Tape HSN Code
GST rates and HSN code for Tape.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena, Whether Or Not Recorded, Including Matrices And Masters Production Of Discs, But Excluding Products Of Chapter 37 – Other | 85238090 | 18% | – | 01/07/2017 | – |
| Records, Tapes And Other Recorded Media For Sound Or Other Similarly Recorded Phenomena, Including Matrices And Masters For The Production Of Records, But Excluding Products Of Chapter 37 – Other Magnetic Tapes: – Of A Width Exceeding 4 Mm But Not Exceedi | 85245220 | 18% | – | 01/07/2017 | – | |
| 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 | – | |
| Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena, Whether Or Not Recorded, Including Matrices And Masters Production Of Discs, But Excluding Products Of Chapter 37 – Magne | 85232970 | 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 | – | |
| Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena, Whether Or Not Recorded, Including Matrices And Masters Production Of Discs, But Excluding Products Of Chapter 37 – Magne | 85232100 | 18% | – | 01/07/2017 | – | |
| Cartridge Tape | 85234140 | 18% | – | 01/07/2017 | – | |
| (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 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Ball Or Roller Bearings – Tapered Roller Bearings, Including Cone And Tapered Roller Assemblies: Tapered Roller Bearings (Radial Type) : Of Bore Diameter Not Exceeding 50 Mm | 84822011 | 18% | – | 01/07/2017 | – |
| Services | Leasing Or Rental Services Concerning Video Tapes And Disks (Home Entertainment Equipment ) | 997322 | 18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 1/01/2019 25/01/2018 1/07/2017 | – |
| Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o | Candles, Tapers And The Like Candles, Tapers And The Like: Other | 34060090 | 12% | – | 01/07/2017 | – |
| Candles, Tapers And The Like | 3406 | 12% | – | 01/07/2017 | – |
Understanding the Tape HSN Code
The term “tape” covers an incredibly vast array of products, from adhesive tapes used for packaging to magnetic tapes for data storage. As a result, finding the correct HSN (Harmonised System of Nomenclature) code for “tape” for GST (Goods and Services Tax) compliance in India requires careful consideration of the tape’s material, function, and intended use. This blog will break down the various HSN classifications for different types of tapes based on the provided data and additional common examples.
Classifying Tapes by Their Function and Material
The HSN code for “tape” is highly dependent on what kind of tape you are dealing with.
Magnetic and Recording Tapes (HSN 8523, 8524)
These tapes are used for recording and storing sound, video, or other phenomena, typically in electronic devices. They fall under Chapter 85: Electrical machinery and equipment and parts thereof.
- 8523: “Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena, Whether Or Not Recorded, Including Matrices And Masters Production Of Discs, But Excluding Products Of Chapter 37.”
- 85238090: “Other” media for recording sound or other phenomena. This is a broad category that can include various recording tapes. The GST rate is 18%.
- 85231122: “Magnetic Tapes: – Of A Width Not Exceeding 4 Mm : – For Recording Phenomena Other Than Sound: Other Video Magnetic Tape Including Th.” This specifically targets narrower magnetic video tapes. The GST rate is 18%.
- 85232970: “Magnetic Tapes… other.” This is a general category for magnetic tapes. The GST rate is 18%.
- 85232100: “Magnetic tapes… For recording of sound.” This covers audio magnetic tapes. The GST rate is 18%.
- 85234140: “Cartridge Tape.” This refers to magnetic tapes in cartridge form. The GST rate is 18%.
- 8524: “Records, Tapes And Other Recorded Media For Sound Or Other Similarly Recorded Phenomena, Including Matrices And Masters For The Production Of Records, But Excluding Products Of Chapter 37.”
- 85245220: “Other Magnetic Tapes: – Of A Width Exceeding 4 Mm But Not Exceedi.” This could refer to wider magnetic tapes for recording. The GST rate is 18%.
All these recording tapes, whether unrecorded media or recorded, generally attract an 18% GST rate, effective from July 1, 2017.
Adhesive Tapes (Common Household and Industrial Use)
The provided data does not directly specify “adhesive tape” by its common name (like scotch tape, packing tape, electrical tape). However, based on broader HSN guidelines, these typically fall into two main chapters:
- Chapter 39: Plastics and articles thereof
- 3919: “Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.”
- 39191000: Self-adhesive tapes of plastics, in rolls of width not exceeding 20 cm. This is a very common HSN for many types of plastic-based adhesive tapes, including packaging tapes, cello tapes, PVC tapes, and some electrical tapes. The GST rate is typically 18%.
- 39199090: Other self-adhesive tapes of plastics. This acts as a general residual category for plastic adhesive tapes not specifically covered elsewhere. The GST rate is typically 18%.
- 39199020: Cellulose adhesive tape (like cello tape, often made from cellulose acetate). The GST rate is 18%.
- 3920: “Other plates, sheets, film, foil and strip, of plastics, non – cellular and not reinforced, laminated, supported or similarly combined with other materials.” While not directly “tape,” this chapter can cover the base material if cut into strips and then made adhesive. For example, PTFE tape (thread seal tape) is often classified here.
- 39209949: “Sheet Of Poly (Tetrafluoro – Ethylene) (Ptfe): Other,” which includes PTFE tape. The GST rate is 18%.
- 3919: “Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.”
- Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard
- 48114100: “Self adhesive paper and paperboard.” This HSN covers masking tape (which has a paper backing) and other paper-based adhesive tapes. The GST rate is typically 12%.
- 48114900: “Other gummed or adhesive paper and paperboard.” The GST rate is typically 12%.
- Chapter 59: Impregnated, coated, covered or laminated textile fabrics
- 59061000: “Adhesive tape of rubberised textile fabrics, of a width not exceeding 20 cm.” This covers cloth-backed adhesive tapes, including some types of electrical insulation tape made with rubberized fabric. The GST rate is typically 12%.
- 59069910: “Insulating tape, electrical – of cotton.” This is another specific classification for electrical insulation tape. The GST rate is typically 12%.
Measuring Tapes (HSN 9017)
Measuring tapes are instruments for measuring length and fall under Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.
- 90178010: “Measuring rods and tapes and divided scales.” This specifically covers hand-held measuring tapes. The GST rate is typically 18%.
Other Tapes (Not Commonly Referred to as “Tape”)
The data also includes other “tape”-related items that are not typically what one imagines when thinking of “tape”:
- 4802 (Uncoated Paper and Paperboard… Non-Perforated Punch Card And Punch Tape Paper): This refers to paper designed for punch card/tape systems, not adhesive tapes. The GST rate is 12%.
- 85209010 (Magnetic Tape Recorders… Compact Disc Recording Apparatus): This is for the recording apparatus itself, not the tapes. The GST rate is 0%.
- 84822011 (Ball Or Roller Bearings – Tapered Roller Bearings, Including Cone And Tapered Roller Assemblies: Tapered Roller Bearings (Radial Type) : Of Bore Diameter Not Exceeding 50 Mm): This is for bearings, completely unrelated to “tape” as a product. The GST rate is 18%.
- 34060090 (Candles, Tapers And The Like): This refers to candles or wick-like objects, not adhesive or recording tapes. The GST rate is 12%.
- 997322 (Leasing Or Rental Services Concerning Video Tapes And Disks): This is a service code, not a product HSN. The GST rate is 18%.
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