---
title: "8523 HSN Code | HSN Code for Recording discs and tapes in India"
description: "Know more about 8523 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8523 covering Recording discs and tapes."
canonical: "https://busy.in/hsn/sub-chapter-8523/"
---

# HSN Sub-chapter 8523: Recording discs and tapes

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

Part of [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 85231111 | [Other Sound Recording Magnetic Tape (<= 4mm)](https://busy.in/hsn/hsn-85231111/) |
| 85231119 | [Video Cassettes (Magnetic Tape <= 4mm)](https://busy.in/hsn/hsn-85231119/) |
| 85231121 | [Other Video Magnetic Tape (<= 4mm)](https://busy.in/hsn/hsn-85231121/) |
| 85231122 | [Other Magnetic Tape (<= 4mm, Non-Sound)](https://busy.in/hsn/hsn-85231122/) |
| 85231129 | [Audio Cassettes (Magnetic Tape 4mm-6.5mm)](https://busy.in/hsn/hsn-85231129/) |
| 85231211 | [Other Sound Recording Magnetic Tape (4mm-6.5mm)](https://busy.in/hsn/hsn-85231211/) |
| 85231219 | [Video Cassettes (Magnetic Tape 4mm-6.5mm)](https://busy.in/hsn/hsn-85231219/) |
| 85231221 | [Other Video Magnetic Tape (4mm-6.5mm)](https://busy.in/hsn/hsn-85231221/) |
| 85231222 | [Other Magnetic Tape (4mm-6.5mm, Non-Sound)](https://busy.in/hsn/hsn-85231222/) |
| 85231229 | [Audio Cassette Tape (6.5mm-35mm, 16mm Sprocket)](https://busy.in/hsn/hsn-85231229/) |
| 85231311 | [Other Audio Cassette Tape (> 6.5mm)](https://busy.in/hsn/hsn-85231311/) |
| 85231312 | [Other Audio Magnetic Tape (6.5mm-35mm, 16mm Sprocket)](https://busy.in/hsn/hsn-85231312/) |
| 85231313 | [Other Sound Recording Magnetic Tape (> 6.5mm)](https://busy.in/hsn/hsn-85231313/) |
| 85231319 | [Video Cassettes (Video Cassettes and 1)](https://busy.in/hsn/hsn-85231319/) |
| 85231321 | [Video Cassettes (Betacam, Betacam SP/M II, VHS)](https://busy.in/hsn/hsn-85231321/) |
| 85231322 | [Other Video Cassettes (> 6.5mm)](https://busy.in/hsn/hsn-85231322/) |
| 85231323 | [Video Tapes (Video Tapes and 1)](https://busy.in/hsn/hsn-85231323/) |
| 85231324 | [Other Video Tapes (> 6.5mm)](https://busy.in/hsn/hsn-85231324/) |
| 85231325 | [Other Magnetic Tape (> 6.5mm, Non-Sound)](https://busy.in/hsn/hsn-85231325/) |
| 85231329 | [Hard Disc Packs](https://busy.in/hsn/hsn-85231329/) |
| 85232010 | [Floppy Discs/Diskettes](https://busy.in/hsn/hsn-85232010/) |
| 85232020 | [Other Magnetic Discs](https://busy.in/hsn/hsn-85232020/) |
| 85232090 | [Cards with Magnetic Stripe](https://busy.in/hsn/hsn-85232090/) |
| 85232100 | [Magnetic media: Magnetic stripe cards](https://busy.in/hsn/hsn-85232100/) |
| 85232910 | [Magnetic Media\| Other\| Audio Cassettes](https://busy.in/hsn/hsn-85232910/) |
| 85232920 | [Magnetic Media\| Other\| Video Cassettes](https://busy.in/hsn/hsn-85232920/) |
| 85232930 | [Other Television Cameras](https://busy.in/hsn/hsn-85232930/) |
| 85232940 | [Magnetic media: Other: ¾” and 1” video cassettes](https://busy.in/hsn/hsn-85232940/) |
| 85232950 | [Infrared Television Cameras](https://busy.in/hsn/hsn-85232950/) |
| 85232960 | [Other ¾” & 1″ Video Cassettes/Tapes](https://busy.in/hsn/hsn-85232960/) |
| 85232970 | [Magnetic discs](https://busy.in/hsn/hsn-85232970/) |
| 85232980 | [Magnetic media: Other: Cartridge tape](https://busy.in/hsn/hsn-85232980/) |
| 85232990 | [Magnetic Media\| Other\| Other](https://busy.in/hsn/hsn-85232990/) |
| 85233000 | [Matrices for Records/Prepared Record Blanks](https://busy.in/hsn/hsn-85233000/) |
| 85234110 | [Optical media: Unrecorded compact discs](https://busy.in/hsn/hsn-85234110/) |
| 85234120 | [Video Monitors & Video Projectors](https://busy.in/hsn/hsn-85234120/) |
