69. By trade surplus, it ranks #11211 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 85235910 exports The strongest single-year export movement for HSN Code 85235910 was recorded in FY 2019-20, when exports surged by 36.58% over the prior year. ### India records a trade deficit of ₹174.19 Crore in HSN Code 85235910 goods In FY 2024-25, India's imports of ₹539.72 Cr exceeded exports of ₹365.53 Cr, resulting in a trade deficit of ₹174.19 Crore — ranking #11211 of 12657 by surplus magnitude. ### Import growth of 32.05% CAGR signals rising demand for Optical media: Other : Proximity cards and tags India's imports under HSN Code 85235910 have grown at 32.05% CAGR, reaching ₹539.72 Crore in FY 2024-25. ### HSN Code 85235910 contributes 20.94% of Sub-Chapter 8523 exports — ranked #2 Among the 69 HSN codes under Sub-Chapter 8523, HSN Code 85235910 ranks #2 by export value — accounting for 20.94% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.06% share (rank #3). ## 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 (this hsn code) | ₹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 |