HSN Code 85238020: IT software: Optical media

HSN Code 85238020 represents IT software: Optical media under GST classification. This code helps businesses identify IT software: Optical media correctly for billing, taxation, and trade. With HSN Code 85238020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of IT software: Optical media.

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Description of Goods for HSN Code 85238020

HSN Code 85238020 relates to the following description.

Description of Goods

Optical media: Other : Other : Information technology software

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 85238020 not include?

IT software: Optical media 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

India’s Trade Performance — HSN Code 85238020 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹220 Cr

+88.37% vs FY 2023-24

0.0060% of India’s total exports

India’s Imports

FY 2024-25

₹2,692 Cr

+52.12% vs FY 2023-24

0.0443% of India’s total imports

Trade Balance

FY 2024-25

−₹2,472 Cr

Trade Deficit

Surplus rank #12456 of 12657 HSN codes

% of Sub-Chapter 8523

FY 2024-25

12.61%

Share of Sub-Chapter 8523’s total exports in FY 2024-25

Import side: 25.24% of Sub-Chapter 8523’s imports

Rank Within Sub-Chapter 8523

FY 2024-25

#5 of 69

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

Import-side rank: #2 of 69

At a glance

−14.67%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1741

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+88.37%

Peak Growth Year

FY 2024-25 · strongest single-year move

12.61%

Contribution to Sub-Ch. 8523

Share of Sub-Chapter 8523 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 85238020

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #572

Balance

−4,930.40

Exports

570.03 ₹ Cr

0.0249% share

— YoY

28.62% of Sub-Ch. 8523

Imports

5,500.43 ₹ Cr

0.1534% share

— YoY

57.60% of Sub-Ch. 8523

FY 2019-20 Exp. Rank #976

Balance

−5,103.94

Exports

302.59 ₹ Cr

0.0137% share

−46.92% YoY

20.21% of Sub-Ch. 8523

Imports

5,406.53 ₹ Cr

0.1615% share

−1.71% YoY

58.52% of Sub-Ch. 8523

FY 2020-21 Exp. Rank #1979

Balance

−1,250.01

Exports

108.51 ₹ Cr

0.0050% share

−64.14% YoY

6.83% of Sub-Ch. 8523

Imports

1,358.52 ₹ Cr

0.0466% share

−74.87% YoY

25.82% of Sub-Ch. 8523

FY 2021-22 Exp. Rank #2035

Balance

−896.73

Exports

138.12 ₹ Cr

0.0044% share

+27.29% YoY

4.10% of Sub-Ch. 8523

Imports

1,034.85 ₹ Cr

0.0226% share

−23.83% YoY

11.24% of Sub-Ch. 8523

FY 2022-23 Exp. Rank #1967

Balance

−1,425.33

Exports

161.09 ₹ Cr

0.0044% share

+16.63% YoY

3.36% of Sub-Ch. 8523

Imports

1,586.42 ₹ Cr

0.0276% share

+53.30% YoY

13.88% of Sub-Ch. 8523

FY 2023-24 Exp. Rank #2382

Balance

−1,652.90

Exports

116.85 ₹ Cr

0.0032% share

−27.46% YoY

7.87% of Sub-Ch. 8523

Imports

1,769.75 ₹ Cr

0.0315% share

+11.56% YoY

19.98% of Sub-Ch. 8523

FY 2024-25 Exp. Rank #1741

Balance

−2,471.98

Exports

220.11 ₹ Cr

0.0060% share

+88.37% YoY

12.61% of Sub-Ch. 8523

Imports

2,692.09 ₹ Cr

0.0443% share

+52.12% YoY

25.24% of Sub-Ch. 8523

CAGR · 7-Year

Exports

−14.67% /yr

Imports

−11.23% /yr

Consistently Deficit
Sub-Chapter 8523 total

reference, FY 2024-25

Export

₹1,745.77 Cr

Import

₹10,664.63 Cr

Trade Balance

−8,918.86

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

Key Trade Insights: HSN Code 85238020 Export-Import Analysis

Export Decline: −14.67% CAGR Over 7 Years

India's exports under HSN Code 85238020 have declined at a compound annual rate of −14.67% over 7 fiscal years, falling from ₹570.03 Crore in FY 2018-19 to ₹220.11 Crore in FY 2024-25.

HSN Code 85238020 Ranked #1741 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 85238020 ranks #1741 out of 12657 HSN codes by total export value. Within Sub-Chapter 8523, it ranks #5 of 69. By trade surplus, it ranks #12456 of 12657.

FY 2024-25 Was the Strongest Growth Year for HSN Code 85238020 Exports

The strongest single-year export movement for HSN Code 85238020 was recorded in FY 2024-25, when exports surged by 88.37% over the prior year.

India Records a Trade Deficit of ₹2,471.98 Crore in HSN Code 85238020 Goods

In FY 2024-25, India's imports of ₹2,692.09 Cr exceeded exports of ₹220.11 Cr, resulting in a trade deficit of ₹2,471.98 Crore — ranking #12456 of 12657 by surplus magnitude.

Import Growth of −11.23% CAGR Signals Stable Import Dependency for IT software: Optical media

India's imports under HSN Code 85238020 have grown at −11.23% CAGR, reaching ₹2,692.09 Crore in FY 2024-25.

HSN Code 85238020 Contributes 12.61% of Sub-Chapter 8523 Exports — Ranked #5

Among the 69 HSN codes under Sub-Chapter 8523, HSN Code 85238020 ranks #5 by export value — accounting for 12.61% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 25.24% share (rank #2).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85238020 and GST compliance.

What products are classified under HSN 85238020 ?

It includes OLEDs without Drivers or Control Circuits

Any common misclassification issue with IT software: Optical media?

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 IT software: Optical media?

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 much GST applies to IT software: Optical media?

Under HSN 85238020, IT software: Optical media attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade IT software: Optical media?

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 IT software: Optical media is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for IT software: Optical media; Nil for exempt items if applicable).

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.