Teflon tape, commonly known as PTFE (polytetrafluoroethylene) tape or plumber's tape, is a thin, flexible sealing material used to seal pipe threads, prevent leaks, and reduce friction in threaded joints. It is used in plumbing, gas lines, hydraulics, electrical insulation, and various industrial processes. The name "Teflon" is a registered brand name owned by Chemours (formerly DuPont), though the product is sold generically as PTFE tape or thread seal tape.
From a tax classification perspective, Teflon tape is treated as a plastic product under India's GST regime, since PTFE is a synthetic polymer and therefore falls under the broader category of plastics and articles thereof.
What is the HSN code for teflon tape?
There is no single dedicated tariff entry for "Teflon tape" in India's Harmonised System of Nomenclature (HSN) schedule. Businesses must identify the most appropriate code based on the product's physical form and characteristics. As a thin, flat strip of plastic supplied in rolls and used for sealing, Teflon tape is classified under Chapter 39 – Plastics and Articles Thereof.
Here is the detailed breakdown of Chapter 39:
|
Description |
HSN |
|
Self-adhesive plastic products in rolls with a width not exceeding 20 cm |
39191000 |
|
Plastic stickers (self-adhesive) |
39199010 |
|
Cellulose adhesive tape |
39199020 |
|
Self-adhesive plastic sheets and tapes (other) |
39199090 |
|
Rigid plain polyethylene sheets |
39201011 |
|
Flexible plain polyethylene sheets |
39201012 |
|
Bleached polyester fabrics made from mixed filaments |
39201013 |
|
Other polyethylene sheets |
39201019 |
|
Rigid plain sheets of ethylene polymers (other) |
39201091 |
|
Flexible plain sheets of ethylene polymers (other) |
39201092 |
|
Other products of ethylene polymers |
39201099 |
|
Rigid plain sheets of propylene polymers |
39202010 |
|
Flexible plain sheets of propylene polymers |
39202020 |
|
Other sheets and films of propylene polymers |
39202090 |
|
Rigid plain sheets of styrene polymers |
39203010 |
|
Flexible plain sheets of styrene polymers |
39203020 |
|
Other sheets and films of styrene polymers |
39203090 |
|
Geomembranes made of polyethylene conforming to IS 16352 |
39204300 |
|
Sheets and films of vinyl chloride polymers |
39204900 |
|
Rigid plain acrylic sheets made of poly(methyl methacrylate) (PMMA) |
39205111 |
|
Flexible plain acrylic sheets made of poly(methyl methacrylate) (PMMA) |
39205112 |
|
PMMA sheets (other) |
39205119 |
|
Other rigid plain acrylic sheets made of poly(methyl methacrylate) |
39205191 |
|
Other flexible plain acrylic sheets made of poly(methyl methacrylate) |
39205192 |
|
Other products made of poly(methyl methacrylate) |
39205199 |
|
Rigid plain polyacrylate sheets |
39205911 |
|
Flexible plain polyacrylate sheets |
39205912 |
|
Polyacrylate sheets (other) |
39205919 |
|
Other rigid plain acrylic polymer sheets |
39205991 |
|
Acrylic polymer products (other) |
39205992 |
|
Other acrylic polymer sheets and films |
39205999 |
|
Rigid plain polycarbonate sheets |
39206110 |
|
Flexible plain polycarbonate sheets |
39206120 |
|
Cotton carpets (excluding durries) |
39206190 |
|
Rigid plain poly(ethylene terephthalate) (PET) sheets |
39206210 |
|
Flexible plain poly(ethylene terephthalate) (PET) sheets |
39206220 |
|
Other poly(ethylene terephthalate) products |
39206290 |
|
Rigid plain unsaturated polyester sheets |
39206310 |
|
Polyester packaging film (other) |
39206320 |
|
Other unsaturated polyester sheets |
39206390 |
|
Rigid plain polyester packaging film |
39206911 |
|
Flexible plain polyester packaging film |
39206912 |
|
Cellulose nitrate (celluloid) sheets |
39206919 |
|
Rigid plain polyester sun and dust control film |
39206921 |
|
Flexible plain polyester sun and dust control film |
39206922 |
|
Other polyester sun and dust control film |
39206929 |
|
Rigid plain polyester film |
39206931 |
|
Flexible plain polyester film |
39206932 |
|
Other polyester film |
39206939 |
|
Rigid plain polyester sheets |
39206991 |
|
Flexible plain polyester sheets |
39206992 |
|
Other non-cellular polyester sheets |
39206999 |
|
Rigid plain sheets of other cellulose derivatives |