| 85234130 | [Matrices for Record Production; Prepared Record Blanks](https://busy.in/hsn/hsn-85234130/) |
| 85234140 | [Optical media: Cartridge tape](https://busy.in/hsn/hsn-85234140/) |
| 85234150 | [Optical Media Unrecorded: 1/2" Videocassette for Digital VCR](https://busy.in/hsn/hsn-85234150/) |
| 85234160 | [Optical media: Unrecorded: DVD](https://busy.in/hsn/hsn-85234160/) |
| 85234190 | [Optical media: Unrecorded: Other](https://busy.in/hsn/hsn-85234190/) |
| 85234910 | [Optical media: Other : Compact disc (Audio)](https://busy.in/hsn/hsn-85234910/) |
| 85234920 | [Optical media: Other : Compact disc (video)](https://busy.in/hsn/hsn-85234920/) |
| 85234930 | [Stamper for CDs: Optical media](https://busy.in/hsn/hsn-85234930/) |
| 85234940 | [Optical media: Other : DVD](https://busy.in/hsn/hsn-85234940/) |
| 85234950 | [Other Record Production Matrices/Blanks](https://busy.in/hsn/hsn-85234950/) |
| 85234960 | [Optical media: Other : Cartridge tape](https://busy.in/hsn/hsn-85234960/) |
| 85234970 | [1/2" Optical Videocassettes for Digital VCRs](https://busy.in/hsn/hsn-85234970/) |
| 85234990 | [Optical Media\| Other \| Other](https://busy.in/hsn/hsn-85234990/) |
| 85235100 | [Solid-state non-volatile storage devices](https://busy.in/hsn/hsn-85235100/) |
| 85235210 | [Optical Media\| Smart Cards \| Sim Cards](https://busy.in/hsn/hsn-85235210/) |
| 85235220 | [Optical Media\| Memory Cards](https://busy.in/hsn/hsn-85235220/) |
| 85235290 | [Optical Media\| Smart Cards \| Other](https://busy.in/hsn/hsn-85235290/) |
| 85235910 | [Optical media: Other : Proximity cards and tags](https://busy.in/hsn/hsn-85235910/) |
| 85235990 | [Optical media: Other : Other](https://busy.in/hsn/hsn-85235990/) |
| 85238010 | [Optical media: Other : Other : Gramophone records](https://busy.in/hsn/hsn-85238010/) |
| 85238020 | [IT software: Optical media](https://busy.in/hsn/hsn-85238020/) |
| 85238030 | [Optical media: Other: Other: Audio-visual news or audio visual views](https://busy.in/hsn/hsn-85238030/) |
| 85238040 | [Optical media: Children’s video films](https://busy.in/hsn/hsn-85238040/) |
| 85238050 | [Video tapes: Educational](https://busy.in/hsn/hsn-85238050/) |
| 85238060 | [2D/3D computer graphics](https://busy.in/hsn/hsn-85238060/) |
| 85238090 | [Optical Media\| Other \| Other](https://busy.in/hsn/hsn-85238090/) |
| 85239010 | [Cartridge Tape](https://busy.in/hsn/hsn-85239010/) |
| 85239020 | [Digital VCR Compatible Video Cassettes](https://busy.in/hsn/hsn-85239020/) |
| 85239030 | [Unrecorded Audio Compact Discs](https://busy.in/hsn/hsn-85239030/) |
| 85239040 | [Compact Disc Recordable](https://busy.in/hsn/hsn-85239040/) |
| 85239050 | [Blank Master Disc (CD Stamper Substrate)](https://busy.in/hsn/hsn-85239050/) |
| 85239060 | [Other Unrecorded Media](https://busy.in/hsn/hsn-85239060/) |
| 85239090 | [Learning Aid Gramophone Records](https://busy.in/hsn/hsn-85239090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 8523 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹1,746 Cr (+17.62% YoY) — 0.0471% of India's total exports
- Imports: ₹10,665 Cr (+20.42% YoY) — 0.1749% of India's total imports
- Trade balance: −₹8,919 Cr (Deficit); surplus rank #1147 of 1233 sub-chapters
- Share of Chapter 85: 0.47% of its exports; import side 1.42%
- Rank within Chapter 85: #18 of 48 by export value; import-side #15

### Key metrics

- Export CAGR: -2.17% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #290 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +111.84% in FY 2021-22
- Contribution to Ch. 85: 0.47% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8523

