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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
Chapter No
85
HSN Code
8523
HSN 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 HSN Sub Chapter 8523:

Tariff HSN
Description
Tariff HSN
85231111
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
Tariff HSN
85231119
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 : other
Tariff HSN
85231121
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 phenomena other than sound: video cassettes
Tariff HSN
85231122
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 phenomena other than sound: other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls
Tariff HSN
85231129
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 phenomena other than sound: other
Tariff HSN
85231211
Description
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
Tariff HSN
85231219
Description
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
Tariff HSN
85231221
Description
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
Tariff HSN
85231222
Description
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
Tariff HSN
85231229
Description
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
Tariff HSN
85231311
Description
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
Tariff HSN
85231312
Description
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
Tariff HSN
85231313
Description
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
Tariff HSN
85231319
Description
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
Tariff HSN
85231321
Description
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
Tariff HSN
85231322
Description
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
Tariff HSN
85231323
Description
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
Tariff HSN
85231324
Description
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
Tariff HSN
85231325
Description
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
Tariff HSN
85231329
Description
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
Tariff HSN
85232010
Description
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: hard disc pack
Tariff HSN
85232020
Description
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: floppy disc or diskettes
Tariff HSN
85232090
Description
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: other
Tariff HSN
85232100
Description
Magnetic media: Cards incorporating a magnetic stripe
Tariff HSN
85232910
Description
Magnetic media: Other: Audio cassettes
Tariff HSN
85232920
Description
Magnetic media: Other: Video cassettes
Tariff HSN
85232930
Description
Magnetic media: Other: Video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls
Tariff HSN
85232940
Description
Magnetic media: Other: ¾” and 1” video cassettes
Tariff HSN
85232950
Description
Magnetic media: Other: ½” video cassettes suitable to work with betacam, betacam SP/M II and VHS type VCR
Tariff HSN
85232960
Description
Magnetic media: Other: Other video cassettes and tapes ¾” and 1” video cassettes
Tariff HSN
85232970
Description
Magnetic media: Other: All kinds of Magnetic discs
Tariff HSN
85232980
Description
Magnetic media: Other: Cartridge tape
Tariff HSN
85232990
Description
Magnetic media: Other: Other
Tariff HSN
85233000
Description
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 cards incorporating a magnetic stripe
Tariff HSN
85234110
Description
Optical media: Unrecorded: Compact disc (Audio/video)
Tariff HSN
85234120
Description
Optical media: Unrecorded: Blank master discs (that is, substrate) for producing stamper for compact disc
Tariff HSN
85234130
Description
Optical media: Unrecorded: Matrices for production of records; prepared record blank
Tariff HSN
85234140
Description
Optical media: Unrecorded: Cartridge tape
Tariff HSN
85234150
Description
Optical media: Unrecorded: 1/2" Videocassette suitable to work with digital VCR
Tariff HSN
85234160
Description
Optical media: Unrecorded: DVD
Tariff HSN
85234190
Description
Optical media: Unrecorded: Other
Tariff HSN
85234910
Description
Optical media: Other : Compact disc (Audio)
Tariff HSN
85234920
Description
Optical media: Other : Compact disc (video)
Tariff HSN
85234930
Description
Optical media: Other : Stamper for CD audio, CD video and CD-ROM
Tariff HSN
85234940
Description
Optical media: Other : DVD
Tariff HSN
85234950
Description
Optical media: Other : Matrices for production of records; prepared record blank
Tariff HSN
85234960
Description
Optical media: Other : Cartridge tape
Tariff HSN
85234970
Description
Optical media: Other : 1/2" Videocassette suitable to work with digital VCR
Tariff HSN
85234990
Description
Optical media: Other : Other
Tariff HSN
85235100
Description
Optical media: Solid-state non-volatile storage devices
Tariff HSN
85235210
Description
Optical media: Smart cards : SIM cards
Tariff HSN
85235220
Description
Optical media: Smart cards : Memory Cards
Tariff HSN
85235290
Description
Optical media: Smart cards : Other
Tariff HSN
85235910
Description
Optical media: Other : Proximity cards and tags
Tariff HSN
85235990
Description
Optical media: Other : Other
Tariff HSN
85238010
Description
Optical media: Other : Other : Gramophone records
Tariff HSN
85238020
Description
Optical media: Other : Other : Information technology software
Tariff HSN
85238030
Description
Optical media: Other : Other : Audio-visual news or audio visual views
Tariff HSN
85238040
Description
Optical media: Other : Other : Children’s video films
Tariff HSN
85238050
Description
Optical media: Other : Other : Video tapes of educational nature
Tariff HSN
85238060
Description
Optical media: Other : Other : 2-D/ 3D computer graphics
Tariff HSN
85238090
Description
Optical media: Other : Other : Other
Tariff HSN
85239010
Description
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
Tariff HSN
85239020
Description
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: cartridge tape
Tariff HSN
85239030
Description
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
Tariff HSN
85239040
Description
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: unrecorded compact disc (audio)
Tariff HSN
85239050
Description
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: compact disc recordable
Tariff HSN
85239060
Description
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
Tariff HSN
85239090
Description
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: other

Case Laws Related to Sub Chapter 8523

Order Number
Description
Order Number
KAR ADRG 25/2020
Description
M/S. Solize India Technologies Private Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
TN/52/ARA/2019
Description
M/S. Kalyan Jewellers India Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
UP ADRG 65/2020
Description
Apex Powers (Anupam Varshney) (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
KAR ADRG 11/2022
Description
Keysight Technologies India Pvt. Ltd (AAR (Authority For Advance Ruling), Karnataka)
Order Number
KAR ADRG 15/2021
Description
Spss South Asia Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Description
Kalyan Jewellers India Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Description
I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
TN/13/AAR/2020
Description
Venbakkam Commandur Janardhanan, (Proprietor M/S. Law Weekly Journal) (AAR (Authority For Advance Ruling), Tamil Nadu)

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The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.