--- title: "HSN Code for Optical Media| Other | Other | HSN 85238090 GST Rate" description: "Find HSN and GST Rates for 85238090 related to Optical Media| Other | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85238090/" --- # HSN Code 85238090: Optical Media| Other | Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85238090 ? It includes Radio broadcast transmitter ### Any common misclassification issue with Optical Media/ Other / Other? 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 / 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. ### Do e‑way bill and e‑invoice apply for Optical Media/ Other / Other? 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. ### How much GST applies to Optical Media/ Other / Other? Under HSN 85238090, Optical Media/ Other / 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/ Other / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 85238090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹34 Cr (+2.73% YoY) — 0.0009% of India's total exports - Imports: ₹405 Cr (−4.82% YoY) — 0.0067% of India's total imports - Trade balance: −₹371 Cr (Deficit); surplus rank #11711 of 12657 HSN codes - Share of Sub-Chapter 8523: 1.94% of its exports; import side 3.80% - Rank within Sub-Chapter 8523: #7 of 69 by export value; import-side #4 ### Key metrics - Export CAGR: -28.31% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4159 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +130.02% in FY 2021-22 - Contribution to Sub-Ch. 8523: 1.94% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85238090 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 | 249.07 | 0.0109% | — | 12.51% | 584.27 | 0.0163% | — | 6.12% | −335.20 | #1133 | | FY 2019-20 | 50.27 | 0.0023% | −79.82% | 3.36% | 611.48 | 0.0183% | +4.66% | 6.62% | −561.21 | #2863 | | FY 2020-21 | 31.31 | 0.0015% | −37.72% | 1.97% | 349.76 | 0.0120% | −42.80% | 6.65% | −318.45 | #3598 | | FY 2021-22 | 72.02 | 0.0023% | +130.02% | 2.14% | 1,194.14 | 0.0261% | +241.42% | 12.97% | −1,122.12 | #2843 | | FY 2022-23 | 30.55 | 0.0008% | −57.58% | 0.64% | 435.22 | 0.0076% | −63.55% | 3.81% | −404.67 | #4147 | | FY 2023-24 | 32.91 | 0.0009% | +7.73% | 2.22% | 425.24 | 0.0076% | −2.29% | 4.80% | −392.33 | #4114 | | FY 2024-25 | 33.81 | 0.0009% | +2.73% | 1.94% | 404.73 | 0.0067% | −4.82% | 3.80% | −370.92 | #4159 | - CAGR (7-year): exports -28.31%/yr, imports -5.94%/yr (consistently Deficit) ## Key trade insights: HSN Code 85238090 export-import analysis ### Export decline: -28.31% CAGR over 7 years India's exports under HSN Code 85238090 have declined at a compound annual rate of -28.31% over 7 fiscal years, falling from ₹249.07 Crore in FY 2018-19 to ₹33.81 Crore in FY 2024-25. ### HSN Code 85238090 ranked #4159 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85238090 ranks #4159 out of 12657 HSN codes by total export value. Within Sub-Chapter 8523, it ranks #7 of 69. By trade surplus, it ranks #11711 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85238090 exports The strongest single-year export movement for HSN Code 85238090 was recorded in FY 2021-22, when exports surged by 130.02% over the prior year. ### India records a trade deficit of ₹370.92 Crore in HSN Code 85238090 goods In FY 2024-25, India's imports of ₹404.73 Cr exceeded exports of ₹33.81 Cr, resulting in a trade deficit of ₹370.92 Crore — ranking #11711 of 12657 by surplus magnitude. ### Import growth of -5.94% CAGR signals stable import dependency for Optical Media| Other | Other India's imports under HSN Code 85238090 have grown at -5.94% CAGR, reaching ₹404.73 Crore in FY 2024-25. ### HSN Code 85238090 contributes 1.94% of Sub-Chapter 8523 exports — ranked #7 Among the 69 HSN codes under Sub-Chapter 8523, HSN Code 85238090 ranks #7 by export value — accounting for 1.94% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.80% share (rank #4). ## 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 (this hsn code) | ₹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 |