---
title: "8524 HSN Code | HSN Code for Recorded Media in India"
description: "Know more about 8524 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8524 covering Recorded Media."
canonical: "https://busy.in/hsn/sub-chapter-8524/"
---

# HSN Sub-chapter 8524: Recorded Media

Flat panel display modules, whether or not incorporating touch-sensitive screens

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 |
| --- | --- |
| 85241010 | [Other Gramophone Records](https://busy.in/hsn/hsn-85241010/) |
| 85241090 | [For the goods of sub-heading 8471 30 or 8471 40](https://busy.in/hsn/hsn-85241090/) |
| 85241100 | [Liquid crystal display modules](https://busy.in/hsn/hsn-85241100/) |
| 85241110 | [For the goods of sub-heading 8517 13 or 8517 13](https://busy.in/hsn/hsn-85241110/) |
| 85241120 | [For the goods of sub-heading 8528 72 or 8528 72](https://busy.in/hsn/hsn-85241120/) |
| 85241130 | [LCD panel, w/o drivers for TVs](https://busy.in/hsn/hsn-85241130/) |
| 85241190 | [For the goods of sub-heading 8471 30 or 8471 40](https://busy.in/hsn/hsn-85241190/) |
| 85241200 | [OLEDs without Drivers or Control Circuits](https://busy.in/hsn/hsn-85241200/) |
| 85241210 | [For the goods of sub-heading 8517 13 or 8517 13](https://busy.in/hsn/hsn-85241210/) |
| 85241220 | [For the goods of sub-heading 8528 72 or 8528 72](https://busy.in/hsn/hsn-85241220/) |
| 85241230 | [OLED panel w/o drivers, TVs](https://busy.in/hsn/hsn-85241230/) |
| 85241290 | [For the goods of sub-heading 8471 30 or 8471 40](https://busy.in/hsn/hsn-85241290/) |
| 85241900 | [Without Drivers\| Control Circuits](https://busy.in/hsn/hsn-85241900/) |
| 85241910 | [For the goods of sub-heading 8517 13 or 8517 13](https://busy.in/hsn/hsn-85241910/) |
| 85241920 | [For the goods of sub-heading 8528 72 or 8528 72](https://busy.in/hsn/hsn-85241920/) |
| 85241930 | [Other panel w/o drivers, TVs](https://busy.in/hsn/hsn-85241930/) |
| 85241990 | [IT Software on Laser Discs](https://busy.in/hsn/hsn-85241990/) |
| 85243111 | [Other Software on Laser Discs](https://busy.in/hsn/hsn-85243111/) |
| 85243119 | [Other Laser Disc Media (Non-Sound/Image)](https://busy.in/hsn/hsn-85243119/) |
| 85243190 | [Pre-Recorded Audio Compact Discs/Mini Discs](https://busy.in/hsn/hsn-85243190/) |
| 85243210 | [Other Sound-Only Laser Discs](https://busy.in/hsn/hsn-85243210/) |
| 85243290 | [Educational Video Compact Discs](https://busy.in/hsn/hsn-85243290/) |
| 85243910 | [Other Video Compact Discs](https://busy.in/hsn/hsn-85243910/) |
| 85243920 | [Digital Video Discs (DVDs)](https://busy.in/hsn/hsn-85243920/) |
| 85243930 | [Other Laser Discs](https://busy.in/hsn/hsn-85243930/) |
| 85243990 | [IT Software on Magnetic Tape (Non-Sound/Image)](https://busy.in/hsn/hsn-85243990/) |
| 85244011 | [Other Software on Magnetic Tape (Non-Sound/Image)](https://busy.in/hsn/hsn-85244011/) |
| 85244019 | [Other Magnetic Tapes (Non-Sound/Image)](https://busy.in/hsn/hsn-85244019/) |
| 85244090 | [Audio Cassettes (Learning Aids, Tape <= 4mm)](https://busy.in/hsn/hsn-85244090/) |
| 85245111 | [Educational Video Tapes (Learning Aids, Tape <= 4mm)](https://busy.in/hsn/hsn-85245111/) |
| 85245112 | [Other Learning Aids (Magnetic Tape <= 4mm)](https://busy.in/hsn/hsn-85245112/) |
| 85245119 | [Audio-Visual News/Views Material (Magnetic Tape <= 4mm)](https://busy.in/hsn/hsn-85245119/) |
| 85245120 | [Children' Video Films (Magnetic Tape <= 4mm)](https://busy.in/hsn/hsn-85245120/) |
| 85245130 | [Other Video Films (Magnetic Tape <= 4mm)](https://busy.in/hsn/hsn-85245130/) |
