---
title: "HSN Code for Pre-Recorded Audio Compact Discs/Mini Discs | HSN 85243190 GST Rate"
description: "Find HSN and GST Rates for 85243190 related to Pre-Recorded Audio Compact Discs/Mini Discs with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85243190/"
---

# HSN Code 85243190: Pre-Recorded Audio Compact Discs/Mini Discs

- [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 8524: Recorded Media](https://busy.in/hsn/sub-chapter-8524/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing phenomena other than sound or image: other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85243190 ?

It includes Audio-Visual News/Views Material (Magnetic Tape > 6.5mm)

### Does packaging or labelling change the GST for Pre-Recorded Audio Compact Discs/Mini Discs?

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 much GST applies to Pre-Recorded Audio Compact Discs/Mini Discs?

Under HSN 85243190, Pre-Recorded Audio Compact Discs/Mini Discs attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Pre-Recorded Audio Compact Discs/Mini Discs?

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

### How should mixed supplies be billed when Pre-Recorded Audio Compact Discs/Mini Discs is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Pre-Recorded Audio Compact Discs/Mini Discs; Nil for exempt items if applicable).

### Any common misclassification issue with Pre-Recorded Audio Compact Discs/Mini Discs?

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

### Do e‑way bill and e‑invoice apply for Pre-Recorded Audio Compact Discs/Mini Discs?

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.