HSN Code 85231121 -- – Prepared unrecorded media for sound recording or similar recording of other phen (GST Rate 18%)

HSN Code 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

HSN85231121

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%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8523
Subheading: 852311
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Prepared unrecorded media for sound recording or similar recording of other phen. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 85231121?
HSN Code 85231121 is the official Harmonized System of Nomenclature code for Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85231121?
HSN Code 85231121 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 85231121 belong to?
HSN Code 85231121 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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