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8521 HSN Code: Video recording apparatus

HSN Sub Chapter 8521 represents Video recording apparatus under GST classification. This code helps businesses identify Video recording apparatus correctly for billing, taxation, and trade. With HSN Sub Chapter 8521, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Video recording apparatus.

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New GST Rate for HSN Code 8521

GST Rate for Video recording apparatus under HSN Code 8521. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
85 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 18% 18%

Chapter: 85

Description: Video recording or reproducing apparatus, whether or not incorporating a video tuner

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 8521

Following Tariff HSN code falls under Video recording apparatus:

Tariff HSN Description
Magnetic tape-type : Cassette tape-type : Professional video tape recorders with ¾” or 1” tape
Magnetic tape-type : Cassette tape-type : Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S
Magnetic tape-type : Cassette tape-type : Other
Magnetic tape-type : Spool type : Professional video tape recorders with ¾” or 1” tape
Magnetic tape-type : Spool type : Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S
Magnetic tape-type : Spool type : Other
Magnetic tape-type : Other: Professional video tape recorders with ¾” or 1” tape
Magnetic tape-type : Other: Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S
Magnetic tape-type : Other : Other
Other : Video duplicating system with master and slave control
Other : DVD player
Other : Other

Magnetic tape-type : Cassette tape-type : Professional video tape recorders with ¾” or 1” tape

Magnetic tape-type : Cassette tape-type : Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S

Magnetic tape-type : Cassette tape-type : Other

Magnetic tape-type : Spool type : Professional video tape recorders with ¾” or 1” tape

Magnetic tape-type : Spool type : Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S

Magnetic tape-type : Spool type : Other

Magnetic tape-type : Other: Professional video tape recorders with ¾” or 1” tape

Magnetic tape-type : Other: Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S

Magnetic tape-type : Other : Other

Other : Video duplicating system with master and slave control

Other : DVD player

Other : Other

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FAQs for Sub Chapter 8521

What products are classified under HSN 8521

It includes Video recording apparatus

How are warranty replacements of Video recording apparatus handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

Any special steps when selling Video recording apparatus through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

How do I bill a kit or combo that includes Video recording apparatus?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

What misclassification mistakes happen with Video recording apparatus?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

Can reverse charge ever apply to transactions involving Video recording apparatus?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Video recording apparatus are forward charge. Check the current notifications for any special cases before deciding.

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.

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