---
title: "HSN Code for Learning Aid Gramophone Records | HSN 85239090 GST Rate"
description: "Find HSN and GST Rates for 85239090 related to Learning Aid Gramophone Records with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85239090/"
---

# HSN Code 85239090: Learning Aid Gramophone Records

- [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: other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85239090 ?

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

### How should mixed supplies be billed when Learning Aid Gramophone Records is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Learning Aid Gramophone Records; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Learning Aid Gramophone Records?

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 Learning Aid Gramophone Records?

Under HSN 85239090, Learning Aid Gramophone Records attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Learning Aid Gramophone Records?

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 Learning Aid Gramophone Records?

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 Learning Aid Gramophone Records?

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