85238040Tariff Item (8-digit)Section XVI

HSN Code 85238040Children'S Video Films

Full GST classification for Children'S Video Films — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

HSN Code

85238040

Chapter

85

Digits

8-digit

Section

XVI

What is HSN Code 85238040?

HSN code 85238040 is the Harmonized System of Nomenclature classification for Children'S Video Films under India's Goods and Services Tax (GST). It is a 8-digit code sitting at the tariff item (8-digit) level of the HSN hierarchy.

This code belongs to Chapter 85 — Electrical Machinery And Equipment And Parts Thereof; Sound Recorders…, which is part of Section XVI: Machinery & Electrical Equipment. Every GST-registered business supplying children's video films must quote HSN 85238040 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 85238040

LevelCodeDescription
Chapter85electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Heading8523discs, 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:
Sub-heading852380other:
Tariff85238040children's video films

GST rate for HSN 85238040

Goods under HSN 85238040 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Children'S Video Films

HSN Code 85238040 — FAQs

What is HSN code 85238040?

HSN code 85238040 classifies "Children'S Video Films" under India's GST regime. It falls under Chapter 85 (Electrical Machinery And Equipment And Parts Thereof; Sound Recorders…) of the Harmonized System of Nomenclature.

How many digits is HSN code 85238040?

85238040 is a 8-digit HSN code — a tariff item (8-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 85238040?

Goods under HSN 85238040 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Children'S Video Films.

Which chapter does HSN code 85238040 belong to?

HSN 85238040 belongs to Chapter 85 — Electrical Machinery And Equipment And Parts Thereof; Sound Recorders…, part of Section XVI: Machinery & Electrical Equipment.

Auto-fill HSN 85238040 on every invoice

Laabam.One ERP stores HSN codes against your products and auto-populates them on GST invoices, e-invoices and GSTR-1 — no manual lookup, no classification errors.