Adhesive HSN Code
GST rates and HSN code for Adhesive.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery | Narrow Woven Fabrics Other Than Goods Of Heading 5807; Narrow Fabrics Consisting Of Warp Without Weft Assembled By Means Of An Adhesive (Bolducs)- Other Woven Fabrics: – Of Other Textile Materials: Other Narrow Fabrics Of Jute | 58063930 | 5% | – | 15/11/2017 | – |
| Narrow Woven Fabrics Other Than Goods Of Heading 5807; Narrow Fabrics Consisting Of Warp Without Weft Assembled By Means Of An Adhesive (Bolducs)- Other Woven Fabrics: – Of Cotton:Other | 58063190 | 5% | – | 15/11/2017 | – | |
| Pharmaceutical products | Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical,Dental Or Veterinary Purposes A | 30051090 | 12% | – | 01/07/2017 | – |
| Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical,Dental Or Veterinary Purposes O | 30059010 | 12% | – | 01/07/2017 | – | |
| Sterile Surgical Catgut, Similar Sterile Suture Materials (Including Sterile Absorbable Surgical Or Dental Yarns) And Sterile Tissue Adhesives For Surgical Wound Closure; Sterile Laminaria And Sterile Laminaria Tents; Sterile Absorbable Surgical Or Dental Haemostatics; Sterile Surgical Or Dental Adhesion Barriers, Whether Or Not Absorbable | 300610 | 12% | – | 01/07/2017 | – | |
| Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical,Dental Or Veterinary Purposes O | 30059050 | 12% | – | 01/07/2017 | – | |
| Pharmaceutical Goods Specified In Note 4 To This Chapter [I.E. Sterile Surgical Catgut, Similar Sterile Suture Materials (Including Sterile Absorbable Surgical Or Dental Yarns) And Sterile Tissue Adhesives For Surgical Wound Closure; Sterile Laminaria And Sterile Laminaria Tents; Sterile Absorbable Surgical Or Dental Haemostatics; Sterile Surgical Or Denatal Adhesion Barriers, Whether Or Not Absorbable; Waste Pharmaceuticals] [Other Than Contraceptives] | 3006 | 12% | – | 01/07/2017 | – | |
| Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical,Dental Or Veterinary Purposes A | 30051010 | 12% | – | 01/07/2017 | – | |
| Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical,Dental Or Veterinary Purposes O | 30059040 | 12% | – | 01/07/2017 | – | |
| Pharmaceutical Goods Specified In Note 4 To This Chapter Sterile Surgical Catgut, Similar Sterile Suture Materials (Including Sterile Absorbabale Surgical Or Dental Yarns)And Sterile Tissue Adhesives For Surgical Wound Closure; Sterile Laminaria And Steri | 30061020 | 12% | – | 01/07/2017 | – | |
| Albuminoidal substances; modified starches; glues; enzymes | Adhesives Based On Polymers Of Headings 3901 To 3913 Or On Rubber | 350691 | 18% | – | 01/07/2017 | – |
| Prepared Glues And Other Prepared Adhesives, Not Elsewhere Specified Or Included; Products Suitable For Use As Glues Or Adhesives, Put Up For Retail Sale As Glues Or Adhesives, Not Exceeding A Net Weight Of 1 Kg : Other: Other: Prepared Glues And Other Pr | 35069991 | 18% | – | 01/07/2017 | – | |
| Prepared Glues And Other Prepared Adhesives, Not Elsewhere Specified Or Included; Products Suitable For Use As Glues Or Adhesives, Put Up For Retail Sale As Glues Or Adhesives, Not Exceeding A Net Weight Of 1Kg : Products Suitable For Use As Glues Or Adhe | 35061000 | 18% | – | 01/07/2017 | – | |
| Prepared Glues And Other Prepared Adhesives, Not Elsewhere Specified Or Included; Products Suitable For Use As Glues Or Adhesives, Put Up For Retail Sale As Glues Or Adhesives, Not Exceeding A Net Weight Of 1 Kg : Other: Other: Synthetic Glue With Phenol | 35069910 | 18% | – | 01/07/2017 | – | |
| Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use | Rubberised Textile Fabrics, Other Than Those Of Heading 5902 – Adhesive Tape Of A Width Not Exceeding 20 Cm | 59061000 | 12% | – | 01/07/2017 | – |
| Plastics and articles thereof | Self – Adhesive Plates, Sheets, Film, Foil, Tape, Strip And Other Flat Shapes, Of Plastics, Whether Or Not In Rolls – Other : Other | 39199090 | 18% | – | 01/07/2017 | – |
| Self-Adhesive Plates, Sheets, Film, Foil, Tape, Strip And Other Flat Shapes, Of Plastics, Whether Or Not In Rolls | 3919 | 18% | – | 01/07/2017 | – | |
| Floor Coverings Of Plastics, Whether Or Not Self – Adhesive, In Rolls Or In The Form Of Tiles; Wall Or Ceiling Coverings Of Plastics, As Defined In Note 9 To This Chapter – Of Other Plastics :Wall Or Ceiling Coverings Combined With Knitted Or Woven Fabric | 39189020 | 18% | – | 15/11/2017 | – | |
| (waste and scrap) paper or paperboard | 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 : Self-Adhesive | 48231200 | 18% | – | 01/07/2017 | – |
| Photographic or cinematographic goods | Chemical Preparations For Photographic Uses (Other Than Varnishes, Glues, Adhesives And Similar Preparations); Unmixed Products For Photographic Uses, Put Up In Measured Portions Or Put Up For Retail Sale In A Form Ready For Use Other: Chemical Products M | 37079010 | 18% | – | 01/07/2017 | – |
Understanding the Adhesive HSN Code
Adhesives are ubiquitous, binding together countless products in industries ranging from manufacturing to healthcare. For businesses dealing with various forms of adhesives in India, accurately identifying the Harmonized System Nomenclature (HSN) code and the corresponding Goods and Services Tax (GST) rate is essential for seamless compliance. Let’s get a grip on the diverse classifications related to “adhesive.”
