Abro Tape HSN Code

Understanding Abro Tape HSN Classification

Abro Tape, a widely recognized brand, offers a diverse range of adhesive tapes, from masking and packaging to electrical and specialized tapes. For businesses dealing with Abro Tape products in India, understanding their correct HSN (Harmonized System of Nomenclature) code is crucial for accurate GST (Goods and Services Tax) compliance. The HSN system provides a globally standardized method for classifying goods, which streamlines trade and taxation.

The HSN code for “Abro Tape” will depend entirely on the material of the tape and its primary purpose. The term “Abro Tape” itself is a brand name, not a specific product classification. Therefore, we must look at the underlying material of the tape to find its correct HSN.

Based on the provided data, we can identify key categories for various types of tapes:

1. Tapes Made of Plastics (Most Common for Abro Tapes)

Many popular Abro Tapes, such as BOPP (packaging tape), PVC electrical tape, or duct tape, are primarily made of plastics. These fall under:

• Chapter 39: Plastics and articles thereof.
  • HSN 3919: Self-Adhesive Plates, Sheets, Film, Foil, Tape, Strip And Other Flat Shapes, Of Plastics, Whether Or Not In Rolls.
    • The general heading 3919 broadly covers all self-adhesive plastic tapes.
    • More specifically, 39199090 (“Other: Other” under Self-Adhesive Plates, Sheets, Film, Foil, Tape, Strip And Other Flat Shapes, Of Plastics, Whether Or Not In Rolls) is a common HSN code for various general-purpose self-adhesive plastic tapes.

These types of plastic-based tapes generally attract an 18% GST rate, effective from July 1, 2017.

2. Tapes Made of Rubberised Textile Fabrics

Some specialized Abro Tapes, particularly those with a fabric backing and a rubberized adhesive (like certain duct tapes or heavy-duty tapes), could potentially fall under:

• Chapter 59: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.
  • HSN 59061000: Rubberised Textile Fabrics, Other Than Those Of Heading 5902 – Adhesive Tape Of A Width Not Exceeding 20 Cm.

These textile-based adhesive tapes attract a 12% GST rate, effective from July 1, 2017.

3. Tapes Made of Paper or Paperboard

While less common for branded “Abro Tape” in general use, some masking tapes or specialty tapes might be paper-based. These would fall under:

• Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard.
  • The data provided lists various sub-headings under 4802: Uncoated Paper And Paperboard… and Non-Perforated Punch Card And Punch Tape Paper. While these specific codes often refer to unperforated punch tape paper, for adhesive paper tapes, a broader HSN like 4823 (“Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres – Gummed or adhesive paper, in strips or rolls”) would be more applicable. However, the data explicitly shows HSNs under 4802 as “Tape Paper,” which would have a 12% GST rate, effective from July 1, 2017.

4. Magnetic Tapes (Less Likely for “Abro Tape” as a general term)

The data also references magnetic tapes for recording:

• Chapter 85: Electrical machinery and equipment and parts thereof.
  • HSN 85231122 (for recording phenomena other than sound: Other Video Magnetic Tape) and 85234140 (Cartridge Tape). These are for data or video recording purposes and attract an 18% GST rate. These are generally not what one would refer to as “Abro Tape” in a common context.