Understanding HS Code For Tape
Tapes are versatile products used in packaging, insulation, decoration, electrical, medical, and industrial applications. Based on the material and use-case, tapes fall under different Harmonized System (HS) codes for proper customs classification and taxation under Indian trade regulations.
Tapes are generally classified under Chapter 39, 48, 56, or 30, depending on their composition and purpose.
The key heading for self-adhesive plastic-based tape is:
HS Code 3919 – Self-adhesive plates, sheets, film, foil, tape, strip, of plastics, in rolls or not.
Importance Of HS Code For Tape
Correct HS classification for tapes is important for:
- Customs Declaration: Prevents delays, penalties, or misclassification.
- GST Application: Determines accurate tax rates based on use.
- Export Incentives: Supports benefits under FTP schemes.
- Trade Compliance: Facilitates international documentation and clearance.
HS Code Classification For Tape
Tape products are classified under different HS codes depending on material and use:
- 391910 – Adhesive plastic tape in rolls (e.g., cellophane, packaging)
- 391990 – Other adhesive plastic tapes (e.g., electrical, double-sided)
- 481141 – Adhesive paper-based tapes (e.g., masking tape)
- 560311 – Adhesive textile tapes (e.g., duct tape, fabric-backed)
- 300590 – Medical or surgical adhesive tapes
- 854690 – Insulating tape for electrical use (specialised)
GST Rates For Tape In India
GST rates for tapes vary by type and material:
- Plastic-based tapes (HS 3919): 18% GST
- Paper-based tapes (HS 4811): 18% GST
- Textile-backed tapes (HS 5603): 18% GST
- Medical/surgical tapes (HS 3005): 12% GST
- Specialised electrical tapes (HS 8546): 18% GST
HS Codes And GST Rates For Tape
Here’s a table listing popular tape types, HS codes, and applicable GST rates:
🩹 GST on Adhesive Tapes (2025)
| 📦 Product | 🔢 HS Code | 📝 Category | 💰 GST |
|---|---|---|---|
| 📦 Packaging Tape (Plastic / Cellophane) | 391910 | Self-adhesive tape in rolls | 18% |
| 🧲 Double-Sided Adhesive Tape | 391990 | Other adhesive tapes of plastic | 18% |
| 📐 Masking Tape (Paper-based) | 481141 | Adhesive paper tape (coated) | 18% |
| 🧵 Duct Tape (Textile-backed) | 560311 | Fabric-reinforced adhesive tape | 18% |
| 🔌 Electrical Insulation Tape | 391990 / 854690 | PVC or specialised insulation tape | 18% |
| 🩺 Medical/Surgical Tape | 300590 | Adhesive dressings and surgical tapes | 12% |
📌 Note: Medical tapes attract reduced GST, while all commercial/industrial types remain at 18%.
Final Thoughts
Tapes fall under multiple HS codes depending on their material and application. In India, most tapes attract 18% GST, except medical/surgical tapes, which are taxed at 12%. Proper HS classification is crucial for tax accuracy, customs clearance, and eligibility under export incentives.
FAQs
Plastic-based adhesive tape falls under HS code 3919.
Most tapes attract 18% GST, while medical tapes attract 12% GST.
No, masking tape is classified under HS 481141, while plastic tape is under HS 391910.
Duct tape with textile backing falls under HS code 560311.
Yes, surgical/medical tapes fall under HS 300590 and attract 12% GST.
