Label sticker HSN Code

Understanding the Label Sticker HSN Code

Label stickers are ubiquitous, found on everything from product packaging and shipping cartons to garments and personal items. Their versatility makes them indispensable for branding, identification, and information dissemination. For manufacturers, distributors, and retailers of these adhesive wonders, understanding their Harmonized System of Nomenclature (HSN) code and the associated Goods and Services Tax (GST) is crucial for accurate compliance and smooth operations.

Peeling Back the Layers of Label Sticker HSN

The HSN classification for label stickers largely depends on their material. The provided data highlights two primary categories under Chapter 39, which covers “Plastics and articles thereof”:

1. General Plastic Stickers (HSN 39199010): This is a broad category covering “Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls – Other : Plastic stickers, whether or not printed, embossed, or impregnated.” This HSN code applies to a wide range of plastic-based self-adhesive labels used in various industries.
2. Plastic Stickers for Garments (HSN 39262031 and 39262039): These codes are specific to plastic stickers designed for apparel and clothing accessories.
   • 39262031 is for “Plastic stickers for garments : Of polyurethane foam.”
   • 39262039 covers “Plastic stickers for garments : Other,” which includes other types of plastic garment stickers not made of polyurethane foam.

It’s also important to note that paper or paperboard labels, even if self-adhesive and printed, fall under a different HSN code: 4821. This code specifically covers “Paper or paperboard labels of all kinds, whether or not printed.” Within 4821, codes like 48211020 for “Labels” or 48219090 for “Others” are commonly used.

Gluing Down the GST Rate

The GST rates for label stickers in India generally vary by their material.

• Plastic Stickers (HSN 39199010, 39262031, 39262039): These commonly attract an 18% GST rate. This rate has been applicable since July 1, 2017, with some specific garment-related plastic stickers having a revised effective date of November 15, 2017, while maintaining the 18% rate.
• Paper or Paperboard Labels (HSN 4821): These also generally attract an 18% GST rate. This applies to both printed and unprinted paper labels, whether gummed or self-adhesive.

Accurate HSN classification and GST rate application are crucial for businesses dealing with label stickers. It ensures proper invoicing, compliance with tax regulations, and smooth trade operations.