---
title: "HSN Code for Compact Disc Recordable | HSN 85239040 GST Rate"
description: "Find HSN and GST Rates for 85239040 related to Compact Disc Recordable with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85239040/"
---

# HSN Code 85239040: Compact Disc Recordable

- [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 |
| --- | --- | --- | --- | --- |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: unrecorded compact disc (audio) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85239040 ?

It includes Children' Video Films (Magnetic Tape <= 4mm)

### Can we claim ITC on inputs used to trade Compact Disc Recordable?

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 Compact Disc Recordable?

Under HSN 85239040, Compact Disc Recordable attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Compact Disc Recordable?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Compact Disc Recordable is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Compact Disc Recordable; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Compact Disc Recordable?

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.