---
title: "HSN Code for Other Software (Recorded Media) | HSN 85249113 GST Rate"
description: "Find HSN and GST Rates for 85249113 related to Other Software (Recorded Media) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85249113/"
---

# HSN Code 85249113: Other Software (Recorded Media)

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

## Frequently asked questions

### What products are classified under HSN 85249113 ?

It includes Wireless microphone

### How much GST applies to Other Software (Recorded Media)?

Under HSN 85249113, Other Software (Recorded Media) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Other Software (Recorded Media)?

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

### Do e‑way bill and e‑invoice apply for Other Software (Recorded Media)?

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.

### Any common misclassification issue with Other Software (Recorded Media)?

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 Other Software (Recorded Media) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Software (Recorded Media); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Other Software (Recorded Media)?

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.