Reflective tape HSN Code

GST rates and HSN code for Reflective tape.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
(waste and scrap) paper or paperboardUncoated 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; Han4802623012%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; Han4802564012%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; Han4802300012%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; Han4802624012%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; Han480212%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; Han4802557012%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; Han4802571012%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; Han4802613012%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; Han4802692012%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; Han4802583012%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; Han4802629012%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; Han4802544012%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 articlesVideo 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-S8521109218%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 Th8523112218%01/07/2017
Magnetic Tape Recorders And Other Sound Recording Apparatus, Whether Or Not Incorporating A Sound Reproducing Device – Other: Compact Disc Recording Apparatus85209010001/07/2017
Cartridge Tape8523414018%01/07/2017
Video Recording Or Reproducing Apparatus, Whether Or Not Incorporating A Video Tuner -Magnetic Tape-Type: – Other: Other8521109918%01/07/2017
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial useRubberised Textile Fabrics, Other Than Those Of Heading 5902 – Adhesive Tape Of A Width Not Exceeding 20 Cm5906100012%01/07/2017
Plastics and articles thereofOther Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Other Plastics: Retro Reflective Sheeting: Rigid, Plain3920995118%01/07/2017
Self – Adhesive Plates, Sheets, Film, Foil, Tape, Strip And Other Flat Shapes, Of Plastics, Whether Or Not In Rolls – Other : Other3919909018%01/07/2017

Understanding the Reflective Tape HSN Code

Reflective tape is a safety staple, enhancing visibility in low-light conditions for everything from vehicles and road signs to safety apparel and industrial equipment. Its ability to bounce light back to the source makes it indispensable for preventing accidents and ensuring safety. For businesses manufacturing, importing, or distributing reflective tape, understanding its Harmonized System of Nomenclature (HSN) code and the Goods and Services Tax (GST) implications is critical for seamless operations and compliance.

Reflective Tape Primarily Falls Under “Plastics and Articles Thereof”

The HSN classification for reflective tape largely depends on its primary material composition and its self-adhesive properties. The most common and accurate classifications for reflective tape are found within Chapter 39: Plastics and articles thereof, particularly under headings related to self-adhesive plastic products or retro-reflective sheeting.

HSN 3919: Self-adhesive Plates, Sheets, Film, Foil, Tape, Strip, and Other Flat Shapes, of Plastics

This heading is highly relevant for reflective tape, as most reflective tapes are designed with an adhesive backing.

  • 39199090: This is a widely used HSN code for reflective tape. It falls under “Self – Adhesive Plates, Sheets, Film, Foil, Tape, Strip And Other Flat Shapes, Of Plastics, Whether Or Not In Rolls – Other : Other.” This broad category accommodates various types of self-adhesive plastic tapes, including many reflective varieties.
  • 39191000: This code specifically covers “Self – Adhesive Plates, Sheets, Film, Foil, Tape, Strip And Other Flat Shapes, Of Plastics, Whether Or Not In Rolls – In Rolls Of Width Not Exceeding 20 Cm.” Many reflective tapes come in rolls of various widths, often within this limit.

The GST rate for reflective tape under HSN 3919 (including 39199090 and 39191000) is 18%, effective from July 1, 2017.

HSN 3920: Other Plates, Sheets, Film, Foil and Strip, of Plastics (Retro Reflective Sheeting)

This heading specifically addresses “Retro Reflective Sheeting,” which forms the core component of many high-performance reflective tapes.

  • 39209951: For “Retro Reflective Sheeting: Rigid, Plain.”
  • 39209952: For “Retro Reflective Sheeting: Flexible, Plain.”
  • 39209959: For “Retro Reflective Sheeting: Other.” This is a common code for reflective sheeting that might be cut into tape form or used as a base for tape.

The GST rate for reflective sheeting under HSN 3920 (specifically 3920995x series) is also 18%, effective from July 1, 2017.

Less Common or Misleading Classifications

It is important to differentiate reflective tape from other products that might appear in search results due to the word “tape” or “reflective,” but belong to entirely different HSN chapters:

  • Paper and Paperboard (Chapter 48): The provided data incorrectly lists several HSN codes from Chapter 48 (e.g., 48026230, 48025640) for “Uncoated Paper And Paperboard… and Punch Tape Paper.” These are for paper products, not reflective tape.
  • Textile Fabrics (Chapter 59): While some reflective tapes might incorporate textile elements, the primary classification for “Adhesive Tape Of A Width Not Exceeding 20 Cm” that is “Rubberised Textile Fabrics” (HSN 59061000) has a 12% GST rate. However, most highly reflective tapes derive their reflectivity from plastic-based prismatic or glass bead technology, making Chapter 39 more appropriate.
  • Electrical Machinery (Chapter 85): The data also includes HSN codes like 85211092 and 85231122 for “Magnetic Tape-Type” video recorders and “Magnetic Tapes.” These are completely unrelated to reflective safety tape.
  • Apparel (Chapter 62): Reflective tape is often applied to apparel (like reflective jackets), but the tape itself is not classified as an article of clothing. The finished garment would have its own HSN code (e.g., 62113200 for certain industrial protective wear, potentially 5% or 0% GST depending on the item and specific notification).

The Consistent Thread: 18% GST

For the most common types of reflective tape, particularly those made of plastic and designed to be self-adhesive or as retro-reflective sheeting, the GST rate is consistently 18%. This reflects their classification as specialized industrial or safety plastic products.

FAQs

What is the most common HSN code for reflective tape?

The most common HSN code for reflective tape is 39199090, under “Self-adhesive plates, sheets, film, foil, tape, strip, and other flat shapes, of plastics.”

Is reflective tape used on vehicles taxed differently?

Regardless of its end use (e.g., on vehicles), if it’s a plastic-based reflective tape, its HSN code and GST rate typically remain the same (18%).

What is the HSN code for retro-reflective sheeting?

Retro-reflective sheeting falls under HSN codes such as 39209951, 39209952, and 39209959, all with an 18% GST.

What is the HSN code for finished garments with reflective tape?

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