Pen Drive HSN Code 8523 and GST Rate
USB flash drives, memory cards and other solid state storage media.
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- HSN code
- 8523
- GST rate
- 18%
- Chapter
- 85: Electrical equipment and electronics
- Before 22 Sep 2025
- No change
What is the HSN code for pen drive?
Pen Drive falls under HSN 8523, in chapter 85 (Electrical equipment and electronics).
Pen drives and memory cards are solid state storage media of subheading 852351 and taxed at 18%. Internal and external SSDs and hard disks are storage units of computers in 847170. Software sold on a pen drive is usually taxed as the software supply.
| Code | Description |
|---|---|
| 852351 | Solid state non volatile storage devices (pen drives, memory cards) |
| 852352 | Smart cards |
| 852349 | Optical media (CDs, DVDs) |
GST rate on pen drive
The GST rate on pen drive is 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 8523 |
| Above Rs 5 crore | 6 on every invoice | 852351, 852352, 852349 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 85 |
Sample GST invoice line for pen drive
Here is how a line for pen drive looks on a tax invoice within one state: 50 × pen drive at Rs 450.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Pen Drive | 8523 | 50 × pen drive | 450.00 | 22,500.00 | 2,025.00 | 2,025.00 | 26,550.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 4,050.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 85 at a glance
Chapter 85 (Electrical equipment and electronics) covers: Motors, generators, batteries, phones, TVs, wires, switches and other electrical goods.
Related HSN codes
Products often bought, sold or invoiced together with pen drive:
Частые вопросы
What is the HSN code for pen drive?
Pen Drive falls under HSN 8523: USB flash drives, memory cards and other solid state storage media. Common 6 digit codes are 852351 for solid state non volatile storage devices (pen drives, memory cards) and 852352 for smart cards.
What is the GST rate on pen drive?
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states.
How many digits of the pen drive HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 8523 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 852351, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.