---
title: "HSN Code for Digital Video Discs (DVDs) | HSN 85243920 GST Rate"
description: "Find HSN and GST Rates for 85243920 related to Digital Video Discs (DVDs) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85243920/"
---

# HSN Code 85243920: Digital Video Discs (DVDs)

- [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: - other: other video compact discs | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85243920 ?

It includes Other Video Films (Magnetic Tape > 6.5mm)

### Does packaging or labelling change the GST for Digital Video Discs (DVDs)?

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.

### Any common misclassification issue with Digital Video Discs (DVDs)?

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 Digital Video Discs (DVDs) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Digital Video Discs (DVDs); Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Digital Video Discs (DVDs)?

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 Digital Video Discs (DVDs)?

Under HSN 85243920, Digital Video Discs (DVDs) attracts Varies when sold in taxable form. Describe the exact form on the invoice.