HSN Code 85243210 -- – Records, tapes and other recorded media for sound or other similarly recorded ph (GST Rate 18%)

HSN Code 85243210

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing sound only: pre-recorded audio compact discs or pre-recorded audio mini discs

HSN85243210

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 - discs for laser reading systems: - for reproducing sound only: pre-recorded audio compact discs or pre-recorded audio mini discs

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8524
Subheading: 852432
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 Records, tapes and other recorded media for sound or other similarly recorded ph. 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 85243210?
HSN Code 85243210 is the official Harmonized System of Nomenclature code for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters , as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85243210?
HSN Code 85243210 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 85243210 belong to?
HSN Code 85243210 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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