8523HSN · heading18%

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)what it coversentry
18%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 37Sch 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

CD/DVD/Blu-ray discscompact discsflash memory devicesmagnetic tapesmemory cardsmemory stickoptical mediapendriveSD cardssmart cardsUSB flash drives

More specific codes

All codes in Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles →

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compiled from official sources · not tax advice · verify with your tax advisor before filing