HSN code directory

HSN Code 8520: Magnetic tape recorders and sound recording apparatus

Magnetic tape recorders and sound recording apparatus


All 8-digit HSN codes under this heading

HSN codeDescription
85201000Dictating machines not capable of operating without an external source of power
85202000Telephone answering machines
85203200Other magnetic tape recorders incorporating sound reproducing apparatus: digital audio type
85203310Other magnetic tape recorders incorporating sound reproducing apparatus: - other, cassette-type: heavy-duty tape recorders
85203390Other magnetic tape recorders incorporating sound reproducing apparatus: - other, cassette-type: other
85203910Other magnetic tape recorders incorporating sound reproducing apparatus: - other: heavy-duty tape recorders
85203990Other magnetic tape recorders incorporating sound reproducing apparatus: - other: other
85209010Other: compact disc recording apparatus
85209090Other: other


GST rate guide for this chapter

Most electrical machinery and electronics, including mobile phones, televisions and monitors, are taxed at 18%. Solar and renewable energy devices attract 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.