GST Rate for HSN 8523
18%
Specific items under 8523
| HSN Code | Description | GST Rate |
|---|---|---|
| 852321 | CARDS INCORPORATING A MAGNETIC STRIPE | 18% |
| 852329 | OTHER: | 18% |
| 852340 | Optical media | 18% |
| 852341 | UNRECORDED: | 18% |
| 852349 | OTHER : | 18% |
| 852351 | SOLID-STATE NON-VOLATILE STORAGE DEVICES | 18% |
| 852352 | SMART CARDS: | 18% |
| 852359 | Other | 18% |
| 852380 | OTHER: | 18% |
| 85231111 | 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 | 18% |
| 85231119 | 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 | 18% |
| 85231121 | 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 | 18% |
| 85231122 | 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 | 18% |
| 85231129 | 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 | 18% |
| 85231211 | 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 | 18% |
| 85231219 | 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 | 18% |
| 85231221 | 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 | 18% |
| 85231222 | 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 | 18% |
| 85231229 | 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 | 18% |
| 85231311 | 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 | 18% |
| 85231312 | 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 | 18% |
| 85231313 | 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 | 18% |
| 85231319 | 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 | 18% |
| 85231321 | 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 | 18% |
| 85231322 | 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 | 18% |
| 85231323 | 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 | 18% |
| 85231324 | 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 | 18% |
| 85231325 | 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 | 18% |
| 85231329 | 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 | 18% |
| 85232010 | PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 - MAGNETIC DISCS: HARD DISC PACK | 18% |
| 85232020 | PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 - MAGNETIC DISCS: FLOPPY DISC OR DISKETTES | 18% |
| 85232090 | PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 - MAGNETIC DISCS: OTHER | 18% |
| 85232100 | CARDS INCORPORATING A MAGNETIC STRIPE | 18% |
| 85232910 | AUDIO CASSETTES | 18% |
| 85232920 | VIDEO CASSETTES | 18% |
| 85232930 | VIDEO MAGNETIC TAPE INCLUDING THOSE IN HUBS AND REELS, ROLLS, PANCAKES AND JUMBO ROLLS | 18% |
| 85232940 | ¾” AND 1” VIDEO CASSETTES | 18% |
| 85232950 | ½” VIDEO CASSETTES SUITABLE TO WORK WITH BETACAM, BETACAM SP/M II AND VHS TYPE VCR | 18% |
| 85232960 | OTHER VIDEO CASSETTES AND TAPES ¾” AND 1” VIDEO CASSETTES | 18% |
| 85232970 | ALL KINDS OF MAGNETIC DISCS | 18% |
| 85232980 | CARTRIDGE TAPE | 18% |
| 85232990 | OTHER | 18% |
| 85233000 | PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 CARDS INCORPORATING A MAGNETIC STRIPE | 18% |
| 85234110 | COMPACT DISC (AUDIO/VIDEO) | 18% |
| 85234120 | BLANK MASTER DISCS (THAT IS, SUBSTRATE) FOR PRODUCING STAMPER FOR COMPACT DISC | 18% |
| 85234130 | MATRICES FOR PRODUCTION OF RECORDS, PREPARED RECORD BLANK | 18% |
| 85234140 | CARTRIDGE TAPE | 18% |
| 85234150 | 1/2 VIDEOCASSETTE SUITABLE TO WORK WITH DIGITAL VCR | 18% |
| 85234160 | DVD | 18% |
| 85234190 | OTHER | 18% |
| 85234910 | COMPACT DISC (AUDIO) | 18% |
| 85234920 | COMPACT DISC (VIDEO) | 18% |
| 85234930 | STAMPER FOR CD AUDIO, CD VIDEO AND CD-ROM | 18% |
| 85234940 | DVD | 18% |
| 85234950 | MATRICES FOR PRODUCTION OF RECORDS, PREPARED RECORD BLANK | 18% |
| 85234960 | CARTRIDGE TAPE | 18% |
| 85234970 | 1/2 VIDEOCASSETTE SUITABLE TO WORK WITH DIGITAL VCR | 18% |
| 85234990 | OTHER | 18% |
| 85235100 | SOLID-STATE NON-VOLATILE STORAGE DEVICES | 18% |
| 85235210 | SIM CARDS | 18% |
| 85235220 | MEMORY CARDS | 18% |
| 85235290 | OTHER | 18% |
| 85235910 | PROXIMITY CARDS AND TAGS | 18% |
| 85235990 | OTHER | 18% |
| 85238010 | GRAMOPHONE RECORDS | 18% |
| 85238020 | INFORMATION TECHNOLOGY SOFTWARE | 18% |
| 85238030 | AUDIO-VISUAL NEWS OR AUDIO VISUAL VIEWS | 18% |
| 85238040 | CHILDREN’S VIDEO FILMS | 18% |
| 85238050 | VIDEO TAPES OF EDUCATIONAL NATURE | 18% |
| 85238060 | 2-D/ 3D COMPUTER GRAPHICS | 18% |
| 85238090 | OTHER | 18% |
| 85239010 | 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 | 18% |
| 85239020 | PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 - OTHER: CARTRIDGE TAPE | 18% |
| 85239030 | 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 | 18% |
| 85239040 | PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 - OTHER: UNRECORDED COMPACT DISC (AUDIO) | 18% |
| 85239050 | PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 - OTHER: COMPACT DISC RECORDABLE | 18% |
| 85239060 | 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 | 18% |
| 85239090 | PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 - OTHER: OTHER | 18% |
Tax calculator for HSN 8523
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.
Invoice example (₹1,000 taxable value)
Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (9%)₹90.00
SGST (9%)₹90.00
Total invoice₹1180.00
Inter-state (IGST)
Taxable value₹1,000
IGST (18%)₹180.00
Total invoice₹1180.00
Chapter note
Electrical Machinery and Equipment. Phones (18%), Transformers, Batteries, Microphones.Compliance pointers (ITC / RCM / classification)
ITC hint
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
ITC Eligible
RCM / special cases
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
- •Compare adjacent headings within Chapter 85 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 8523
What is the GST rate for HSN 8523?▾
GST rate for HSN 8523 is 18%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 8523 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
GST Portal (India)
General GST guidance, return filing references, and updates.
CBIC (Notifications / Circulars)
Rates, exemptions, and clarifications may change via notifications/circulars.
Customs Tariff / HS Classification
Use chapter notes/headings to avoid misclassification.
Accuracy Policy
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).
Next steps after choosing HSN 8523
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Review chapter notes
Check inclusions/exclusions and common confusions for Chapter 85.
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Confirm place of supply
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Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.