HSN code 85249999 is the 8-digit tariff item for 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: other: other: other, under heading 8524 and sub-heading 852499 (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 85249999 at a glance
| Tariff item (8 digits) | 85249999 |
|---|---|
| Heading (4 digits) | 8524: Flat panel display modules, whether or not incorporating touch-sensitive screens |
| Sub-heading (6 digits) | 852499: Other |
| 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 | 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: other: other: other |
| 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. 496 (HSN 8524) covers "Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens" 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 |
|---|---|---|---|---|
| 8524 | Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 496 |
Worked example: a ₹1,000 sale under HSN 85249999
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 (8524) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (852499) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85249999), 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 852499
- HSN 85249910: Flat panel display modules, whether or not incorporating touch-sensitive screens, other, for the goods of... (18%)
- HSN 85249920: Flat panel display modules, whether or not incorporating touch-sensitive screens, other, for the goods of... (18%)
- HSN 85249930: Flat panel display modules, whether or not incorporating touch-sensitive screens, other, for the goods of... (18%)
- HSN 85249991: Matrices for the production of records; prepared record blanks (flat panel display modules, whether or not... (18%)
See every rate entry for the heading on the HSN 8524 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).