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8523 HSN Code: 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.

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New GST Rate for HSN Code 8523

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

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

Tariff HSN Codes under HSN Sub Chapter 8523

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

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Case Laws Related to Sub Chapter 8523

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)

FAQs for Sub Chapter 8523

What products are classified under HSN 8523

It includes Recording discs and tapes

Can I claim ITC on inputs and services used for 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.

If I repair and return Recording discs and tapes, how should I charge GST?

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.

Any import/export nuance for Recording discs and tapes?

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.

How do I bill a kit or combo that includes Recording discs and tapes?

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 are the e‑way bill and e‑invoice points while moving Recording discs and tapes?

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.

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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