HSN Code 85245319: Audio-Visual News/Views Material (Magnetic Tape > 6.5mm)

HSN Code 85245319 represents Audio-Visual News/Views Material (Magnetic Tape > 6.5mm) under GST classification. This code helps businesses identify Audio-Visual News/Views Material (Magnetic Tape > 6.5mm) correctly for billing, taxation, and trade. With HSN Code 85245319, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Audio-Visual News/Views Material (Magnetic Tape > 6.5mm).

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Description of Goods for HSN Code 85245319

HSN Code 85245319 relates to the following description.

Description of Goods

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 - other magnetic tapes: - of a width exceeding 6.5 mm : - learning aids: other

Chapter

85 - Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Sub Chapter

8524 - Flat panel display modules, whether or not incorporating touch-sensitive screens

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 85245319 not include?

Audio-Visual News/Views Material (Magnetic Tape > 6.5mm) does not include products with the following descriptions.

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 - gramophone records: learning aids, such as, language records

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 - gramophone records: other

Without drivers or control circuits : Of organic light-emitting diodes (OLED)

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: - software: information technology software

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: - software: other

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

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 sound only: pre-recorded audio compact discs or pre-recorded audio mini discs

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 sound only: other

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: video compact disc of educational nature

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

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: digital video discs

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

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 -magnetic tapes for reproducing phenomena other than sound or image: - software: information technology software

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 -magnetic tapes for reproducing phenomena other than sound or image: - software: other

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 -magnetic tapes for reproducing phenomena other than sound or image: other

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 - other magnetic tapes: - of a width not exceeding 4 mm: - learning aids: audio cassettes

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 - other magnetic tapes: - of a width not exceeding 4 mm: - learning aids: video tapes of educational nature

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 - other magnetic tapes: - of a width not exceeding 4 mm: - learning aids: other

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 - other magnetic tapes: - of a width not exceeding 4 mm: audio-visual news or audio-visual views material including news clippings

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 - other magnetic tapes: - of a width not exceeding 4 mm: childrens video films

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 - other magnetic tapes: - of a width not exceeding 4 mm: other video films

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 - other magnetic tapes: - of a width not exceeding 4 mm: other

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 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - learning aids: audio cassettes

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 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - learning aids: video tapes of educational nature

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 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - learning aids: other

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 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: audio-visual news or audio-visual views material including news clippings

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 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: childrens video films

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 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: other video films

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 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: other

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 - other magnetic tapes: - of a width exceeding 6.5 mm : - learning aids: audio cassettes

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 - other magnetic tapes: - of a width exceeding 6.5 mm : - learning aids: video tapes of educational nature

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 - other magnetic tapes: - of a width exceeding 6.5 mm : audio-visual news or audio-visual material including news clippings

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 - other magnetic tapes: - of a width exceeding 6.5 mm : childrems video films

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 - other magnetic tapes: - of a width exceeding 6.5 mm : other video films

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 - other magnetic tapes: - of a width exceeding 6.5 mm : other

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 - cards incorporating a magnetic stripe

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 - other: - for reproducing phenomena other than sound or image: - software: information technology software on floppy disc or cartridge tape

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 - other: - for reproducing phenomena other than sound or image: - software: information technology software on disc or on cd rom

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 - other: - for reproducing phenomena other than sound or image: - software: information technology software on other media

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 - other: - for reproducing phenomena other than sound or image: - software: other

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 - other: - other : - other: matrices for the production of records; prepared record blanks

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 - other: - other : - other: other

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85245319 and GST compliance.

What products are classified under HSN 85245319 ?

It includes Walkie Talkie Set (Two-Way Radio)

Does packaging or labelling change the GST for Audio-Visual News/Views Material (Magnetic Tape > 6.5mm)?

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

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 Audio-Visual News/Views Material (Magnetic Tape > 6.5mm) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Audio-Visual News/Views Material (Magnetic Tape > 6.5mm); Nil for exempt items if applicable).

How much GST applies to Audio-Visual News/Views Material (Magnetic Tape > 6.5mm)?

Under HSN 85245319, Audio-Visual News/Views Material (Magnetic Tape > 6.5mm) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Do e‑way bill and e‑invoice apply for Audio-Visual News/Views Material (Magnetic Tape > 6.5mm)?

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

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

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.