What is the GST (IGST) rate for HSN code 85235100?

HSN code 85235100 (Pen Drive) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 85235100?

The Basic Customs Duty (BCD) for HSN code 85235100 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 85235100 cover?

HSN code 85235100 covers Pen Drive. It sits 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, in Section XVI – MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES.

What is the unit of measurement for HSN code 85235100?

The standard unit of quantity (UQC) for HSN code 85235100 is u, as listed in the Customs Tariff.

What is the HSN code for a pen drive?

Solid-state non-volatile storage devices, including pen drives and SSDs, are classified under 85235100 within heading 8523.

HSN Code Finder · Product

Pen Drive HSN Code 8523

Q: What is the HSN code for Pen Drive?

The HSN code for Pen Drive is 85235100, classified 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 of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Solid-state non-volatile storage devices (pen drives, SSDs, memory cards) are classified under HSN heading 8523. Flash storage has a dedicated tariff item.

Search any HSN code

Heading

8523

Primary code

85235100

GST / IGST

18%

Customs duty (BCD)

10%

Pen Drive HSN codes & GST rates

The 8-digit HSN/HS codes under heading 8523 (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). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
85235100	Solid-state non-volatile storage devices	18%	10%
85232100	Cards incorporating a magnetic stripe	18%	10%

FTA preferential rates: 12 partner agreement(s) listed for 85235100; best preferential rate 0% via ASEAN countries; 11 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for pen drive?

The HSN code for pen drive is 8523 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for pen drive the most common is 85235100, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How pen drive is classified under HSN

The HSN classification for pen drive narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 852-digitElectrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
85234-digit headingDISCS, 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
8523516-digit subheadingDISCS, 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
852351008-digit tariff itemSolid-state non-volatile storage devices

Section XVI — MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

GST on pen drive

Pen Drive (HSN 8523) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 85235100 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported pen drive

When pen drive (HSN 85235100) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 10%, AIDC 10%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹32.278. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 85235100 →

Conclusion

The HSN code for pen drive is 8523 at the heading level, with 85235100 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.