Paper tape HSN Code

Paper Tape HSN Codes and GST Rates

Paper tape, a ubiquitous item in offices, homes, and industries, plays a crucial role in various applications. Understanding its HSN (Harmonized System of Nomenclature) code and the associated GST (Goods and Services Tax) rate is essential for businesses and consumers alike to ensure proper taxation and compliance.

Decoding Paper Tape HSN Codes

The HSN code for paper tape primarily falls under Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard. Within this chapter, several HSN codes can apply to different types of paper tape, largely depending on their specific characteristics and intended use.

• HSN 4802: This broad category covers “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; hand-made paper and paperboard.” Many variations of punch tape paper, which historically were paper-based, fall under various subheadings of 4802, such as:
  • 48026230
  • 48025640
  • 48023000
  • 48026240
  • 48025570
  • 48025710
  • 48026130
  • 48026920
  • 48025830
  • 48026290
  • 48025440
  • 48025650
  • 48025750
  • 48025560
  • 48025610
  • 48026140
  • 48026210
  • 48026190
  • 48025530
• HSN 4811: This heading is crucial for adhesive paper tapes. It encompasses “Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or in square or rectangular sheets, of any size (excluding goods of heading 4803, 4809 and 4810).” Specifically:
  • 48114100: This is a very common HSN code for “Self-adhesive paper and paperboard” and includes products like masking tape, crepe paper masking tape, and self-adhesive paper.
  • 48114900: This covers “Other gummed or adhesive paper and paperboard,” which can include various other types of adhesive paper tapes.
  • 48119099: This is a residual category for “Others” within HSN 4811 and may also include certain paper tapes, such as crepe paper masking tape or silicone paper used in tape manufacturing.
• HSN 3919: While Chapter 48 deals with paper, it’s important to note that if a “paper tape” primarily derives its character from a plastic self-adhesive layer, it might fall under Chapter 39: Plastics and articles thereof, specifically HSN 3919: “Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.” This typically applies to tapes where plastic is the dominant material, even if it has a paper liner. Sub-categories include:
  • 39199090 (Other self-adhesive plates, etc., of plastics)

Understanding the GST Rates

For paper tapes, the prevalent GST rate is 12% for those classified under HSN 4802 and 4811. This applies to most paper-based tapes, including various forms of writing, printing, or graphic purpose paper, as well as self-adhesive paper and paperboard.

However, if the “paper tape” is primarily a self-adhesive product made of plastic, falling under HSN 3919, it generally attracts an 18% GST rate. This distinction is crucial for accurate tax calculation.