Insulation Tape HSN Code: Classification for Electrical and PVC Insulation Tapes
Insulation tape is mainly used for insulating and protecting electrical connections. Under GST, most PVC insulation tapes are classified as self-adhesive plastic tapes, while specialised high-temperature or fabric-based tapes may fall under other headings depending on their composition.
Insulation Tape HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 7 | Guide to HSN Section 07 | PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF |
| 16 | Guide to HSN Section 16 | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 39 | Plastics and Articles Thereof | Plastics and articles thereof |
| 85 | Electrical Machinery Equipment | 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 |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 39191000 | In Rolls Of Width Not Exceeding 20 Cm | 18% |
| 39199010 | Other: Plastic stickers | 18% |
| 39199020 | Other | Cellulose Adhesive Tape | 18% |
| 39199090 | Self-Adhesive Plastic Sheets & Tapes | 18% |
| 85441110 | Winding Wire | Of Copper| Enamelled | 18% |
| 85441190 | Winding Wire | Of Copper| Other | 18% |
| 85441910 | Winding Wire | Other | 18% |
| 85441920 | Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) | 18% |
| 85441930 | Winding Wire | Other | 18% |
| 85441990 | Winding Wire | Other | 18% |
| 85442010 | Co-axial cable and other co-axial electric conductors: Co-axial cable | 18% |
| 85442090 | Co-axial electric conductors: Other | 18% |
| 85443000 | Ignition Wiring Sets (Vehicles/Aircraft/Ships) | 18% |
| 85444111 | Other Telephone Cables (<= 80V, with connectors) | 28% |
| 85444119 | Paper Insulated Electric Conductors (<= 80V, with connectors) | 28% |
| 85444120 | Plastic Insulated Electric Conductors (<= 80V, with connectors) | 28% |
| 85444130 | Rubber Insulated Electric Conductors (<= 80V, with connectors) | 28% |
| 85444140 | Other Electric Conductors (<= 80V, with connectors) | 28% |
| 85444190 | Insulated cable <=80V, conn. | 28% |
| 85444210 | Insulated Electric Conductors Copper | 18% |
| 85444220 | Other Insulated Electric Conductors Copper | 18% |
| 85444230 | Insulated Electric Conductors Aluminium | 18% |
| 85444290 | Dry Core Paper Insulated Telephone Cables (<= 80V, without connectors) | 18% |
| 85444291 | Paper Insulated Telecom Conductors | 18% |
| 85444292 | Plastic Insulated Telecom Conductors | 18% |
| 85444293 | Rubber Insulated Telecom Conductors | 18% |
| 85444299 | Other Insulated Electric Conductors | 18% |
| 85444910 | Paper Insulated Electric Conductors (≤1000V) | 18% |
| 85444911 | Other Telephone Cables (<= 80V, without connectors) | 18% |
| 85444919 | Other Electric Conductors (<= 80V, without connectors) | 18% |
| 85444920 | Plastic Insulated Electric Conductors (≤1000V) | 18% |
| 85444930 | Rubber Insulated Electric Conductors (≤1000V) | 18% |
| 85444990 | Paper Insulated Electric Conductors (80V-1000V, with connectors) | 18% |
| 85444991 | Paper Insulated Telecom Conductors | 18% |
| 85444992 | Plastic Insulated Telecom Conductors | 18% |
| 85444993 | Rubber Insulated Telecom Conductors | 18% |
| 85444999 | Other electric conductors | 18% |
| 85445110 | Plastic Insulated Telecom Cables (80V-1000V, with connectors) | 18% |
| 85445120 | Other Plastic Insulated Electric Conductors (80V-1000V, with connectors) | 18% |
| 85445130 | Rubber Insulated Telecom Cables (80V-1000V, with connectors) | 18% |
| 85445140 | Other Rubber Insulated Electric Conductors (80V-1000V, with connectors) | 18% |
| 85445150 | Other Electric Conductors (80V-1000V, with connectors) | 18% |
| 85445190 | Paper Insulated Electric Conductors (80V-1000V, without connectors) | 18% |
| 85445910 | Plastic Insulated Telecom Cables (80V-1000V, without connectors) | 28% |
| 85445920 | Other Plastic Insulated Electric Conductors (80V-1000V, without connectors) | 28% |
| 85445930 | Rubber Insulated Telecom Cables (80V-1000V, without connectors) | 28% |
| 85445940 | Other Rubber Insulated Electric Conductors (80V-1000V, without connectors) | 28% |
| 85445950 | Other Electric Conductors (80V-1000V, without connectors) | 28% |
| 85445990 | Lead Battery Plates/Lugs Scrap | 28% |
| 85446010 | Plastic Insulated Electric Conductors for Voltage >1000 V | 18% |
| 85446020 | Other Electric Conductors Over 1000 V: Plastic Insulated | 18% |
| 85446030 | Rubber Insulated Electric Conductors over 1000 V | 18% |
| 85446090 | Electric conductors >1000 V | 18% |
| 85447010 | Porcelain Post Insulators: Voltage 6.6 kV to 11 kV | 18% |
| 85447090 | Optical Fibre Cables | Other | 18% |
* GST rates may vary based on the latest GST notifications
What Is the HSN Code for Electrical Insulation Tape
Typical PVC electrical insulation tape used by electricians is classified under the plastics chapter as self-adhesive plastic tape. The plastic backing gives the product its essential character, so it is not generally classified under electrical equipment headings.
How Heat-Resistant and Special Insulation Tapes Are Classified
Heat-resistant tapes may be made from polyester film, glass cloth or other composite materials. Depending on the backing and the level of electrical performance, they may fall under plastic tape, textile-based adhesive tape or even under electrical insulator headings if they function as specific insulating components.
GST on Insulation Tape Products
Insulation tapes usually attract the standard GST rate for goods. Businesses purchasing these tapes as consumables for electrical works can claim input tax credit when they provide taxable outward supplies or works contracts, subject to normal ITC conditions.
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Frequently Asked Questions
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Are all insulation tapes classified under the same HSN code?
No. PVC insulation tapes generally fall under self-adhesive plastic tape, while fabric or specialised high-temperature tapes may fall under different headings.
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Should an electrical contractor show an HSN code for tape separately on invoices?
If tape is used as part of a composite works contract, only the service HSN code is usually shown. Separate HSN for tape is not required in such composite billing.
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Do colour variations in insulation tape affect classification?
Colour does not affect HSN classification. The backing material and purpose determine the correct code.
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Is there any GST exemption for insulation tape?
There is no general exemption. Insulation tape is normally taxable unless a specific notification provides otherwise.