---
title: "HSN Code for Other Unrecorded Media | HSN 85239060 GST Rate"
description: "Find HSN and GST Rates for 85239060 related to Other Unrecorded Media with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85239060/"
---

# HSN Code 85239060: Other Unrecorded Media

- [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: blank master disc (i.e. substrate) for producing stamper for compact disc | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85239060 ?

It includes Audio-Visual News/Views Material (Magnetic Tape <= 4mm)

### How should mixed supplies be billed when Other Unrecorded Media is sold with other items?

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

### Any common misclassification issue with Other Unrecorded Media?

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

### How much GST applies to Other Unrecorded Media?

Under HSN 85239060, Other Unrecorded Media attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Other Unrecorded Media?

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 Other Unrecorded 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.

### Can we claim ITC on inputs used to trade Other Unrecorded Media?

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