Rate at a Glance
Chapter 85
GST rate guide
Most electrical machinery and electronics, including mobile phones, televisions and monitors, are taxed at 18%. Solar and renewable energy devices attract 5%.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 69 HSN codes under 8523
| HSN code | Description |
|---|---|
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 85232010 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: hard disc pack |
| 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 |
| 85232090 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: other |
| 85232100 | 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 - magnetic media - - cards incorporating a magnetic stripe |
| 85232910 | 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 - magnetic media - - other - -- audio cassettes |
| 85232920 | 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 - magnetic media - - other - -- video cassettes |
| 85232930 | 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 - magnetic media - - other - -- video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls |
| 85232940 | 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 - magnetic media - - other - -- 3/4 inch and 1 inch video cassettes |
| 85232950 | 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 - magnetic media - - other - -- 1/2 inch video cassettes suitable to work with betacam, betacam sp/m ii and vhs type vcr |
| 85232960 | 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 - magnetic media - - other - -- other video cassettes and tapes 3/4 inch and 1 inch video cassettes |
| 85232970 | 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 - magnetic media - - other - -- all kinds of magnetic discs |
| 85232980 | 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 - magnetic media - - other - -- cartridge tape |
| 85232990 | 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 - magnetic media - - other - -- other |
| 85233000 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 cards incorporating a magnetic stripe |
| 85234110 | Compact disc (audio/video) |
| 85234120 | Blank master discs (that is, substrate) for producing stamper for compact disc |
| 85234130 | Matrices for production of records; prepared record blanks |
| 85234140 | Cartridge tape |
| 85234150 | 1/2 inch video cassette suitable to work with digital vcr |
| 85234160 | Dvd |
| 85234190 | Other |
| 85234910 | Compact disc (audio) |
| 85234920 | Compact disc (video) |
| 85234930 | Stamper for cd audio, cd video and cd-rom |
| 85234940 | Dvd |
| 85234950 | Matrices for production of records; prepared record blanks |
| 85234960 | Cartridge tape |
| 85234970 | 1/2 inch video cassette suitable to work with digital vcr |
| 85234990 | Other |
| 85235100 | 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 - semi-conductor media - - solid-state non-volatile storage devices |
| 85235210 | 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 - semi-conductor media - - smart cards - -- sim cards |
| 85235220 | 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 - semi-conductor media - - smart cards - -- memory cards |
| 85235290 | 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 - semi-conductor media - - smart cards - -- other |
| 85235910 | 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 - semi-conductor media - - other - -- proximity cards and tags |
| 85235990 | 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 - semi-conductor media - - other - -- other |
| 85238010 | 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 - -- gramaphone records |
| 85238020 | 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 - -- information technology software |
| 85238030 | 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 - -- audio-visual news or audio visual views |
| 85238040 | 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 - -- childrens video films |
| 85238050 | 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 - -- video tapes of educational nature |
| 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 |
| 85238090 | 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 - -- other |
| 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 |
| 85239020 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: cartridge tape |
| 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 |
| 85239040 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: unrecorded compact disc (audio) |
| 85239050 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: compact disc recordable |
| 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 |
| 85239090 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: other |
3 Simple Steps
How It Works
Versatile Accounting and Billing Software for Every Sector
FAQs
What is an HSN code?
What is the difference between HSN and SAC codes?
How many digits of the HSN code must I show on invoices?
Where can I confirm the exact GST rate for my product?
Does hisabkitab apply HSN codes and GST rates automatically?
Which hisabkitab plans include GST reports?
