HSN Code 8523: Storage media (CDs, DVDs, USB drives, memory cards)
HSN code 8523 classifies storage media (cds, dvds, usb drives, memory cards) under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Storage media (CDs, DVDs, USB drives, memory cards) falls in this bucket. Full ITC available.
Sample Calculation for Storage media (CDs, DVDs, USB drives, memory cards)
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use HSN Code 8523
Use HSN code 8523 on every tax invoice for storage media (cds, dvds, usb drives, memory cards). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 8523
What is HSN code 8523?
HSN code 8523 classifies storage media (cds, dvds, usb drives, memory cards) under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Storage media (CDs, DVDs, USB drives, memory cards)?
Storage media (CDs, DVDs, USB drives, memory cards) attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Storage media (CDs, DVDs, USB drives, memory cards) exempt from GST?
No. Storage media (CDs, DVDs, USB drives, memory cards) attracts 18% GST on every taxable sale.