M Seal HSN Code: Classification for Sealants and Adhesives
M Seal is a popular epoxy based sealant used for plumbing repairs, crack filling, metal bonding and many other household and industrial jobs. Under GST it is important to classify M Seal and similar sealants under the correct HSN code so that the right tax rate is charged and reported in returns.
This guide explains how M Seal and other sealants are generally classified, which HSN codes are commonly used, and how GST applies to these products.
What is the HSN Code for M Seal?
In GST, products like M Seal are treated as prepared adhesives or resin based sealants. Most such products fall under the broad HSN chapter for glues, adhesives and mastics. The two common headings used in practice are:
- HSN 3506 for prepared glues and other prepared adhesives
- HSN 3214 for mastics, resin cements and similar putty or fillers
The exact code depends on how the product is described on the label and the material composition mentioned by the manufacturer. For most retail packs sold as epoxy adhesive or sealant for household and industrial repairs, HSN 3506 is normally considered.
How M Seal Adhesive is Classified Under HSN Code?
To choose the correct HSN for M Seal, you should check:
- Whether the product is sold mainly as an adhesive for bonding two surfaces
- Whether it is sold as a mastic or putty for filling gaps and cracks
- The technical description and instructions given by the manufacturer
If the product is primarily marketed as an adhesive or bonding compound, it usually falls under HSN 3506. If it is clearly described as a mastic, putty or filling compound, HSN 3214 may be more suitable.
In many invoices, M Seal type products are treated as prepared adhesive and classified under HSN 3506 with standard GST rate.
The Role of Epoxy Resin Sealants in HSN Classification
Epoxy sealants and epoxy putty are created by mixing two components which harden after application. Even though epoxy resin itself may fall under polymer or resin chapters, the finished retail product sold as a glue, putty or sealant is usually classified under the adhesive or mastic heading.
So, when you buy or sell M Seal:
- You look at the final retail product, not just the base resin
- You classify it as an adhesive or sealant under chapter 35 or 32
- You apply the standard GST slab applicable to such finished products
GST and M Seal Adhesives
Under the current GST structure, most prepared adhesives, glues, mastics and epoxy sealants are taxed at the standard 18 percent slab. There is no special reduced rate for these repair sealants used in homes or industries.
The correct classification becomes important because:
- Wrong HSN can lead to wrong GST rate
- It may cause mismatch in returns and notices from the department
- It can also impact input tax credit for the buyer
Always follow the description used by the manufacturer and keep the same HSN in all invoices for consistency.
HSN and GST Rate Table for M Seal and Sealants
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 3506 | Prepared glues and other prepared adhesives | Epoxy based M Seal type adhesive packs | 18% |
| 3214 | Glaziers putty, resin cements, caulking compounds and other mastics | Epoxy putty sticks and crack filling sealants | 18% |
| 3907 | Epoxy resins in primary forms (for bulk industrial buyers) | Bulk epoxy resin used to make sealants | 18% |
These rates are indicative based on the standard 18 percent slab for industrial and household adhesives and may be updated by future GST notifications. Always check the latest rate notification before final billing.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the HSN code for M Seal adhesive?
For most retail packs of M Seal sold as an epoxy adhesive or sealant, businesses usually classify it under HSN 3506 as prepared adhesive.
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Is the GST rate same for all types of M Seal products?
In general, different variants such as regular M Seal, plumbing grade or quick setting putty are all charged at 18 percent GST as prepared adhesives or sealants.
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Can M Seal be classified under the same HSN as other adhesives like glue?
Yes, if it is sold and used mainly as an adhesive or sealant, it can be placed in the same heading as other prepared glues and adhesives. The exact sub heading may differ based on composition.
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How can I confirm the correct HSN code for my M Seal product?
Check the product label, technical data sheet and classification followed by the manufacturer. You can also consult your tax advisor for written clarification if your product description is complex.
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Does wrong HSN for M Seal affect input tax credit?
If the rate remains the same but HSN is wrong, credit may still be allowed but the department can raise queries. If wrong HSN also leads to incorrect rate, then both tax and credit may be disputed.