HSN Code 85239040 -- – Prepared unrecorded media for sound recording or similar recording of other phen (GST Rate 18%)

HSN Code 85239040

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: unrecorded compact disc (audio)

HSN85239040

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: unrecorded compact disc (audio)

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8523
Subheading: 852390
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 85239040?
HSN Code 85239040 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 85239040?
HSN Code 85239040 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 85239040 belong to?
HSN Code 85239040 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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