SMART CARDS:
| Code | Description | GST Rate |
|---|---|---|
| 8523 | DISCS, TAPES, SOLID-STATE NON-VOLATILE STORAGE DEVICES, SMART CARDS AND OTHER MEDIA FOR THE RECORDING OF SOUND OR OF OTHER PHENOMENA, … | 18.00% |
| 852321 | CARDS INCORPORATING A MAGNETIC STRIPE | 18.00% |
| 852329 | OTHER: | 18.00% |
| 852340 | Optical media | 18.00% |
| 852341 | UNRECORDED: | 18.00% |
| 852349 | OTHER : | 18.00% |
| 852351 | SOLID-STATE NON-VOLATILE STORAGE DEVICES | 18.00% |
| 852359 | Other | 18.00% |
| 852380 | OTHER: | 18.00% |