HSN Code 85238040: Optical media: Children’s video films

HSN Code 85238040 represents Optical media: Children’s video films under GST classification. This code helps businesses identify Optical media: Children’s video films correctly for billing, taxation, and trade. With HSN Code 85238040, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Optical media: Children’s video films.

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Description of Goods for HSN Code 85238040

HSN Code 85238040 relates to the following description.

Description of Goods

Optical media: Other : Other : Children’s video films

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 85238040 not include?

Optical media: Children’s video films 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 85238040 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

Nil

First year of recorded data

0.0000% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2024-25

−< ₹1 Crore

Trade Deficit

Surplus rank #7267 of 12657 HSN codes

% of Sub-Chapter 8523

FY 2024-25

0.00%

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

Import side: 0.00% of Sub-Chapter 8523’s imports

India Export-Import Trade Statistics for HSN Code 85238040

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

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8523

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8523

FY 2019-20

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8523

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8523

FY 2020-21

Balance

−0.06

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8523

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8523

FY 2021-22

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8523

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 8523

FY 2022-23

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8523

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8523

FY 2023-24

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8523

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8523

FY 2024-25

Balance

−0.05

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8523

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8523

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 85238040 Export-Import Analysis

Export Snapshot for HSN Code 85238040

India exported ₹0.00 Crore worth of Optical media: Children’s video films in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

India Records a Trade Deficit of ₹0.05 Crore in HSN Code 85238040 Goods

In FY 2024-25, India's imports of ₹0.05 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.05 Crore — ranking #7267 of 12657 by surplus magnitude.

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85238040 and GST compliance.

What products are classified under HSN 85238040 ?

It includes Other| Of Liquid Crystals

How should mixed supplies be billed when Optical media: Children’s video films is sold with other items?

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

How much GST applies to Optical media: Children’s video films?

Under HSN 85238040, Optical media: Children’s video films 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: Children’s video films?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Do e‑way bill and e‑invoice apply for Optical media: Children’s video films?

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.

Does packaging or labelling change the GST for Optical media: Children’s video films?

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.

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.