HSN 8523
18% GST
HSN Code 8523 — Pen drives & memory cards
HSN code 8523 covers 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:. Under GST 2.0 (effective 22 September 2025), HSN 8523 (pen drives & memory cards) is taxed at 18% GST. This code falls under 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.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 8523 at a glance
| HSN Code | 8523 |
| Description | 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 (GST 2.0) | 18% |
| Chapter | 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 |
| Heading | 8523 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 8523
78 more specific 6- and 8-digit codes fall under 8523 (pen drives & memory cards). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 852321 | Cards Incorporating A Magnetic Stripe | 18% |
| 852329 | Other: | 18% |
| 852340 | Optical media | 18% |
| 852341 | Unrecorded: | 18% |
| 852349 | Other : | 18% |
| 852351 | Solid-State Non-Volatile Storage Devices | 18% |
| 852352 | Smart Cards: | 18% |
| 852359 | Other | 18% |
| 852380 | Other: | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 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 | 18% |
| 85232010 | Prepared Unrecorded Media For Sound Recording Or Similar Recording Of Other Phenomena, Other Than Products Of Chapter 37 - Magnetic Discs: Hard Disc Pack | 18% |
Showing 30 of 78 sub-codes — search the HSN Code Finder for the rest.
Frequently Asked Questions
What is the HSN code for pen drives & memory cards?
The HSN code for pen drives & memory cards is 8523, under 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).
What is the GST rate on pen drives & memory cards?
Under GST 2.0, HSN 8523 (pen drives & memory cards) is taxed at 18% GST.
Which chapter does HSN code 8523 belong to?
HSN 8523 belongs to Chapter 85 of the HSN classification — 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.
Is the HSN code 8523 mandatory on invoices for pen drives & memory cards?
Yes. To bill pen drives & memory cards under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (8523) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.
Related HSN codes in Chapter 85
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