Adhesive HSN Codes by Type and Application
The HSN classification for “adhesive” is highly dependent on its chemical composition, form (liquid, tape, etc.), and intended use. The provided data highlights several key categories:
1. Prepared Glues and Adhesives (Chapter 35: Albuminoidal substances; modified starches; glues; enzymes): This chapter is the primary home for chemical adhesive preparations.
- Adhesives Based on Polymers of Headings 3901 to 3913 or on Rubber: These are industrial or specialized adhesives.
- HSN 350691 covers these types of adhesives.
- Prepared Glues and Other Prepared Adhesives, Not Elsewhere Specified or Included: This is a broad category for general-purpose glues.
- Products Suitable For Use As Glues Or Adhesives, Put Up For Retail Sale As Glues Or Adhesives, Not Exceeding A Net Weight Of 1 Kg: This includes common retail glues, under HSN 35061000.
- Other Prepared Glues And Other Prepared Adhesives: This covers other types of prepared glues.
- Synthetic Glue With Phenol: HSN 35069910.
- Other Prepared Glues And Other Pr: HSN 35069991.
2. Adhesive Medical and Surgical Articles (Chapter 30: Pharmaceutical products): This is a critical category for healthcare applications where an adhesive component is part of a medical device or dressing.
- Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances: This covers adhesive bandages and dressings.
- HSN codes include 30051010, 30051090, 30059010, 30059040, 30059050.
- Sterile Surgical Catgut… And Sterile Tissue Adhesives For Surgical Wound Closure: These are specialized medical adhesives used in surgery.
- HSN 300610 (broadly) and specifically 30061020.
3. Self-Adhesive Tapes and Films (Chapters 39, 59, 48): Here, the “adhesive” characteristic is integral to the product’s form.
- Self-Adhesive Plates, Sheets, Film, Foil, Tape, Strip And Other Flat Shapes, Of Plastics: This covers various plastic adhesive products.
- Broadly HSN 3919.
- Specific sub-codes like 39199090 for “Other: Other”.
- Rubberised Textile Fabrics – Adhesive Tape Of A Width Not Exceeding 20 Cm: This refers to adhesive tapes with a textile and rubber base.
- HSN 59061000.
- Gummed Or Adhesive Paper, In Strips Or Rolls – Self-Adhesive: This covers paper-based adhesive products.
- HSN 48231200.
4. Other Products Containing Adhesives (Chapters 58, 37, 39):
- Narrow Fabrics Consisting Of Warp Without Weft Assembled By Means Of An Adhesive (Bolducs): This describes a specific textile fabric construction.
- HSN codes like 58063930 (of Jute) and 58063190 (of Cotton).
- Floor Coverings Of Plastics, Whether Or Not Self-Adhesive: Plastic floor, wall, or ceiling coverings that may have an adhesive backing.
- HSN 39189020.
- Chemical Preparations For Photographic Uses (Other Than Varnishes, Glues, Adhesives And Similar Preparations): This heading explicitly excludes adhesives, indicating they are classified elsewhere. HSN 37079010.
The key takeaway is that “adhesive” can refer to the chemical compound itself, a medical product incorporating adhesive, or a product in a self-adhesive form (like tape or film).
Understanding the GST Rates for Adhesives
The GST rates for adhesives and adhesive-related products show some variation based on their specific application and nature:
- Prepared Glues and Adhesives (Chapter 35): All types of prepared glues and adhesives under HSN 3506 consistently attract an 18% GST rate, effective from July 1, 2017.
- Adhesive Medical and Surgical Articles (Chapter 30): Adhesive plasters, bandages, and sterile tissue adhesives for surgical wound closure (HSN 3005 and 3006) are generally subject to a 12% GST rate, effective from July 1, 2017. This lower rate reflects their essential medical nature.
- Self-Adhesive Plastics (Chapter 39): Self-adhesive plates, sheets, film, foil, tape, etc., of plastics (HSN 3919) attract an 18% GST rate, effective from July 1, 2017. Plastic floor/wall coverings (HSN 39189020) also have an 18% GST rate.
- Rubberised Adhesive Tape (Chapter 59): Adhesive tape of rubberised textile fabric (HSN 59061000) is subject to a 12% GST rate, effective from July 1, 2017.
- Self-Adhesive Paper (Chapter 48): Self-adhesive paper in strips or rolls (HSN 48231200) attracts an 18% GST rate, effective from July 1, 2017.
- Narrow Fabrics with Adhesive (Chapter 58): Narrow woven fabrics assembled by means of an adhesive (HSN 5806) are subject to a 5% GST rate, effective from November 15, 2017. This is the lowest rate among the adhesive categories.
This diversity in GST rates highlights the importance of precise HSN classification to determine the correct tax liability.
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