What is the HSN Code for Masking Tape?
Masking tape is a lightly adhesive tape used in painting, surface protection and general purpose masking work. It can be made from crepe paper, film or other backing material with a special adhesive that allows clean removal. Under GST, masking tapes are classified based on their material and whether they fall in the category of plastic self adhesive products or gummed paper products.
Painters use masking tape to cover edges, glass and fittings before painting walls, doors or vehicles. It is also widely used in industrial masking operations. Because it is an adhesive product, the HSN code is usually selected from headings that deal with self adhesive plastic sheets, tapes and similar articles or from headings for gummed paper.
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Classification of Painters Tape and Adhesive Masking Film
Masking tape made of plastic film or similar material is commonly classified under self adhesive plates, sheets, film, foil, tape and other flat shapes of plastics. The heading covers a wide variety of adhesive tapes used for packaging, insulation and masking. The specific sub heading depends on the type of plastic and width of the tape.
Paper based masking tape with adhesive coating generally falls under the heading for gummed or adhesive paper and paperboard. Some products described as masking film come as plastic film with adhesive borders and are also treated similar to plastic tapes. The practical approach is to see whether the principal component is plastic or paper and choose the heading accordingly.
Masking Tape HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
Chapter Classification
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% |
| 48111000 | Tarred/asphalted paper and paperboard | 18% |
| 48114100 | Self-adhesive paper and paperboard | 18% |
| 48114900 | Gummed or adhesive paper and paperboard : other | 18% |
| 48115110 | Other Bleached Plastic-Coated Paper | 18% |
| 48115190 | Aseptic Packaging Paper (more than 150g/m2) | 18% |
| 48115910 | Aseptic Packaging Paper | 18% |
| 48115990 | Paper and Paperboard Products Not Elsewhere Classified | 18% |
| 48116000 | Kraft Paper and Paperboard Sheets | 18% |
| 48119011 | Handmade Paper And Paperboard | 18% |
| 48119012 | Chromo & Art Paper, Coated | 18% |
| 48119013 | Building board of paper or pulp | 18% |
| 48119014 | Chromo Board | 18% |
| 48119015 | Raw Base Paper For Sensitising | 18% |
| 48119016 | Surface Marbled Paper | 18% |
| 48119017 | Leather Board And Imitation Leather | 18% |
| 48119018 | Matrix Board | 18% |
| 48119091 | Grape Guard Paper | 18% |
| 48119093 | Fax Machine Thermal Paper | 18% |
| 48119094 | Thermal Paper Jumbo Rolls | 18% |
| 48119095 | Thermal paper in rolls of size less than 1 m in width | 12% |
| 48119096 | Wallpaper Wall Coverings Plaiting Material | 12% |
| 48119099 | Other Paper/Paperboard | 18% |
* GST rates may vary based on the latest GST notifications
GST Impact on Masking Tapes and Their Application
Under GST, masking tape is generally taxed at the standard rate applicable to adhesive tapes and similar products. Since it is an input for painting, repair and industrial work, registered businesses can usually claim full input tax credit on their purchases. The tax then becomes a pass through cost which does not remain with the contractor or manufacturer.
Painters who operate under composition schemes or who are not registered under GST will bear the tax cost in the purchase price of masking tape. They should factor this into their project costing and quotations given to clients. Proper classification and disclosure on invoices helps them explain material costs clearly to their customers.
The Importance of Correct HSN Code for Masking Products
Correct HSN classification for masking tapes and films ensures accurate GST computation and smooth filing of returns. Many suppliers maintain common stock of both plastic based and paper based masking products, and assigning the right code avoids confusion during audits.
If you introduce new masking products with special features such as high temperature resistance or special coatings, you should review whether their classification remains within the same heading or moves to a more specific one. Keeping classification records updated is good practice and reduces compliance risk.
