---
title: "HSN Code for IT Software on Disc/CD-ROM | HSN 85249111 GST Rate"
description: "Find HSN and GST Rates for 85249111 related to IT Software on Disc/CD-ROM with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85249111/"
---

# HSN Code 85249111: IT Software on Disc/CD-ROM

- [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 - other: - for reproducing phenomena other than sound or image: - software: information technology software on floppy disc or cartridge tape | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85249111 ?

It includes Marine Radio Communication Equipment (Radio/TV Broadcast Transmission with Reception)

### Does packaging or labelling change the GST for IT Software on Disc/CD-ROM?

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 IT Software on Disc/CD-ROM?

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 IT Software on Disc/CD-ROM is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for IT Software on Disc/CD-ROM; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for IT Software on Disc/CD-ROM?

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 IT Software on Disc/CD-ROM?

Under HSN 85249111, IT Software on Disc/CD-ROM attracts Varies when sold in taxable form. Describe the exact form on the invoice.