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 85 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 85 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,991.55 | 0.0868% | — | 2.23% | 9,549.69 | 0.2659% | — | 2.62% | −7,558.14 | #189 |
| FY 2019-20 | 1,497.10 | 0.0678% | −24.83% | 1.39% | 9,238.92 | 0.2754% | −3.25% | 2.65% | −7,741.82 | #220 |
| FY 2020-21 | 1,589.14 | 0.0739% | +6.15% | 1.51% | 5,260.59 | 0.1805% | −43.06% | 1.52% | −3,671.45 | #220 |
| FY 2021-22 | 3,366.49 | 0.1073% | +111.84% | 2.24% | 9,207.89 | 0.2015% | +75.04% | 1.97% | −5,841.40 | #161 |
| FY 2022-23 | 4,792.28 | 0.1324% | +42.35% | 2.08% | 11,426.15 | 0.1987% | +24.09% | 2.10% | −6,633.87 | #132 |
| FY 2023-24 | 1,484.20 | 0.0410% | −69.03% | 0.52% | 8,856.09 | 0.1577% | −22.49% | 1.35% | −7,371.89 | #310 |
| FY 2024-25 | 1,745.77 | 0.0471% | +17.62% | 0.47% | 10,664.63 | 0.1749% | +20.42% | 1.42% | −8,918.86 | #290 |

- CAGR (7-year): exports -2.17%/yr, imports 1.86%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8523 export-import analysis

### Export decline: -2.17% CAGR over 7 years

India's exports under HSN Sub-Chapter 8523 have declined at a compound annual rate of -2.17% over 7 fiscal years, falling from ₹1,991.55 Crore in FY 2018-19 to ₹1,745.77 Crore in FY 2024-25.

### HSN Sub-Chapter 8523 ranked #290 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8523 ranks #290 out of 1233 sub-chapters by total export value. Within Chapter 85, it ranks #18 of 48. By trade surplus, it ranks #1147 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8523 exports

The strongest single-year export movement for HSN Sub-Chapter 8523 was recorded in FY 2021-22, when exports surged by 111.84% over the prior year.

### India records a trade deficit of ₹8,918.86 Crore in HSN Sub-Chapter 8523 goods

In FY 2024-25, India's imports of ₹10,664.63 Cr exceeded exports of ₹1,745.77 Cr, resulting in a trade deficit of ₹8,918.86 Crore — ranking #1147 of 1233 by surplus magnitude.

### Import growth of 1.86% CAGR signals stable import dependency for Recording discs and tapes

India's imports under HSN Sub-Chapter 8523 have grown at 1.86% CAGR, reaching ₹10,664.63 Crore in FY 2024-25.

### HSN Sub-Chapter 8523 contributes 0.47% of Chapter 85 exports — ranked #18

Among the 48 sub-chapters under Chapter 85, HSN Sub-Chapter 8523 ranks #18 by export value — accounting for 0.47% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.42% share (rank #15).

