Tape HSN Code: Classification for Adhesive and Packing Tapes
Tape products, such as adhesive tape, duct tape and packing tape, are widely used in homes, offices and warehouses. Under GST, tape classification depends mainly on the material used for the backing and the type of adhesive applied.
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 | Packing tape, cellophane tape and general plastic adhesive tapes | 18% |
| 481141 | Gummed or adhesive paper and paperboard in strips or rolls | Paper based packing and office tapes | 18% |
| 590610 | Adhesive tape of textile materials | Cloth tape and fabric-reinforced duct tape | 12% or 18% |
What Is the HSN Code for Adhesive and Packing Tapes
For most packaging and office use, plastic adhesive tape is classified under the plastics chapter as self adhesive plastic tape. Paper based tapes fall under the paper chapter, while fabric reinforced tapes may fall under textile based adhesive tape entries.
How Packing Tape and Duct Tape Are Classified under HSN
Clear and brown carton sealing tapes usually fall under self adhesive plastic tape. Heavy duty duct tapes often use a cloth or fabric backing and may be classified under textile based adhesive tape depending on their composition and tariff wording.
GST on Tape Products and Their Taxation
Most adhesive and packing tapes attract the standard GST rate on goods. Traders and manufacturers should show the correct tape HSN code in invoices so that buyers can claim input tax credit smoothly and departmental officers can match records without confusion.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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Is all packing tape taxed at the same GST rate?
Most common packing tapes attract the standard GST rate, but specialised industrial tapes may have different treatment based on their material and use.
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Do masking tapes and cellophane tapes share the same HSN code?
Masking tapes may be paper or plastic based. Cellophane tapes are usually plastic based. Their codes can differ depending on the backing material.
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How should a small trader decide the correct tape HSN code?
Check the backing material, read the manufacturer description and compare it with tariff entries. In case of doubt, consult your tax adviser or supplier.
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Can one HSN code be used for all tape items?
For strict compliance each product should be correctly classified. However, small traders sometimes use one main code for similar tape items where tariff differences are minor.