HSN code 8523: Discs, tapes, solid-state non-volatile storage devices, smart cards and other media…
हिंदी में देखें · தமிழில் பார்க்க
This code covers blank and recorded media for storing sound, data, or other information—including CDs, DVDs, USB drives, memory cards, and smart cards—as well as the master discs and matrices used to manufacture them.
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 magnetic media:
Official text
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 MAGNETIC MEDIA:
Current GST rate
| gst (igst) | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | 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 | Sch II S.No 4959/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 18%
GST calculator, pre-filled with this rate
Example: an intra-state invoice of ₹10,000 at 18% adds CGST ₹900 + SGST ₹900 — total ₹11,800. The same sale inter-state charges IGST ₹1,800 instead.
Products commonly classified here
More specific codes
- 85231111Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231119Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231121Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231122Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231129Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231211Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231219Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231221Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231222Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231229Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231311Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231312Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231313Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231319Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231321Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231322Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231323Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231324Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231325Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85231329Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85232010Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85232020Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85232090Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 852321Cards incorporating a magnetic stripe
- 852329Other (not covered by the codes above)
- 85233000Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 852340Optical media
- 852341Unrecorded
- 852349Other (not covered by the codes above)
- 852351Solid-state non-volatile storage devices
- 852352Smart cards
- 852359Other (not covered by the codes above)
- 852380Other (not covered by the codes above)
- 85239010Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85239020Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85239030Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85239040Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85239050Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85239060Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
- 85239090Prepared unrecorded media for sound recording or similar recording of other phenomena, other…
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compiled from official sources · not tax advice · verify with your tax advisor before filing