Barricading Tape HSN Code

Guide to Barricading Tape HSN Code and GST

Barricading tape, often seen in vibrant yellow and black or red and white, plays a critical role in safety, crowd control, and demarcation across various industries. From construction sites to event management and law enforcement, its presence is indispensable for marking hazardous areas or guiding pedestrian traffic. For businesses manufacturing, importing, or distributing barricading tape in India, understanding its correct Harmonized System of Nomenclature (HSN) code and associated Goods and Services Tax (GST) rate is essential for smooth compliance.

The HSN Code for Barricading Tape

Barricading tape is predominantly made of plastic materials like polyethylene (PE) or polypropylene (PP). Given its composition and self-adhesive or non-adhesive nature, it primarily falls under Chapter 39 of the HSN, which covers “Plastics and articles thereof.”

Within Chapter 39, the most common HSN codes for barricading tape are:

• 3919: This heading specifically covers “Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.” Many barricading tapes are self-adhesive or come in rolls, making this a highly relevant classification.
  • 39199090: This sub-code is particularly broad and covers “Other” self-adhesive plastic tapes not specifically mentioned elsewhere. Barricading tapes, especially those with warning prints, often fall here.
  • 39191000: For self-adhesive plastic tapes in rolls with a width not exceeding 20 cm, this code applies.
• 3920: This heading is for “Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.” Non-adhesive barricading tapes made from simple plastic film can sometimes be classified here.
  • For example, if it’s a simple, non-adhesive plastic film tape, it might align with codes like 39201019 (other sheets of polyethylene) or similar “other” categories within 3920 for plastic film.
• 3926: This is a residual heading for “Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914.” Some non-adhesive barricading tapes, particularly if they are not explicitly covered by 3919 or 3920, might fall under:
  • 39269099: This general “Other” category for plastic articles is a common fallback for items not specifically enumerated elsewhere.

The precise HSN code depends on whether the tape is self-adhesive, its width, and its overall construction (e.g., simple film vs. a more structured tape). However, for many self-adhesive plastic barricading tapes, 39199090 is a frequently used and appropriate classification.

Determining the GST Rate for Barricading Tape

Based on the provided data, and common GST rates for plastic products:

• Barricading tape classified under HSN 3919 (Self-adhesive plates, sheets, film, foil, tape, strip, and other flat shapes, of plastics) is subject to an 18% GST rate. This rate has been in effect since July 1, 2017.
• Similarly, if a non-adhesive barricading tape falls under HSN 3920 (Other plates, sheets, film, foil, and strip, of plastics) or HSN 3926 (Other Articles Of Plastics), the GST rate is also typically 18%.

Therefore, most barricading tapes, irrespective of their specific sub-classification within the plastic chapters, will attract an 18% GST rate. There is no CESS (%) applicable to these items.

Distinguish Barricading Tape from Other Tapes

It is important to differentiate barricading tape from other types of tapes listed in the data that have different HSNs and GST rates:

• Paper-based punch tape (4802): These are paper products and have a 12% GST rate.
• Rubberised textile fabrics, adhesive tape (5906): If a tape is primarily a rubberized textile fabric, it falls under 59061000 and has a 12% GST rate. This is distinct from plastic tapes.
• Magnetic tapes for video recording (8521, 8523): These are electronic media and fall under Chapter 85, with an 18% GST rate.

Always confirm the primary material and construction of the barricading tape to ensure correct HSN classification and GST application.