---
title: "HSN Code for Blank Master Disc (CD Stamper Substrate) | HSN 85239050 GST Rate"
description: "Find HSN and GST Rates for 85239050 related to Blank Master Disc (CD Stamper Substrate) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85239050/"
---

# HSN Code 85239050: Blank Master Disc (CD Stamper Substrate)

- [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: compact disc recordable | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85239050 ?

It includes Other Learning Aids (Magnetic Tape <= 4mm)

### Do e‑way bill and e‑invoice apply for Blank Master Disc (CD Stamper Substrate)?

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.

### Can we claim ITC on inputs used to trade Blank Master Disc (CD Stamper Substrate)?

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

### Does packaging or labelling change the GST for Blank Master Disc (CD Stamper Substrate)?

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 Blank Master Disc (CD Stamper Substrate) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Blank Master Disc (CD Stamper Substrate); Nil for exempt items if applicable).

### Any common misclassification issue with Blank Master Disc (CD Stamper Substrate)?

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