39207111 |
|
Transparent cellophane film |
39207119 |
|
Plain cellulose nitrate (celluloid) sheets |
39207121 |
|
Oil-extended styrene butadiene rubber |
39207129 |
|
Regenerated cellulose products (other) |
39207191 |
|
Transparent cellophane products (other) |
39207192 |
|
Flexible plain regenerated cellulose sheets (other) |
39207199 |
|
Flexible plain vulcanised fibre sheets |
39207210 |
|
Other vulcanised fibre sheets |
39207220 |
|
Rigid plain poly(vinyl butyral) sheets |
39207290 |
|
Flexible plain plasticised cellulose acetate sheets |
39207311 |
|
Other non-plasticised cellulose acetate sheets |
39207312 |
|
Rigid plain non-plasticised cellulose acetate sheets |
39207319 |
|
Rigid plain plasticised cellulose acetate sheets |
39207321 |
|
Plasticised cellulose acetate sheets |
39207322 |
|
Other plasticised cellulose acetate sheets |
39207329 |
|
Frozen swine meat, pre-packaged |
39207391 |
|
Flexible plain cellulose acetate sheets |
39207392 |
|
Other plates, sheets and films of cellulose acetate plastics |
39207399 |
|
Rigid cellulose nitrate (celluloid) sheets |
39207911 |
|
Flexible cellulose nitrate (celluloid) sheets |
39207912 |
|
Other cellulose nitrate (celluloid) sheets |
39207919 |
|
Other cellulose derivative sheets |
39207991 |
|
Rigid plain cellulose acetate sheets |
39207992 |
|
Flexible plain sheets of other cellulose derivatives |
39207999 |
|
Rigid plain poly(vinyl butyral) sheets |
39209110 |
|
Flexible plain poly(vinyl butyral) sheets |
39209111 |
|
Other poly(vinyl butyral) sheets |
39209112 |
|
Rubber conveyor belts reinforced with plastics containing less than 25% rubber |
39209119 |
|
Flexible plain poly(vinyl butyral) products |
39209120 |
|
Other products of poly(vinyl butyral) |
39209190 |
|
Rigid plain polyamide fluoride film |
39209211 |
|
Flexible plain polyamide fluoride film |
39209212 |
|
Polyamide fluoride film (other) |
39209219 |
|
Rigid plain polyamide sheets |
39209291 |
|
Flexible plain polyamide sheets |
39209292 |
|
Other polyamide products |
39209299 |
|
Rigid plain sheets of amino resins |
39209310 |
|
Flexible plastic sheets of amino resins |
39209320 |
|
Other amino resin plastic products |
39209390 |
|
Rigid plain sheets of phenolic resins |
39209410 |
|
Flexible sheets of phenolic resins |
39209420 |
|
Other phenolic resin products |
39209490 |
|
Other poly(vinyl acetate) products |
39209911 |
|
Regenerated cellulose-based plastic products |
39209912 |
|
Flexible plain poly(vinyl acetate) sheets |
39209919 |
|
Rigid plain vinyl plastic films, sheets and strips |
39209921 |
|
Flexible vinyl plastic films, sheets and strips |
39209922 |
|
Other vinyl plastic products |
39209929 |
|
Rigid plain vinyl chloride-vinyl acetate copolymer sheets |
39209931 |
|
Flexible plain vinyl chloride-vinyl acetate copolymer sheets |
39209932 |
|
Other vinyl chloride-vinyl acetate copolymer sheets |
39209939 |
|
Rigid plain PTFE (polytetrafluoroethylene) sheets |
39209941 |
|
Flexible plain PTFE (polytetrafluoroethylene) sheets |
39209942 |
|
Other PTFE sheets |
39209949 |
|
Reflective sheeting made of plastics |
39209951 |
|
Retro-reflective plain sheeting |
39209952 |
|
Other retro-reflective plastic sheeting |
39209959 |
|
Rigid plain poly(vinyl acetate) sheets |
39209960 |
|
Other rigid plain plastic sheets |
39209991 |
|
Flexible plain plastic sheets |
39209992 |
|
Other plastic sheets, films and products |
39209999 |
|
Cellular plastics made from styrene polymers |
39211100 |
|
Cellular plastics made from vinyl chloride polymers |
39211200 |
|
Flexible cellular plastics made from polyurethane |
39211310 |
|
Other cellular plastics made from polyurethane |
39211390 |
|
Cellular plastics made from regenerated cellulose |
39211400 |
|
Other cellular plastics |
39211900 |
|
Thermocol products |
39219010 |
|
Rigid lacquered sheets of vinyl polymers |
39219021 |
|
Flexible lacquered sheets of vinyl chloride polymers |
39219022 |
|
Rigid metallised polymer sheets |
39219023 |
|
Flexible metallised PVC sheets |
39219024 |
|
Rigid laminated sheets of vinyl polymers |
39219025 |
|
Flexible laminated sheets of vinyl chloride polymers |
39219026 |
|
Other products of vinyl chloride polymers |
