IntelligentGST
HSN · Goods · Sub-heading

852352

Smart cards:

Where it sits

  1. 85ChapterElectrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
  2. 8523HeadingDiscs, 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:
  3. 852352Smart cards:

GST rate for 852352

The rate depends on CBIC notifications and sometimes on conditions such as branding, packaging or price, so it isn’t shown here. Check the current rate on the official list before you invoice.

Check rate on CBIC

More specific codes under 852352 (3)

CodeDescription
85235210Tariff itemSim cards
85235220Tariff itemMemory cards
85235290Tariff itemOther

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