8524 HSN Code: Recorded Media

HSN Sub Chapter 8524 represents Recorded Media under GST classification. This code helps businesses identify Recorded Media correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 8524, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Recorded Media.

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New GST Rate for HSN Code 8524

GST Rate for Recorded Media under HSN Code 8524. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

85

HSN Code

8524

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8524

Following tariff HSN codes fall under Recorded Media.

Tariff HSN

85241010

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - gramophone records: learning aids, such as, language records

Tariff HSN

85241090

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - gramophone records: other

Tariff HSN

85241100

Description

Without drivers or control circuits : Of liquid crystals

Tariff HSN

85241110

Description

For the goods of sub-heading 8471 30 or 8471 40

Tariff HSN

85241120

Description

For the goods of sub-heading 8517 13 or 8517 13

Tariff HSN

85241130

Description

For the goods of sub-heading 8528 72 or 8528 72

Tariff HSN

85241190

Description

Other

Tariff HSN

85241200

Description

Without drivers or control circuits : Of organic light-emitting diodes (OLED)

Tariff HSN

85241210

Description

For the goods of sub-heading 8471 30 or 8471 40

Tariff HSN

85241220

Description

For the goods of sub-heading 8517 13 or 8517 13

Tariff HSN

85241230

Description

For the goods of sub-heading 8528 72 or 8528 72

Tariff HSN

85241290

Description

Other

Tariff HSN

85241900

Description

Without drivers or control circuits : Other

Tariff HSN

85241910

Description

For the goods of sub-heading 8471 30 or 8471 40

Tariff HSN

85241920

Description

For the goods of sub-heading 8517 13 or 8517 13

Tariff HSN

85241930

Description

For the goods of sub-heading 8528 72 or 8528 72

Tariff HSN

85241990

Description

Other

Tariff HSN

85243111

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing phenomena other than sound or image: - software: information technology software

Tariff HSN

85243119

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing phenomena other than sound or image: - software: other

Tariff HSN

85243190

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing phenomena other than sound or image: other

Tariff HSN

85243210

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing sound only: pre-recorded audio compact discs or pre-recorded audio mini discs

Tariff HSN

85243290

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing sound only: other

Tariff HSN

85243910

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - other: video compact disc of educational nature

Tariff HSN

85243920

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - other: other video compact discs

Tariff HSN

85243930

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - other: digital video discs

Tariff HSN

85243990

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - other: other

Tariff HSN

85244011

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 -magnetic tapes for reproducing phenomena other than sound or image: - software: information technology software

Tariff HSN

85244019

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 -magnetic tapes for reproducing phenomena other than sound or image: - software: other

Tariff HSN

85244090

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 -magnetic tapes for reproducing phenomena other than sound or image: other

Tariff HSN

85245111

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: - learning aids: audio cassettes

Tariff HSN

85245112

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: - learning aids: video tapes of educational nature

Tariff HSN

85245119

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: - learning aids: other

Tariff HSN

85245120

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: audio-visual news or audio-visual views material including news clippings

Tariff HSN

85245130

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: childrens video films

Tariff HSN

85245140

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: other video films

Tariff HSN

85245190

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width not exceeding 4 mm: other

Tariff HSN

85245211

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - learning aids: audio cassettes

Tariff HSN

85245212

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - learning aids: video tapes of educational nature

Tariff HSN

85245219

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: - learning aids: other

Tariff HSN

85245220

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: audio-visual news or audio-visual views material including news clippings

Tariff HSN

85245230

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: childrens video films

Tariff HSN

85245240

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: other video films

Tariff HSN

85245290

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 4 mm but not exceeding 6.5 mm: other

Tariff HSN

85245311

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : - learning aids: audio cassettes

Tariff HSN

85245312

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : - learning aids: video tapes of educational nature

Tariff HSN

85245319

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : - learning aids: other

Tariff HSN

85245320

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : audio-visual news or audio-visual material including news clippings

