--- title: "HSN Code for Optical media: Other : Other : Gramophone records | HSN 85238010 GST Rate" description: "Find HSN and GST Rates for 85238010 related to Optical media: Other : Other : Gramophone records with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85238010/" --- # HSN Code 85238010: Optical media: Other : Other : Gramophone records - [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 : Other : Gramophone records | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85238010 ? It includes Liquid crystal display modules ### Does packaging or labelling change the GST for Optical media: Other : Other : Gramophone records? 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. ### How should mixed supplies be billed when Optical media: Other : Other : Gramophone records is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Optical media: Other : Other : Gramophone records; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Optical media: Other : Other : Gramophone records? 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. ### Any common misclassification issue with Optical media: Other : Other : Gramophone records? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Optical media: Other : Other : Gramophone records? 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 : Other : Gramophone records? Under HSN 85238010, Optical media: Other : Other : Gramophone records attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 85238010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−94.92% YoY) — 0.0000% of India's total exports - Imports: ₹3 Cr (−60.39% YoY) — 0.0000% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #8191 of 12657 HSN codes - Share of Sub-Chapter 8523: 0.03% of its exports; import side 0.02% - Rank within Sub-Chapter 8523: #16 of 69 by export value; import-side #20 ### Key metrics - Export CAGR: -11.03% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8674 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +301.34% in FY 2023-24 - Contribution to Sub-Ch. 8523: 0.03% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85238010 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 | 1.23 | 0.0001% | — | 0.06% | 1.14 | 0.0000% | — | 0.01% | +0.09 | #7430 | | FY 2019-20 | 2.58 | 0.0001% | +109.76% | 0.17% | 1.49 | 0.0000% | +30.70% | 0.02% | +1.09 | #6654 | | FY 2020-21 | 4.13 | 0.0002% | +60.08% | 0.26% | 1.23 | 0.0000% | −17.45% | 0.02% | +2.90 | #6153 | | FY 2021-22 | 1.67 | 0.0001% | −59.56% | 0.05% | 2.04 | 0.0000% | +65.85% | 0.02% | −0.37 | #7507 | | FY 2022-23 | 2.99 | 0.0001% | +79.04% | 0.06% | 3.64 | 0.0001% | +78.43% | 0.03% | −0.65 | #7008 | | FY 2023-24 | 12.00 | 0.0003% | +301.34% | 0.81% | 6.64 | 0.0001% | +82.42% | 0.08% | +5.36 | #5485 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −94.92% | 0.03% | 2.63 | 0.0000% | −60.39% | 0.02% | −2.02 | #8674 | - CAGR (7-year): exports -11.03%/yr, imports 14.95%/yr (consistently Deficit) ## Key trade insights: HSN Code 85238010 export-import analysis ### Export decline: -11.03% CAGR over 7 years India's exports under HSN Code 85238010 have declined at a compound annual rate of -11.03% over 7 fiscal years, falling from ₹1.23 Crore in FY 2018-19 to ₹0.61 Crore in FY 2024-25. ### HSN Code 85238010 ranked #8674 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85238010 ranks #8674 out of 12657 HSN codes by total export value. Within Sub-Chapter 8523, it ranks #16 of 69. By trade surplus, it ranks #8191 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 85238010 exports The strongest single-year export movement for HSN Code 85238010 was recorded in FY 2023-24, when exports surged by 301.34% over the prior year. ### India records a trade deficit of ₹2.02 Crore in HSN Code 85238010 goods In FY 2024-25, India's imports of ₹2.63 Cr exceeded exports of ₹0.61 Cr, resulting in a trade deficit of ₹2.02 Crore — ranking #8191 of 12657 by surplus magnitude. ### Import growth of 14.95% CAGR signals rising demand for Optical media: Other : Other : Gramophone records India's imports under HSN Code 85238010 have grown at 14.95% CAGR, reaching ₹2.63 Crore in FY 2024-25. ### HSN Code 85238010 contributes 0.03% of Sub-Chapter 8523 exports — ranked #16 Among the 69 HSN codes under Sub-Chapter 8523, HSN Code 85238010 ranks #16 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #20). ## 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](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 | | #16 | HSN Code 85238010: Optical media: Other : Other : Gramophone records (this hsn code) | < ₹1 Crore |