Electrical tape HSN Code : Applicability, HSN Code and GST Rate on Electrical tape

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
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 – Other : – Other : Insulating Tape, Electrical Of Cotton	59069910	12%	–	01/07/2017	–
<strong>Electrical</strong> 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	–
Magnetic Tape Recorders And Other Sound Recording Apparatus, Whether Or Not Incorporating A Sound Reproducing Device – Other: Other	85209090	0	–	01/07/2017	–
Video Recording Or Reproducing Apparatus, Whether Or Not Incorporating A Video Tuner -Magnetic Tape-Type: – Other: Professional Video Tape Recorders With Or 1 Tape Solid State Or Otherwise	85211091	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 Exceeding 6.5 Mm: – For Recording Sound : Audio Cassette Tape Of Width Exceeding 6.5 Mm But Not Exceedi	85231311	18%	–	01/07/2017	–
Prepared Unrecorded Media For Sound Recording Or Similar Recording Of Other Phenomena, Other Than Products Of Chapter 37 – Other: Cartridge Tape	85239020	18%	–	01/07/2017	–
Magnetic Tape Recorders And Other Sound Recording Apparatus, Whether Or Not Incorporating A Sound Reproducing Device Telephone Answering Machines	85202000	0	–	01/07/2017	–
Magnetic Tape Recorders And Other Sound Recording Apparatus, Whether Or Not Incorporating A Sound Reproducing Device – Other Magnetic Tape Recorders Incorporating Sound Reproducing Apparatus: – Other, Cassette-Type: Heavy-Duty Tape Recorders	85203310	0	–	01/07/2017	–
Magnetic Tape Recorders And Other Sound Recording Apparatus, Whether Or Not Incorporating A Sound Reproducing Device Dictating Machines Not Capable Of Operating Without An External Source Of Power	85201000	0	–	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 Exceeding 6.5 Mm: – For Recording Sound : Other Audio Magnetic Tape Of Width Exceeding6.5 Mm But Not Ex	85231313	18%	–	01/07/2017	–
Magnetic Tape Recorders And Other Sound Recording Apparatus, Whether Or Not Incorporating A Sound Reproducing Device – Other Magnetic Tape Recorders Incorporating Sound Reproducing Apparatus: – Other : Other	85203990	0	–	01/07/2017	–
Magnetic Tape Recorders And Other Sound Recording Apparatus, Whether Or Not Incorporating A Sound Reproducing Device – Other Magnetic Tape Recorders Incorporating Sound Reproducing Apparatus: Digital Audio Type	85203200	0	–	01/07/2017	–
Video Recording Or Reproducing Apparatus, Whether Or Not Incorporating A Video Tuner -Magnetic Tape-Type: – Cassette Tape-Type: Video Recorders Betacam Or Betacam Sp Or Digital Betacam S-Vhs Or Digital-S	85211012	18%	–	01/07/2017	–
Video Recording Or Reproducing Apparatus, Whether Or Not Incorporating A Video Tuner -Magnetic Tape-Type: – Spool Type: Other	85211029	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 Exceeding 6.5 Mm: – For Recording Sound : Other Audio Cassette Tape	85231312	18%	–	01/07/2017	–
Cartridge Tape	85234960	18%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

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 – Other : – Other : Insulating Tape, Electrical Of Cotton

59069910

12%

–

01/07/2017

–

<strong>Electrical</strong> 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

–

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

–

Magnetic Tape Recorders And Other Sound Recording Apparatus, Whether Or Not Incorporating A Sound Reproducing Device – Other: Other

85209090

–

01/07/2017

–

Video Recording Or Reproducing Apparatus, Whether Or Not Incorporating A Video Tuner -Magnetic Tape-Type: – Other: Professional Video Tape Recorders With Or 1 Tape Solid State Or Otherwise

85211091

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 Exceeding 6.5 Mm: – For Recording Sound : Audio Cassette Tape Of Width Exceeding 6.5 Mm But Not Exceedi

85231311

18%

–

01/07/2017

–

Prepared Unrecorded Media For Sound Recording Or Similar Recording Of Other Phenomena, Other Than Products Of Chapter 37 – Other: Cartridge Tape

85239020

18%

–

01/07/2017

–

Magnetic Tape Recorders And Other Sound Recording Apparatus, Whether Or Not Incorporating A Sound Reproducing Device Telephone Answering Machines

