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 Table and GST Overview
| HSN / SAC Code | Product or Service Description | Product Type / Variant | Typical GST Rate |
|---|---|---|---|
| 391910 | Self-adhesive plates, sheets, film and tape of plastics | PVC electrical insulation tape | 18% |
| 391990 | Other self-adhesive plastic articles | Special forming or moulding insulation strips and tapes | 18% |
| 854690 | Electrical insulators of any material | Specialised insulating parts and accessories | 18% |
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.