What products are classified under HSN 8523
It includes Recording discs and tapes
HSN Sub Chapter 8523 represents Recording discs and tapes under GST classification. This code helps businesses identify Recording discs and tapes correctly for billing, taxation, and trade. With HSN Sub Chapter 8523, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Recording discs and tapes.
GST Rate for Recording discs and tapes under HSN Code 8523. 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 | 8523 | Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37 | 18% | 18% |
Chapter: 85
Description: Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37
Following Tariff HSN code falls under Recording discs and tapes:
| Tariff HSN | Description |
|---|---|
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording sound : audio cassettes | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording sound : other | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording phenomena other than sound: video cassettes | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording phenomena other than sound: other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording phenomena other than sound: other | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording sound: audio cassettes | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording sound: other | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording phenomena other than sound : video cassettes | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording phenomena other than sound : other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording phenomena other than sound : other | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound : audio cassette tape of width exceeding 6.5 mm but not exceeding 35 mm, and 16 mm sprocket tapes | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound : other audio cassette tape | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound : other audio magnetic tape of width exceeding6.5 mm but not exceeding 35 mm, and 16 mm sprocket tapes | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound : other | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : and 1 video cassettes | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound :# video cassette suitable to work with betacam, betacam sp/m ii and vhs type vcr | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : other video cassettes | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : and 1 video tapes | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : other video tapes | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : other | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: hard disc pack | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: floppy disc or diskettes | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: other | |
| Magnetic media: Cards incorporating a magnetic stripe | |
| Magnetic media: Other: Audio cassettes | |
| Magnetic media: Other: Video cassettes | |
| Magnetic media: Other: Video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls | |
| Magnetic media: Other: ¾” and 1” video cassettes | |
| Magnetic media: Other: ½” video cassettes suitable to work with betacam, betacam SP/M II and VHS type VCR | |
| Magnetic media: Other: Other video cassettes and tapes ¾” and 1” video cassettes | |
| Magnetic media: Other: All kinds of Magnetic discs | |
| Magnetic media: Other: Cartridge tape | |
| Magnetic media: Other: Other | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 cards incorporating a magnetic stripe | |
| Optical media: Unrecorded: Compact disc (Audio/video) | |
| Optical media: Unrecorded: Blank master discs (that is, substrate) for producing stamper for compact disc | |
| Optical media: Unrecorded: Matrices for production of records; prepared record blank | |
| Optical media: Unrecorded: Cartridge tape | |
| Optical media: Unrecorded: 1/2" Videocassette suitable to work with digital VCR | |
| Optical media: Unrecorded: DVD | |
| Optical media: Unrecorded: Other | |
| Optical media: Other : Compact disc (Audio) | |
| Optical media: Other : Compact disc (video) | |
| Optical media: Other : Stamper for CD audio, CD video and CD-ROM | |
| Optical media: Other : DVD | |
| Optical media: Other : Matrices for production of records; prepared record blank | |
| Optical media: Other : Cartridge tape | |
| Optical media: Other : 1/2" Videocassette suitable to work with digital VCR | |
| Optical media: Other : Other | |
| Optical media: Solid-state non-volatile storage devices | |
| Optical media: Smart cards : SIM cards | |
| Optical media: Smart cards : Memory Cards | |
| Optical media: Smart cards : Other | |
| Optical media: Other : Proximity cards and tags | |
| Optical media: Other : Other | |
| Optical media: Other : Other : Gramophone records | |
| Optical media: Other : Other : Information technology software | |
| Optical media: Other : Other : Audio-visual news or audio visual views | |
| Optical media: Other : Other : Children’s video films | |
| Optical media: Other : Other : Video tapes of educational nature | |
| Optical media: Other : Other : 2-D/ 3D computer graphics | |
| Optical media: Other : Other : Other | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: matrices for the production of records; prepared record blanks | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: cartridge tape | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: video cassette suitable to work with digital type vcr | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: unrecorded compact disc (audio) | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: compact disc recordable | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: blank master disc (i.e. substrate) for producing stamper for compact disc | |
| Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: other |
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording sound : audio cassettes
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording sound : other
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording phenomena other than sound: video cassettes
