HSN code 85203200 is the 8-digit tariff item for digital audio type (omitted, magnetic tape recorders and other sound recording apparatus), under heading 8520 and sub-heading 852032 (Chapter 85). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 85203200 at a glance
| Tariff item (8 digits) | 85203200 |
|---|---|
| Heading (4 digits) | 8520: Omitted |
| Sub-heading (6 digits) | 852032 |
| Chapter | 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
| Description | Digital audio type (omitted, magnetic tape recorders and other sound recording apparatus) |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
No entry of the GST goods rate schedules names tariff item 85203200, sub-heading 852032 or heading 8520, so it falls under the residual entry, Schedule II S. No. 639 of Notification 9/2025-Central Tax (Rate), at 18%. A lower rate applies only if an "Any Chapter" entry or the nil-rated list describes the goods by name.
Worked example: a ₹1,000 sale under HSN 85203200
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (8520) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (852032) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85203200), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 8520
- HSN 85201000: Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound... (18%)
- HSN 85202000: Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound... (18%)
- HSN 85203310: Heavy-duty tape recorders (omitted, magnetic tape recorders and other sound recording apparatus) (18%)
- HSN 85203390: Other, cassette-type: other (omitted, magnetic tape recorders and other sound recording apparatus) (18%)
- HSN 85203910: Heavy-duty tape recorders (omitted, magnetic tape recorders and other sound recording apparatus) (18%)
- HSN 85203990: Other magnetic tape recorders incorporating sound reproducing apparatus: other (18%)
- HSN 85209010: Compact disc recording apparatus (omitted, magnetic tape recorders and other sound recording apparatus) (18%)
- HSN 85209090: Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound... (18%)
Browse all Chapter 85 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).