Paint Brush HSN Code for GST Filing
Paint brushes are common tools used by painters, contractors, artists and home owners for wall painting, furniture finishing and artwork. Hardware shops and building material stores keep many sizes and types of brushes for different surfaces and paints.
To use the paint brush HSN code correctly and apply the right GST rate, traders, dealers and manufacturers need to understand how paint brushes are classified under GST and how the three slab structure of 5%, 18% and 40% after 22 September 2025 generally applies to these products.
What is the HSN Code for Different Types of Paint Brushes?
Under GST, paint brushes are generally placed in the family that covers brushes and similar articles used for household, artwork and industrial purposes. This family includes simple wall painting brushes, artist brushes, varnish brushes and other hand held brushes made with bristles or synthetic fibres.
Most regular paint brushes are grouped in the same brush family even if the handle material, bristle quality or size is different. The item description on the invoice can show whether it is a wall brush, an artist brush, a radiator brush or a special finishing brush while the HSN family remains common.
Key Paint Brush HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 9603 | Paint brushes | General wall and household paint brushes | 18% |
| 9603 | Artist and detail brushes | Small brushes for artwork and fine painting | 18% |
| 9603 | Industrial paint brushes | Brushes used for coating equipment and metal structures | 18% |
How Does the GST Rate Apply to Paint Brushes Under HSN Code?
In the present three slab GST structure, paint brushes that fall under the brush family are normally treated as standard goods. For most day to day supplies, traders apply the 18% slab as the regular rate on paint brushes sold to contractors, dealers and end users.
The GST rate may vary in special cases if specific notifications or schemes offer a different treatment. That is why businesses should check the latest guidance before changing the rate in their item master. For normal trade, however, paint brushes are generally billed at 18% under their common brush HSN family.
Why is It Essential to Use the Correct Paint Brush HSN Code for GST?
Using the correct paint brush HSN code on invoices ensures that buyers and tax officers can easily see how the product has been classified and why a particular GST rate has been applied. This helps contractors, painters and businesses claim input tax credit without confusion.
If paint brushes are placed under a wrong HSN family or charged at a lower rate than required, it can create mismatch between sales and purchase data in GST returns. This may result in notices, interest or penalties during scrutiny or audit.
Once the proper HSN code and GST rate are stored in the item master for all paint brush items, every invoice will carry the same classification. This keeps HSN wise reporting in GSTR one clean and reduces manual corrections in future periods.
How Do Different Paint Brushes Get Classified for GST Filing?
Different paint brushes such as wall brushes, trim brushes, stencil brushes, artist brushes and industrial coating brushes can all fall in the same brush HSN family when their main use is to apply paint, varnish or similar coatings.
In practice, many businesses create separate stock items for different widths, handle types or bristle materials but still keep them under the same paint brush HSN family. The variations are captured in the item description rather than through separate HSN codes.
Only when an item does not behave like a paint brush or is better described as another type of tool should a different HSN family be considered. When there is doubt, it is safer to review the detailed description and use neutral wording instead of guessing a new classification.
Conclusion
Paint brush HSN codes generally place all common paint brushes in one brush family that covers wall painting, artwork and industrial coating brushes. Under the present three slab GST system, these products are usually treated as standard goods that attract 18% GST for regular supplies.
By mapping every paint brush item to this family, fixing the correct GST slab in the item master and using these details consistently on all invoices, traders and manufacturers can ensure accurate billing, smooth input tax credit for customers and better compliance in GST returns.
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 paint brushes?
Paint brushes are usually classified in the general brush family that covers hand held brushes used for painting, cleaning and similar work. Wall painting brushes and artist brushes generally share this family under GST.
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Are there different HSN codes for various types of paint brushes?
Most common paint brushes fall in the same HSN family even if they differ by size, shape or bristle quality. Separate HSN codes are normally considered only when the product no longer matches the description of a paint brush.
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How is the GST rate applied to paint brushes?
For regular supplies, paint brushes in this family are generally taxed at 18% as standard goods. The rate is applied through the item master in the accounting software so that every invoice follows the same GST treatment.
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Do paint brushes used for industrial purposes have different HSN codes?
Industrial paint brushes for coating equipment or metal structures are usually kept in the same brush HSN family as other paint brushes. Their industrial use is shown in the item description while the HSN code remains common.
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How do I file paint brush HSN codes for GST returns?
Set the correct brush HSN code and GST rate for all paint brush items in your accounting software and ensure that every sale invoice carries these details. The software can then generate accurate HSN wise reports that flow into your GST returns.