Tariff HSN

85245330

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : childrems video films

Tariff HSN

85245340

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : other video films

Tariff HSN

85245390

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other magnetic tapes: - of a width exceeding 6.5 mm : other

Tariff HSN

85246000

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - cards incorporating a magnetic stripe

Tariff HSN

85249100

Description

Other: Of liquid crystals

Tariff HSN

85249110

Description

For the goods of sub-heading 8471 30 or 8471 40

Tariff HSN

85249111

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - for reproducing phenomena other than sound or image: - software: information technology software on floppy disc or cartridge tape

Tariff HSN

85249112

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - for reproducing phenomena other than sound or image: - software: information technology software on disc or on cd rom

Tariff HSN

85249113

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - for reproducing phenomena other than sound or image: - software: information technology software on other media

Tariff HSN

85249119

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - for reproducing phenomena other than sound or image: - software: other

Tariff HSN

85249120

Description

For the goods of sub-heading 8517 13 or 8517 13

Tariff HSN

85249130

Description

For the goods of sub-heading 8528 72 or 8528 72

Tariff HSN

85249190

Description

Other

Tariff HSN

85249200

Description

Other: Of organic light-emitting diodes (OLED)

Tariff HSN

85249210

Description

For the goods of sub-heading 8471 30 or 8471 40

Tariff HSN

85249220

Description

For the goods of sub-heading 8517 13 or 8517 13

Tariff HSN

85249230

Description

For the goods of sub-heading 8528 72 or 8528 72

Tariff HSN

85249290

Description

Other

Tariff HSN

85249900

Description

Other: Other

Tariff HSN

85249910

Description

For the goods of sub-heading 8471 30 or 8471 40

Tariff HSN

85249920

Description

For the goods of sub-heading 8517 13 or 8517 13

Tariff HSN

85249930

Description

For the goods of sub-heading 8528 72 or 8528 72

Tariff HSN

85249990

Description

Other

Tariff HSN

85249991

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - other : - other: matrices for the production of records; prepared record blanks

Tariff HSN

85249999

Description

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - other: - other : - other: other

India’s Trade Performance — HSN Sub-Chapter 8524 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2022-23–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹533 Cr

−34.39% vs FY 2023-24

0.0144% of India’s total exports

India’s Imports

FY 2024-25

₹41,192 Cr

+58.92% vs FY 2023-24

0.6755% of India’s total imports

Trade Balance

FY 2024-25

−₹40,659 Cr

Trade Deficit

Surplus rank #1199 of 1233 subchapters

% of Chapter 85

FY 2024-25

0.14%

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

Import side: 5.49% of Chapter 85’s imports

Rank Within Chapter 85

FY 2024-25

#34 of 48

Position by export value among subchapters in Chapter 85

Import-side rank: #4 of 48

At a glance

132.05%

Export CAGR

FY 2022-23 → FY 2024-25 · 3 fiscal years

#520

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+720.78%

Peak Growth Year

FY 2023-24 · strongest single-year move

0.14%

Contribution to Ch. 85

Share of Chapter 85 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2022-23 Exp. Rank #803

Balance

−15,627.67

Exports

98.97 ₹ Cr

0.0027% share

— YoY

0.04% of Ch. 85

Imports

15,726.64 ₹ Cr

0.2735% share

— YoY

2.89% of Ch. 85

FY 2023-24 Exp. Rank #415

Balance

−25,108.11

Exports

812.33 ₹ Cr

0.0225% share

+720.78% YoY

0.29% of Ch. 85

Imports

25,920.44 ₹ Cr

0.4616% share

+64.82% YoY

3.95% of Ch. 85

FY 2024-25 Exp. Rank #520

Balance

−40,658.99

Exports

532.93 ₹ Cr

0.0144% share

−34.39% YoY

0.14% of Ch. 85

Imports

41,191.92 ₹ Cr

0.6755% share

+58.92% YoY

5.49% of Ch. 85

CAGR · 3-Year

Exports

132.05% /yr

Imports

61.84% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8524 ranks #520 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8524 and GST compliance.

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.

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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