## Related Sub-Chapters in Chapter 85

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8517: Telephone & Communication Apparatus](https://busy.in/hsn/sub-chapter-8517/) | ₹2,19,707 Cr |
| #2 | [HSN Sub-Chapter 8504: Clad metals](https://busy.in/hsn/sub-chapter-8504/) | ₹26,635 Cr |
| #3 | [HSN Sub-Chapter 8544: Insulated electric wire](https://busy.in/hsn/sub-chapter-8544/) | ₹19,814 Cr |
| #4 | [HSN Sub-Chapter 8503: Machinery parts for headings 8501-8502](https://busy.in/hsn/sub-chapter-8503/) | ₹11,520 Cr |
| #5 | [HSN Sub-Chapter 8536: Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/) | ₹11,406 Cr |
| #6 | [HSN Sub-Chapter 8538: Parts For Apparatus Of Headings](https://busy.in/hsn/sub-chapter-8538/) | ₹11,292 Cr |
| #7 | [HSN Sub-Chapter 8541: Diodes, Transistors, Led Devices](https://busy.in/hsn/sub-chapter-8541/) | ₹11,002 Cr |
| #8 | [HSN Sub-Chapter 8537: Electric control panels & consoles](https://busy.in/hsn/sub-chapter-8537/) | ₹7,817 Cr |
| #9 | [HSN Sub-Chapter 8501: Electric motors](https://busy.in/hsn/sub-chapter-8501/) | ₹7,369 Cr |
| #10 | [HSN Sub-Chapter 8507: Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/) | ₹6,959 Cr |
| #18 | HSN Sub-Chapter 8523: Recording discs and tapes (this hsn sub-chapter) | ₹1,746 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8501 | [Electric motors](https://busy.in/hsn/sub-chapter-8501/) |
| 8502 | [Electric Generating, Rotary Converters](https://busy.in/hsn/sub-chapter-8502/) |
| 8503 | [Machinery parts for headings 8501-8502](https://busy.in/hsn/sub-chapter-8503/) |
| 8504 | [Clad metals](https://busy.in/hsn/sub-chapter-8504/) |
| 8505 | [Electro, Permanent Magnets, Clutches](https://busy.in/hsn/sub-chapter-8505/) |
| 8506 | [Primary cells & primary batteries](https://busy.in/hsn/sub-chapter-8506/) |
| 8507 | [Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/) |
| 8508 | [Vacuum Cleaners](https://busy.in/hsn/sub-chapter-8508/) |
| 8509 | [Electro-mechanical Appliances](https://busy.in/hsn/sub-chapter-8509/) |
| 8510 | [Electric Shavers & Clippers](https://busy.in/hsn/sub-chapter-8510/) |
| 8511 | [Ignition Equipment](https://busy.in/hsn/sub-chapter-8511/) |
| 8512 | [Lighting & Signaling Equipment](https://busy.in/hsn/sub-chapter-8512/) |
| 8513 | [Portable Electric Lamps](https://busy.in/hsn/sub-chapter-8513/) |
| 8514 | [Industrial electric furnaces & ovens](https://busy.in/hsn/sub-chapter-8514/) |
| 8515 | [Electric soldering & welding machines](https://busy.in/hsn/sub-chapter-8515/) |
| 8516 | [Electric heaters](https://busy.in/hsn/sub-chapter-8516/) |
| 8517 | [Telephone & Communication Apparatus](https://busy.in/hsn/sub-chapter-8517/) |
| 8518 | [Microphones and amplifiers](https://busy.in/hsn/sub-chapter-8518/) |
| 8519 | [Sound Recording Apparatus](https://busy.in/hsn/sub-chapter-8519/) |
| 8521 | [Video recording apparatus](https://busy.in/hsn/sub-chapter-8521/) |
| 8522 | [Parts for electrical apparatus](https://busy.in/hsn/sub-chapter-8522/) |
| 8524 | [Recorded Media](https://busy.in/hsn/sub-chapter-8524/) |
| 8525 | [Transmission apparatus](https://busy.in/hsn/sub-chapter-8525/) |
| 8526 | [Radar apparatus](https://busy.in/hsn/sub-chapter-8526/) |
| 8527 | [Radio-broadcasting reception apparatus](https://busy.in/hsn/sub-chapter-8527/) |
| 8528 | [Monitors and projectors](https://busy.in/hsn/sub-chapter-8528/) |
| 8529 | [Parts for electrical apparatus](https://busy.in/hsn/sub-chapter-8529/) |
| 8530 | [Electrical signaling/traffic control](https://busy.in/hsn/sub-chapter-8530/) |
| 8531 | [Electric Signaling Apparatus](https://busy.in/hsn/sub-chapter-8531/) |
| 8532 | [Electrical Capacitors](https://busy.in/hsn/sub-chapter-8532/) |
| 8533 | [Electrical Resistors](https://busy.in/hsn/sub-chapter-8533/) |
| 8534 | [Printed circuits](https://busy.in/hsn/sub-chapter-8534/) |
| 8535 | [Electrical circuits protection](https://busy.in/hsn/sub-chapter-8535/) |
| 8536 | [Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/) |
| 8537 | [Electric control panels & consoles](https://busy.in/hsn/sub-chapter-8537/) |
| 8538 | [Parts For Apparatus Of Headings](https://busy.in/hsn/sub-chapter-8538/) |
| 8539 | [Electric lamps & units](https://busy.in/hsn/sub-chapter-8539/) |
| 8540 | [Thermionic, cold cathode tubes](https://busy.in/hsn/sub-chapter-8540/) |
| 8541 | [Diodes, Transistors, Led Devices](https://busy.in/hsn/sub-chapter-8541/) |
| 8542 | [Electronic integrated circuits](https://busy.in/hsn/sub-chapter-8542/) |
| 8543 | [Electrical machines](https://busy.in/hsn/sub-chapter-8543/) |
| 8544 | [Insulated electric wire](https://busy.in/hsn/sub-chapter-8544/) |
| 8545 | [Carbon articles for electrical use](https://busy.in/hsn/sub-chapter-8545/) |
| 8546 | [Electrical insulators](https://busy.in/hsn/sub-chapter-8546/) |
| 8547 | [Insulating fittings](https://busy.in/hsn/sub-chapter-8547/) |
| 8548 | [Electrical parts of machinery](https://busy.in/hsn/sub-chapter-8548/) |
| 8549 | [Electrical waste & scrap](https://busy.in/hsn/sub-chapter-8549/) |