85202000

–

01/07/2017

–

Magnetic Tape Recorders And Other Sound Recording Apparatus, Whether Or Not Incorporating A Sound Reproducing Device – Other Magnetic Tape Recorders Incorporating Sound Reproducing Apparatus: – Other, Cassette-Type: Heavy-Duty Tape Recorders

85203310

–

01/07/2017

–

Magnetic Tape Recorders And Other Sound Recording Apparatus, Whether Or Not Incorporating A Sound Reproducing Device Dictating Machines Not Capable Of Operating Without An External Source Of Power

85201000

–

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 Exceeding 6.5 Mm: – For Recording Sound : Other Audio Magnetic Tape Of Width Exceeding6.5 Mm But Not Ex

85231313

18%

–

01/07/2017

–

85203990

–

01/07/2017

–

85203200

–

01/07/2017

–

Video Recording Or Reproducing Apparatus, Whether Or Not Incorporating A Video Tuner -Magnetic Tape-Type: – Cassette Tape-Type: Video Recorders Betacam Or Betacam Sp Or Digital Betacam S-Vhs Or Digital-S

85211012

18%

–

01/07/2017

–

Video Recording Or Reproducing Apparatus, Whether Or Not Incorporating A Video Tuner -Magnetic Tape-Type: – Spool Type: Other

85211029

18%

–

01/07/2017

–

85231312

18%

–

01/07/2017

–

Cartridge Tape

85234960

18%

–

01/07/2017

–

Understanding HSN Codes for Electrical Tape

HSN codes are crucial for GST classification in India. When it comes to “electrical tape,” the provided data offers a specific classification alongside other seemingly related but distinct items like magnetic tapes. Understanding these distinctions is key for accurate GST compliance.

Based on the data, “insulating tape, electrical of cotton” has a specific HSN code and GST rate, separate from magnetic tapes used in recording devices.

Insulating Electrical Tape (12% GST):

Insulating Tape, Electrical of Cotton: This specific type of electrical tape is classified under HSN code 59069910 and attracts a 12% GST rate.

Magnetic Tapes (18% or 0% GST):

The data also lists various types of magnetic tapes under Chapter 85, which deals with electrical machinery and equipment. These are distinct from insulating electrical tape:

Video Recording Magnetic Tapes (Various Types): These, including Betacam, S-VHS, digital formats, and others, under HSN codes like 85211092, 85231122, 85211099, 85211091, and 85211012, attract an 18% GST rate.
Audio Magnetic Tapes (Cassette and Other): These, under HSN codes like 85231311, 85231313, and 85231312, also attract an 18% GST rate.
Cartridge Tapes: These, under HSN codes 85234140 and 85234960, have an 18% GST rate.
Magnetic Tape Recorders (Various Types): These recording devices themselves, under HSN codes like 85209010, 85209090, 85202000, 85203310, 85201000, 85203990, and 85203200, have a 0% GST rate mentioned in the data.

It’s crucial to differentiate between insulating electrical tape (used for electrical insulation) and magnetic tapes (used for recording data) for correct HSN classification and GST application.

FAQs

What is the HSN code for cotton-based electrical insulating tape?

Electrical insulating tape made of cotton is classified under HSN code 59069910.

What is the GST rate on electrical insulating tape made of cotton?

This specific type of electrical tape attracts a 12% GST rate.

Are magnetic tapes for video recording classified under the same HSN code as electrical insulating tape?

No, magnetic tapes for video recording fall under Chapter 85, with HSN codes like 85211092 and 85231122, and are taxed at 18%.

What is the GST rate on audio cassette tapes?

Audio cassette tapes are classified under HSN codes like 85231311 and attract an 18% GST rate.

Is the GST rate the same for all types of tapes listed in the data?

No, electrical insulating tape of cotton has a 12% GST, while most magnetic tapes have an 8% GST. Additionally, magnetic tape recorders have a 0% GST mentioned.

Electrical tape HSN Code

Understanding HSN Codes for Electrical Tape

Insulating Electrical Tape (12% GST):

Magnetic Tapes (18% or 0% GST):

HSN Code of similar products

FAQs

What is the HSN code for cotton-based electrical insulating tape?

What is the GST rate on electrical insulating tape made of cotton?

Are magnetic tapes for video recording classified under the same HSN code as electrical insulating tape?

What is the GST rate on audio cassette tapes?

Is the GST rate the same for all types of tapes listed in the data?