HSN code 85211092 is the 8-digit tariff item for video recorders betacam or betacam sp or digital betacam s-vhs or digital-s, under heading 8521 and sub-heading 852110 (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 85211092 at a glance
| Tariff item (8 digits) | 85211092 |
|---|---|
| Heading (4 digits) | 8521: Video recording or reproducing apparatus, whether or not incorporating a video tuner |
| Sub-heading (6 digits) | 852110: Magnetic tape-type |
| 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 | Video recorders betacam or betacam sp or digital betacam s-vhs or digital-s |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 493 (HSN 8521) covers "Video recording or reproducing apparatus, whether or not incorporating a video tuner" at 18%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 8521 | Video recording or reproducing apparatus, whether or not incorporating a video tuner | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 493 |
Worked example: a ₹1,000 sale under HSN 85211092
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 (8521) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (852110) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85211092), 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 sub-heading 852110
- HSN 85211011: Professional video tape recorders with 3/4" or 1" tape (18%)
- HSN 85211012: Video recorders betacam or betacam sp or digital betacam s-vhs or digital-s (18%)
- HSN 85211019: Magnetic tape-type: other (18%)
- HSN 85211021: Professional video tape recorders with 3/4" or 1" tape (18%)
- HSN 85211022: Video recorders betacam or betacam sp or digital betacam s-vhs or digital-s (18%)
- HSN 85211029: Magnetic tape-type: other (18%)
- HSN 85211091: Professional video tape recorders with 3/4" or 1" tape solid state or otherwise (18%)
- HSN 85211099: Magnetic tape-type: other (18%)
See every rate entry for the heading on the HSN 8521 page, or 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).