| 85245140 | [Other Magnetic Tapes (<= 4mm)](https://busy.in/hsn/hsn-85245140/) |
| 85245190 | [Audio Cassettes (Learning Aids, Tape 4mm-6.5mm)](https://busy.in/hsn/hsn-85245190/) |
| 85245211 | [Educational Video Tapes (Learning Aids, Tape 4mm-6.5mm)](https://busy.in/hsn/hsn-85245211/) |
| 85245212 | [Other Learning Aids (Magnetic Tape 4mm-6.5mm)](https://busy.in/hsn/hsn-85245212/) |
| 85245219 | [Audio-Visual News/Views Material (Magnetic Tape 4mm-6.5mm)](https://busy.in/hsn/hsn-85245219/) |
| 85245220 | [Children' Video Films (Magnetic Tape 4mm-6.5mm)](https://busy.in/hsn/hsn-85245220/) |
| 85245230 | [Other Video Films (Magnetic Tape 4mm-6.5mm)](https://busy.in/hsn/hsn-85245230/) |
| 85245240 | [Other Magnetic Tapes (4mm-6.5mm)](https://busy.in/hsn/hsn-85245240/) |
| 85245290 | [Audio Cassettes (Learning Aids, Tape > 6.5mm)](https://busy.in/hsn/hsn-85245290/) |
| 85245311 | [Educational Video Tapes (Learning Aids, Tape > 6.5mm)](https://busy.in/hsn/hsn-85245311/) |
| 85245312 | [Other Learning Aids (Magnetic Tape > 6.5mm)](https://busy.in/hsn/hsn-85245312/) |
| 85245319 | [Audio-Visual News/Views Material (Magnetic Tape > 6.5mm)](https://busy.in/hsn/hsn-85245319/) |
| 85245320 | [Children' Video Films (Magnetic Tape > 6.5mm)](https://busy.in/hsn/hsn-85245320/) |
| 85245330 | [Other Video Films (Magnetic Tape > 6.5mm)](https://busy.in/hsn/hsn-85245330/) |
| 85245340 | [Other Magnetic Tapes (> 6.5mm)](https://busy.in/hsn/hsn-85245340/) |
| 85245390 | [Cards with Magnetic Stripe (Recorded Media)](https://busy.in/hsn/hsn-85245390/) |
| 85246000 | [For the goods of sub-heading 8471 30 or 8471 40](https://busy.in/hsn/hsn-85246000/) |
| 85249100 | [Other\| Of Liquid Crystals](https://busy.in/hsn/hsn-85249100/) |
| 85249110 | [IT Software on Floppy Disc/Cartridge Tape](https://busy.in/hsn/hsn-85249110/) |
| 85249111 | [IT Software on Disc/CD-ROM](https://busy.in/hsn/hsn-85249111/) |
| 85249112 | [IT Software on Other Media](https://busy.in/hsn/hsn-85249112/) |
| 85249113 | [Other Software (Recorded Media)](https://busy.in/hsn/hsn-85249113/) |
| 85249119 | [For the goods of sub-heading 8517 13 or 8517 13](https://busy.in/hsn/hsn-85249119/) |
| 85249120 | [For the goods of sub-heading 8528 72 or 8528 72](https://busy.in/hsn/hsn-85249120/) |
| 85249130 | [LCD module w/ drivers, TVs](https://busy.in/hsn/hsn-85249130/) |
| 85249190 | [For the goods of sub-heading 8471 30 or 8471 40](https://busy.in/hsn/hsn-85249190/) |
| 85249200 | [Other: Of organic light-emitting diodes (OLED)](https://busy.in/hsn/hsn-85249200/) |
| 85249210 | [For the goods of sub-heading 8517 13 or 8517 13](https://busy.in/hsn/hsn-85249210/) |
| 85249220 | [For the goods of sub-heading 8528 72 or 8528 72](https://busy.in/hsn/hsn-85249220/) |
| 85249230 | [OLED module w/ drivers, TVs](https://busy.in/hsn/hsn-85249230/) |
| 85249290 | [For the goods of sub-heading 8471 30 or 8471 40](https://busy.in/hsn/hsn-85249290/) |
| 85249900 | [Parts for Television & Video Recording](https://busy.in/hsn/hsn-85249900/) |
| 85249910 | [For the goods of sub-heading 8517 13 or 8517 13](https://busy.in/hsn/hsn-85249910/) |
| 85249920 | [For the goods of sub-heading 8528 72 or 8528 72](https://busy.in/hsn/hsn-85249920/) |
| 85249930 | [Other FPD w/ drivers for TVs](https://busy.in/hsn/hsn-85249930/) |
| 85249990 | [Matrices for Records/Prepared Record Blanks (Recorded)](https://busy.in/hsn/hsn-85249990/) |
| 85249991 | [Other Recorded Media (Miscellaneous)](https://busy.in/hsn/hsn-85249991/) |
| 85249999 | [Radio Broadcast Transmitters](https://busy.in/hsn/hsn-85249999/) |

