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.
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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.
M Seal HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 6 | Guide to HSN Section 06 | PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES |
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 32 | Tanning or Dyeing Extracts; Dyes, Pigments and Other Colouring Matter | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter;paints and varnishes; putty and other mastics; inks |
| 35 | Albuminoidal Substances, Modified Starches, Glues, Enzymes | Albuminoidal substances; modified starches; glues; enzymes |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 32141000 | Glaziers' putty and caulking compounds | 18% |
| 32149010 | Non-Refractory Surfacing Preparations | 18% |
| 32149020 | Other | Resin Cement | 18% |
| 32149090 | Glaziers Putty, Mastics, Fillers, Non-Refractory Surfacing | 18% |
| 35061000 | Retail-Sized Glues and Adhesives (Up to 1 KG) | 18% |
| 35069110 | Latex/PF/UF/PVA Adhesives | 18% |
| 35069190 | Adhesives based on polymers | 18% |
| 35069910 | Phenol/Urea/Cresol Formaldehyde Glue | 18% |
| 35069991 | Starch/Gum/Latex/PF/UF/PVA Adhesives | 18% |
| 35069999 | Prepared Glues and Adhesives | 18% |
* GST rates may vary based on the latest GST notifications
