Q3HSN Code 8523
Discs, tapes, solid-state non-volatile storage devices
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 for the production of discs, but excluding products of chapter 37 magnetic media:
GST rate
18%
Codes under 8523
| Code | Description | GST rate |
|---|---|---|
| 8523 11 11 | 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 | 18% |
| 8523 11 19 | 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 | 18% |
| 8523 11 21 | 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% |
| 8523 11 22 | 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 | 18% |
| 8523 11 29 | 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 | 18% |
| 8523 12 11 | 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 | 18% |
| 8523 12 19 | 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 | 18% |
| 8523 12 21 | 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 | 18% |
| 8523 12 22 | 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 | 18% |
| 8523 12 29 | 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 | 18% |
| 8523 13 11 | 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 | 18% |
| 8523 13 12 | 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 | 18% |
| 8523 13 13 | 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 | 18% |
| 8523 13 19 | 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 | 18% |
| 8523 13 21 | 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 | 18% |
| 8523 13 22 | 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 | 18% |
| 8523 13 23 | 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 | 18% |
| 8523 13 24 | 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 | 18% |
| 8523 13 25 | 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 | 18% |
| 8523 13 29 | 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 | 18% |
| 8523 20 10 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: hard disc pack | 18% |
| 8523 20 20 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: floppy disc or diskettes | 18% |
| 8523 20 90 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - magnetic discs: other | 18% |
| 8523 21 | Cards incorporating a magnetic stripe | 18% |
| 8523 29 | 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 for the production of discs, but excluding products of chapter 37 magnetic media › Other | 18% |
| 8523 29 10 | Audio cassettes | 18% |
| 8523 29 20 | Video cassettes | 18% |
| 8523 29 30 | Video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls | 18% |
| 8523 29 40 | 3/4" and 1" video cassettes | 18% |
| 8523 29 50 | 1/2" video cassettes suitable to work with betacam, betacam sp/m II and vhs type vcr | 18% |
| 8523 29 60 | Other video cassettes and tapes 3/4" and 1" video cassettes — 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 for the production of discs, but excluding products of chapter 37 magnetic media | 18% |
| 8523 29 70 | All kinds of magnetic discs | 18% |
| 8523 29 80 | Cartridge tape | 18% |
| 8523 30 00 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 cards incorporating a magnetic stripe | 18% |
| 8523 40 | Optical media | 18% |
| 8523 41 | Unrecorded: | 18% |
| 8523 41 10 | Compact disc (audio/video) | 18% |
| 8523 41 20 | Blank master discs (that is, substrate) for producing stamper for compact disc | 18% |
| 8523 41 30 | Matrices for production of records, prepared record blank | 18% |
| 8523 41 40 | Cartridge tape | 18% |
| 8523 41 50 | 1/2 videocassette suitable to work with digital vcr | 18% |
| 8523 41 60 | DVD | 18% |
| 8523 49 | 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 for the production of discs, but excluding products of chapter 37 magnetic media › Other | 18% |
| 8523 49 10 | Compact disc (audio) | 18% |
| 8523 49 20 | Compact disc (video) | 18% |
| 8523 49 30 | Stamper for CD audio, CD video and cd-rom | 18% |
| 8523 49 40 | DVD | 18% |
| 8523 49 50 | Matrices for production of records, prepared record blank | 18% |
| 8523 49 60 | Cartridge tape | 18% |
| 8523 49 70 | 1/2 videocassette suitable to work with digital vcr | 18% |
| 8523 51 | Solid-state non-volatile storage devices | 18% |
| 8523 52 | Smart cards: | 18% |
| 8523 52 10 | SIM cards | 18% |
| 8523 52 20 | Memory cards | 18% |
| 8523 59 | 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 for the production of discs, but excluding products of chapter 37 magnetic media › Other | 18% |
| 8523 59 10 | Proximity cards and tags | 18% |
| 8523 80 | 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 for the production of discs, but excluding products of chapter 37 magnetic media › Other | 18% |
| 8523 80 10 | Gramophone records | 18% |
| 8523 80 20 | Information technology software | 18% |
| 8523 80 30 | Audio-visual news or audio visual views | 18% |
| 8523 80 40 | Children's video films | 18% |
| 8523 80 50 | Video tapes of educational nature | 18% |
| 8523 80 60 | 2-D/ 3D computer graphics | 18% |
| 8523 90 10 | 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 | 18% |
| 8523 90 20 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: cartridge tape | 18% |
| 8523 90 30 | 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 | 18% |
| 8523 90 40 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: unrecorded compact disc (audio) | 18% |
| 8523 90 50 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: compact disc recordable | 18% |
| 8523 90 60 | 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 | 18% |
| 8523 90 90 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 - other: other | 18% |
← Chapter 85: Electrical machinery and equipment
Related HSN codes
8524Flat panel display modules, whether or not incorporating8522Parts of apparatus (headings 8519, 8521)8525Transmission apparatus for radio-broadcasting8521Video recording or reproducing apparatus8526Radar apparatus, radio navigational aid apparatus and radio8519Sound recording or reproducing apparatus
Frequently Asked Questions
What is the HSN code for discs, tapes, solid-state non-volatile storage devices?
The HSN code for discs, tapes, solid-state non-volatile storage devices is 8523, under Chapter 85 (Electrical machinery and equipment).
What is the GST rate on discs, tapes, solid-state non-volatile storage devices?
Discs, tapes, solid-state non-volatile storage devices is taxed at 18% GST under HSN code 8523.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.