HSN CODE - 85234120 : BLANK MASTER DISCS (THAT IS, SUBSTRATE) FOR PRODUCING STAMPER FOR COMPACT DISC

Harmonised System of Nomenclature (HSN Codes) 85234120 are used for the BLANK MASTER DISCS (THAT IS, SUBSTRATE) FOR PRODUCING STAMPER FOR COMPACT DISC products under Goods and Service Tax classification.

India was originally using 6 digit HSN codes to classify commodities but later two more digits were added to make the codes more precise, resulting in an 8 digit classification.

Understanding HSN Code 85234120

First two digits (85) represent the chapter number which is 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.

Next two digits (23) represent the heading number which is ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, RELAYS, FUSES, SURGE SUPPRESSORS, PLUGS, SOCKETS, LAMP-HOLDERS AND OTHER CONNECTORS, JUNCTION BOXES), FOR A VOLTAGE NOT EXCEEDING 1,000 VOLTS: CONNECTORS FOR OPTICAL FIBRES, OPTICAL FIBRE BUNDLES OR CABLES

Next two digits (41) represent the product code which is Unrecorded

Last two digits (20) are for final or deeper classification which is BLANK MASTER DISCS (THAT IS, SUBSTRATE) FOR PRODUCING STAMPER FOR COMPACT DISC

All 8 digits of HSN code is mandatory for export & imports for tax invoice of GST.