## Frequently asked questions

### What products are classified under HSN 8524

It includes Recorded Media

### Can I claim ITC on inputs and services used for Recorded Media?

If your outward supply of Recorded Media 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.

### Any special steps when selling Recorded Media through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

### Do spares or accessories of Recorded Media follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### How are warranty replacements of Recorded Media handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Does MRP, weight or pack size change GST treatment for Recorded Media?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

## India's trade performance: HSN Sub-Chapter 8524 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2022-23 to FY 2024-25).

- Exports: ₹533 Cr (−34.39% YoY) — 0.0144% of India's total exports
- Imports: ₹41,192 Cr (+58.92% YoY) — 0.6755% of India's total imports
- Trade balance: −₹40,659 Cr (Deficit); surplus rank #1199 of 1233 sub-chapters
- Share of Chapter 85: 0.14% of its exports; import side 5.49%
- Rank within Chapter 85: #34 of 48 by export value; import-side #4

### Key metrics

- Export CAGR: 132.05% (FY 2022-23 to FY 2024-25, 3 fiscal years)
- National export rank: #520 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +720.78% in FY 2023-24
- Contribution to Ch. 85: 0.14% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8524

3-year export and import data, FY 2022-23 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 2022-23 | 98.97 | 0.0027% | — | 0.04% | 15,726.64 | 0.2735% | — | 2.89% | −15,627.67 | #803 |
| FY 2023-24 | 812.33 | 0.0225% | +720.78% | 0.29% | 25,920.44 | 0.4616% | +64.82% | 3.95% | −25,108.11 | #415 |
| FY 2024-25 | 532.93 | 0.0144% | −34.39% | 0.14% | 41,191.92 | 0.6755% | +58.92% | 5.49% | −40,658.99 | #520 |

- CAGR (3-year): exports 132.05%/yr, imports 61.84%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8524 export-import analysis

### Consistent export growth: 132.05% CAGR over 3 years

India's exports under HSN Sub-Chapter 8524 have grown at a compound annual rate of 132.05% over 3 fiscal years, rising from ₹98.97 Crore in FY 2022-23 to ₹532.93 Crore in FY 2024-25.

### HSN Sub-Chapter 8524 ranked #520 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8524 ranks #520 out of 1233 sub-chapters by total export value. Within Chapter 85, it ranks #34 of 48. By trade surplus, it ranks #1199 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 8524 exports

The strongest single-year export movement for HSN Sub-Chapter 8524 was recorded in FY 2023-24, when exports surged by 720.78% over the prior year.

### India records a trade deficit of ₹40,658.99 Crore in HSN Sub-Chapter 8524 goods

In FY 2024-25, India's imports of ₹41,191.92 Cr exceeded exports of ₹532.93 Cr, resulting in a trade deficit of ₹40,658.99 Crore — ranking #1199 of 1233 by surplus magnitude.

### Import growth of 61.84% CAGR signals rising demand for Recorded Media

India's imports under HSN Sub-Chapter 8524 have grown at 61.84% CAGR, reaching ₹41,191.92 Crore in FY 2024-25.

### HSN Sub-Chapter 8524 contributes 0.14% of Chapter 85 exports — ranked #34

Among the 48 sub-chapters under Chapter 85, HSN Sub-Chapter 8524 ranks #34 by export value — accounting for 0.14% of the chapter's total exports in FY 2024-25. On the import side, it holds 5.49% share (rank #4).

## 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 |
| #34 | HSN Sub-Chapter 8524: Recorded Media (this hsn sub-chapter) | ₹533 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/) |
| 8523 | [Recording discs and tapes](https://busy.in/hsn/sub-chapter-8523/) |
| 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/) |