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording phenomena other than sound: other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width not exceeding 4 mm : - for recording phenomena other than sound: other
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording sound: audio cassettes
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording sound: other
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording phenomena other than sound : video cassettes
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording phenomena other than sound : other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - for recording phenomena other than sound : other
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound : audio cassette tape of width exceeding 6.5 mm but not exceeding 35 mm, and 16 mm sprocket tapes
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound : other audio cassette tape
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound : other audio magnetic tape of width exceeding6.5 mm but not exceeding 35 mm, and 16 mm sprocket tapes
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording sound : other
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : and 1 video cassettes
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound :# video cassette suitable to work with betacam, betacam sp/m ii and vhs type vcr
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : other video cassettes
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : and 1 video tapes
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : other video tapes
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic tapes: - of a width exceeding 6.5 mm: - for recording phenomena other than sound : other
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: hard disc pack
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: floppy disc or diskettes
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: other
Magnetic media: Cards incorporating a magnetic stripe
Magnetic media: Other: Audio cassettes
Magnetic media: Other: Video cassettes
Magnetic media: Other: Video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls
Magnetic media: Other: ¾” and 1” video cassettes
Magnetic media: Other: ½” video cassettes suitable to work with betacam, betacam SP/M II and VHS type VCR
Magnetic media: Other: Other video cassettes and tapes ¾” and 1” video cassettes
Magnetic media: Other: All kinds of Magnetic discs
Magnetic media: Other: Cartridge tape
Magnetic media: Other: Other
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 cards incorporating a magnetic stripe
Optical media: Unrecorded: Compact disc (Audio/video)
Optical media: Unrecorded: Blank master discs (that is, substrate) for producing stamper for compact disc
Optical media: Unrecorded: Matrices for production of records; prepared record blank
Optical media: Unrecorded: Cartridge tape
Optical media: Unrecorded: 1/2" Videocassette suitable to work with digital VCR
Optical media: Unrecorded: DVD
Optical media: Unrecorded: Other
Optical media: Other : Compact disc (Audio)
Optical media: Other : Compact disc (video)
Optical media: Other : Stamper for CD audio, CD video and CD-ROM
Optical media: Other : DVD
Optical media: Other : Matrices for production of records; prepared record blank
Optical media: Other : Cartridge tape
Optical media: Other : 1/2" Videocassette suitable to work with digital VCR
Optical media: Other : Other
Optical media: Solid-state non-volatile storage devices
Optical media: Smart cards : SIM cards
Optical media: Smart cards : Memory Cards
Optical media: Smart cards : Other
Optical media: Other : Proximity cards and tags
Optical media: Other : Other
Optical media: Other : Other : Gramophone records
Optical media: Other : Other : Information technology software
Optical media: Other : Other : Audio-visual news or audio visual views
Optical media: Other : Other : Children’s video films
Optical media: Other : Other : Video tapes of educational nature
Optical media: Other : Other : 2-D/ 3D computer graphics
Optical media: Other : Other : Other
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: matrices for the production of records; prepared record blanks
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: cartridge tape
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: video cassette suitable to work with digital type vcr
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: unrecorded compact disc (audio)
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: compact disc recordable
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: blank master disc (i.e. substrate) for producing stamper for compact disc
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: other
| Order Number | Description |
|---|---|
| M/S. Solize India Technologies Private Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S. Kalyan Jewellers India Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Apex Powers (Anupam Varshney) (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Keysight Technologies India Pvt. Ltd (AAR (Authority For Advance Ruling), Karnataka) | |
| Spss South Asia Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| Kalyan Jewellers India Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Venbakkam Commandur Janardhanan, (Proprietor M/S. Law Weekly Journal) (AAR (Authority For Advance Ruling), Tamil Nadu) |
M/S. Solize India Technologies Private Limited (AAR (Authority For Advance Ruling), Karnataka)
M/S. Kalyan Jewellers India Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Apex Powers (Anupam Varshney) (AAR (Authority For Advance Ruling), Uttar Pradesh)
Keysight Technologies India Pvt. Ltd (AAR (Authority For Advance Ruling), Karnataka)
Spss South Asia Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Kalyan Jewellers India Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Venbakkam Commandur Janardhanan, (Proprietor M/S. Law Weekly Journal) (AAR (Authority For Advance Ruling), Tamil Nadu)
It includes Recording discs and tapes
If your outward supply of Recording discs and tapes is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
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.
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
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.