HSN Code 85238060
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 production of discs, but excluding products of chapter 37 - other --- 2-d/3-d computer graphics
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 production of discs, but excluding products of chapter 37 - other --- 2-d/3-d computer graphics
When does this rate apply?
Use this HSN Code on tax invoices when supplying Discs, tapes, solid-state non-volatile storage devices, smart cards and other me. 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.