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 purposes. 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

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 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8523

Following tariff HSN codes fall under Recording discs and tapes.

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

India’s Trade Performance — HSN Sub-Chapter 8523 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1,746 Cr

+17.62% vs FY 2023-24

0.0471% of India’s total exports

India’s Imports

FY 2024-25

₹10,665 Cr

+20.42% vs FY 2023-24

0.1749% of India’s total imports

Trade Balance

FY 2024-25

−₹8,919 Cr

Trade Deficit

Surplus rank #1147 of 1233 subchapters

% of Chapter 85

FY 2024-25

0.47%

Share of Chapter 85’s total exports in FY 2024-25

Import side: 1.42% of Chapter 85’s imports

Rank Within Chapter 85

FY 2024-25

#18 of 48

Position by export value among subchapters in Chapter 85

Import-side rank: #15 of 48

At a glance

−2.17%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#290

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+111.84%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.47%

Contribution to Ch. 85

Share of Chapter 85 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #189

Balance

−7,558.14

Exports

1,991.55 ₹ Cr

0.0868% share

— YoY

2.23% of Ch. 85

Imports

9,549.69 ₹ Cr

0.2659% share

— YoY

2.62% of Ch. 85

FY 2019-20 Exp. Rank #220

Balance

−7,741.82

Exports

1,497.10 ₹ Cr

0.0678% share

−24.83% YoY

1.39% of Ch. 85

Imports

9,238.92 ₹ Cr

0.2754% share

−3.25% YoY

2.65% of Ch. 85

FY 2020-21 Exp. Rank #220

Balance

−3,671.45

Exports

1,589.14 ₹ Cr

0.0739% share

+6.15% YoY

1.51% of Ch. 85

Imports

5,260.59 ₹ Cr

0.1805% share

−43.06% YoY

1.52% of Ch. 85

FY 2021-22 Exp. Rank #161

Balance

−5,841.40

Exports

3,366.49 ₹ Cr

0.1073% share

+111.84% YoY

2.24% of Ch. 85

Imports

9,207.89 ₹ Cr

0.2015% share

+75.04% YoY

1.97% of Ch. 85

FY 2022-23 Exp. Rank #132

Balance

−6,633.87

Exports

4,792.28 ₹ Cr

0.1324% share

+42.35% YoY

2.08% of Ch. 85

Imports

11,426.15 ₹ Cr

0.1987% share

+24.09% YoY

2.10% of Ch. 85

FY 2023-24 Exp. Rank #310

Balance

−7,371.89

Exports

1,484.20 ₹ Cr

0.0410% share

−69.03% YoY

0.52% of Ch. 85

Imports

8,856.09 ₹ Cr

0.1577% share

−22.49% YoY

1.35% of Ch. 85

FY 2024-25 Exp. Rank #290

Balance

−8,918.86

Exports

1,745.77 ₹ Cr

0.0471% share

+17.62% YoY

0.47% of Ch. 85

Imports

10,664.63 ₹ Cr

0.1749% share

+20.42% YoY

1.42% of Ch. 85

CAGR · 7-Year

Exports

−2.17% /yr

Imports

1.86% /yr

Consistently Deficit
Chapter 85 total

reference, FY 2024-25

Export

₹3,73,532.09 Cr

Import

₹7,49,913.76 Cr

Trade Balance

−3,76,381.67

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8523 ranks #290 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8523 and GST compliance.

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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