39219029 |
|
Rigid lacquered cellulose sheets |
39219031 |
|
Flexible lacquered sheets of regenerated cellulose |
39219032 |
|
Metallised cellulose sheets |
39219033 |
|
Flexible regenerated cellulose sheets |
39219034 |
|
Rigid laminated cellulose sheets |
39219035 |
|
Flexible laminated sheets of regenerated cellulose |
39219036 |
|
Handles of cutlery made of base metal and other products |
39219039 |
|
Other rigid lacquered plastic sheets |
39219091 |
|
Other flexible lacquered plastic sheets |
39219092 |
|
Other rigid metallised plastic sheets |
39219093 |
|
Other flexible metallised plastic sheets |
39219094 |
|
Other rigid laminated plastic sheets |
39219095 |
|
Other flexible laminated plastic sheets |
39219096 |
|
Other plastic plates, sheets, films, foils and strips |
39219099 |
Which GST slab applies to teflon tape?
Following the GST rate rationalisation approved in the 56th GST Council Meeting and effective from 22 September 2025, Teflon tape remains subject to 18% GST. It is classified as a plastic-based industrial and plumbing product and is therefore not covered under the concessional 5% GST category for essential goods. Suppliers are required to levy GST at 18% on the taxable value of the product and disclose the relevant HSN code in tax invoices and GST returns.
This rate applies to Teflon tape used for thread sealing, plumbing connections, gas pipelines and various industrial maintenance purposes across India.
Invoicing requirements for teflon tape
Correctly mentioning HSN codes on tax invoices is mandatory under GST rules. As per Notification No. 78/2020 – Central Tax dated 15 October 2020, the number of HSN digits required depends on the supplier's Aggregate Annual Turnover (AATO):
|
Annual Turnover (AATO) |
HSN Digits Required on Invoice |
|
Up to ₹5 crore |
4-digit HSN (for B2B); optional for B2C |
|
Above ₹5 crore |
6-digit HSN (for all supplies) |
|
Exporters |
8-digit HSN mandatory |
What are the e-invoicing rules for teflon tape suppliers?
For businesses supplying Teflon tape in B2B transactions, e-invoicing (generating an Invoice Reference Number via the Invoice Registration Portal) is mandatory if annual turnover exceeds ₹5 crore. Additionally, from 1 April 2025, businesses with AATO of ₹10 crore or more must upload e-invoices to the IRP within 30 days of the invoice date.
Missing this time limit effectively makes the invoice invalid under Rule 48(4) of the GST rules. This means the recipient cannot claim ITC, and there are hefty penalties for non-compliance, which can reach up to ₹10,000 per missing invoice and ₹25,000 per incorrect invoice.
GSTR-1 reporting guide
The GST Network (GSTN) implemented Phase 3 of HSN code reporting in Table 12 of GSTR-1/GSTR-1A, effective from the May 2025 return period. Key changes include:
- Table 12 is now split into two tabs: B2B Supplies and B2C Supplies. HSN summary must be entered separately for each.
- B2B Supplies (Table 12A) requires taxpayers to report the correct HSN code, unit of quantity (UQC) and value for all B2B supplies. System validations cross-check these values across the return.
- B2C Supplies (Table 12B) is optional for taxpayers with AATO up to ₹5 crore in the previous financial year, as clarified by CBIC.
- Manual HSN entry is disallowed. Taxpayers must now select HSN codes from a system-generated dropdown in the GSTN portal, reducing errors.
- Table 13 is now mandatory for all taxpayers from May 2025. It requires listing all documents issued (invoices, credit notes and debit notes) during the tax period.
Conclusion
As GST compliance becomes increasingly technology-driven, businesses should move beyond basic tax reporting and focus on creating standardised product masters, automated validation checks and audit-ready documentation processes. Regular reconciliation between sales, inventory and tax records can help identify discrepancies before they become compliance risks.
Adopting an integrated business management solution such as TallyPrime can simplify classification, improve reporting accuracy and help businesses stay prepared for evolving GST requirements without disrupting day-to-day operations.
