Cello tape HSN Code
GST rates and HSN code for Cello tape.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| (waste and scrap) paper or paperboard | Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026230 | 12% | – | 01/07/2017 | – |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025640 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48023000 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026240 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 4802 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025570 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025710 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026130 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026920 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025830 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026290 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025440 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025650 | 12% | – | 01/07/2017 | – | |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Video Recording Or Reproducing Apparatus, Whether Or Not Incorporating A Video Tuner -Magnetic Tape-Type: – Other: Video Recorders Betacam Or Betacam Sp Or Digital Betacam S-Vhs Or Digital-S | 85211092 | 18% | – | 01/07/2017 | – |
| Prepared Unrecorded Media For Sound Recording Or Similar Recording Of Other Phenomena, Other Than Products Of Chapter 37 – Magnetic Tapes: – Of A Width Not Exceeding 4 Mm : – For Recording Phenomena Other Than Sound: Other Video Magnetic Tape Including Th | 85231122 | 18% | – | 01/07/2017 | – | |
| Magnetic Tape Recorders And Other Sound Recording Apparatus, Whether Or Not Incorporating A Sound Reproducing Device – Other: Compact Disc Recording Apparatus | 85209010 | 0 | – | 01/07/2017 | – | |
| Cartridge Tape | 85234140 | 18% | – | 01/07/2017 | – | |
| Video Recording Or Reproducing Apparatus, Whether Or Not Incorporating A Video Tuner -Magnetic Tape-Type: – Other: Other | 85211099 | 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 | – |
Understanding Cello Tape HSN Codes and GST Rates
Cello tape, or adhesive tape, is a ubiquitous item in homes, offices, and industries for countless sealing, joining, and packaging tasks. For businesses that manufacture, distribute, or simply use cello tape, understanding its Harmonized System of Nomenclature (HSN) code and the associated Goods and Services Tax (GST) rate is crucial for accurate compliance. The classification of “cello tape” largely depends on the material it’s made from. Let’s delve into the relevant HSN codes.
The Primary Classification: Plastic Adhesive Tapes
Most common cello tapes are made of plastic and feature a self-adhesive coating. These fall under HSN Chapter 39: “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: HSN 39199090 is the relevant code for these types of plastic adhesive tapes. This HSN code generally attracts an 18% GST rate, effective from July 1, 2017.
Other Adhesive Tapes: Material Matters
While plastic tapes are common, other materials can also form adhesive tapes, leading to different classifications:
- Rubberised Textile Fabrics – Adhesive Tape Of A Width Not Exceeding 20 Cm: This type of tape, made from rubberized textile fabric, falls under HSN Chapter 59: “Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.” HSN 59061000 specifically covers this product and carries a 12% GST rate, effective from July 1, 2017. This would include tapes with a fabric backing coated with adhesive, often used for electrical insulation or heavy-duty purposes.
Tape in Other Contexts: Not Cello Tape
It’s important to distinguish “cello tape” from other types of “tape” mentioned in HSN classifications, as their purposes and materials are entirely different:
- Paper and Paperboard “Tape”: HSN Chapter 48: “(waste and scrap) paper or paperboard” includes various forms of “punch tape paper” (e.g., HSNs 48026230, 48025640, 48023000, etc.). These refer to paper used for data input or specific industrial applications, not adhesive tape, and generally have a 12% GST rate.
- Magnetic Tapes for Recording: HSN Chapter 85: “Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles” includes:
- Video Recording Or Reproducing Apparatus -Magnetic Tape-Type: HSNs like 85211092 and 85211099 (18% GST).
- Prepared Unrecorded Media for Sound Recording or Similar Recording… – Magnetic Tapes: HSN 85231122 for “Other Video Magnetic Tape” and 85234140 for “Cartridge Tape” (both 18% GST). These are media for storing data, not adhesive tapes.
- Magnetic Tape Recorders: HSN 85209010 for “Compact Disc Recording Apparatus” (0% GST) is broadly related but not for adhesive tape.
In summary, when you’re looking for the HSN code for “cello tape,” the primary consideration is its material. If it’s a typical plastic adhesive tape, HSN 39199090 (18% GST) is likely the correct classification. If it’s a rubberized textile adhesive tape, HSN 59061000 (12% GST) applies. Always ensure you classify based on the specific material composition to ensure GST compliance.
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