Paint HSN Code: Understanding HSN Classifications for Paint Products
Paint is used in homes, factories, shops and many other places for protection and decoration. Under GST, paint and related items must be billed with the correct HSN code so that tax calculation and reporting stay correct.
In this guide you will learn the main paint HSN code, how it covers enamel and oil paints, how brushes and rollers are classified and how GST applies to these products in the current slab structure.
What Is the Paint HSN Code?
In GST, goods are grouped using HSN codes. These codes come from the Harmonised System of Nomenclature and help keep the same tax treatment for similar products.
Paint products are usually classified under chapter thirty two. The main headings for paint and varnish products are 3208 and 3209. These headings cover paints and varnishes including enamels and lacquers based on synthetic or chemically modified natural polymers in non aqueous and aqueous forms.
Many decorative wall paints based on water dispersion come under heading 3209. Many synthetic enamels and solvent based paints come under heading 3208. Other special paints and distempers can fall under heading 3210 or related lines in the same chapter.
When you put the correct paint HSN code such as 3208 or 3209 on your invoice, your accounting system can match the item with the right GST rate and your returns will show the correct chapter wise totals.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 3208 | Synthetic solvent based paints and enamels | Solvent based enamels, metal and wood paints, protective industrial coatings | 18% |
| 3209 | Water based paints and emulsions | Acrylic wall paints, plastic emulsions, water based primers and finishes | 18% |
| 3210 | Other prepared paints and distempers | Cement paints, distempers, artists’ oil colours and similar prepared paints | 18% |
| 320890 | Other paints and varnishes (incl. enamels) | Synthetic enamel top coats, specialty decorative and protective finishes | 18% |
| 3814 | Organic composite solvents and thinners | Paint thinners, reducers and prepared paint or varnish removers | 18% |
| 960340 | Paint brushes, rollers and pads | Paint brushes, paint rollers, paint pads and similar applicator tools | 18% |
HSN Code for Paint Products and Related Items
Within the main headings, there are more detailed HSN codes that describe different paint types.
Enamel paint is generally classified under detailed codes inside heading 3208 or 3209 depending on whether it is water based or solvent based. Synthetic enamel paints for metal and wood often fall under detailed lines of 320890, which cover many kinds of enamel finishes based on synthetic resins.
Oil paints and artists paints are usually covered under heading 3210 and its sub codes. These entries include prepared paints, distempers and similar products used for finishing and artistic work.
Spray paints are normally just paints packed in aerosol form. They are still classified under the same paint headings such as 3208, 3209 or 3210 depending on the base and type of paint used inside the can. The packing style does not change the basic chapter and heading.
Paint brushes and paint rollers are not paints. They are tools used to apply paint. These items are generally classified under chapter ninety six, sub chapter 9603, which covers many kinds of brushes and similar articles.
GST on Paint Products and HSN Code Classification
The paint HSN code tells you where the product falls in the tariff, while GST rates are decided by the council for each heading.
Earlier, many paints under headings 3208 and 3209 were taxed at 28 %. Later decisions reduced this rate, and in the new three slab structure most common paints now fall in the 18 % slab.
As a simple rule, normal decorative and protective paints and enamels under headings 3208 and 3209 are generally taxed at 18 % under GST. Special products may sometimes have specific entries, so the latest rate schedule should always be checked before billing.
Painting services, such as labour and service charges for painting a building, are treated as services and usually taxed at 18 % under service codes. The material and the service may appear on the same invoice, but they are conceptually separate supplies.
Paint brushes and paint rollers under sub chapter 9603 can carry GST at 5 % or 18 % depending on the exact description and rate entry. Many common paint pads and rollers are taxed at 18 %, while some simple household brushes may fall in a lower slab as per the notified rates.
Because different items in a paint store such as paints, thinners, brushes and rollers can sit under different headings and slabs, using the right HSN code in the item master is very important for correct GST calculation.
Conclusion
The paint HSN code is central to correct GST treatment for paint products and related items. Most paints and enamels fall under chapter thirty two with key headings 3208, 3209 and 3210, while accessories like brushes and rollers fall under sub chapter 9603.
When you map each paint, enamel, spray paint and tool to the correct HSN code and then apply the matching GST rate, usually 18 % for most paints in the present structure, your billing becomes accurate and your input tax credit remains safe. This makes GST returns easier and reduces the risk of notices for wrong classification.
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions
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What is the HSN code for paint?
Paint is mainly classified under chapter thirty two in headings 3208, 3209 and 3210. Many synthetic solvent based paints and enamels fall under 3208, many water based paints fall under 3209 and some special and oil based paints fall under 3210.
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How does GST apply to paint products under the HSN code?
Under the latest slab structure, most standard paints and varnishes under headings 3208 and 3209 are taxed at 18 % GST. Earlier they were in a higher slab such as 28 %, but rate cuts moved them to the standard slab. Special items should still be checked against the current rate list.
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What is the HSN code for enamel and oil paint?
Enamel paints usually fall under detailed codes inside heading 3208 or 3209, especially within the 320890 series for synthetic enamels. Oil paints and artists paints are generally classified under heading 3210, which covers many prepared paints and finishes.
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Are paint brushes and rollers classified under the same HSN code?
Yes. Paint brushes and paint rollers are usually grouped under sub chapter 9603, which covers many kinds of brushes and similar tools. Within this, codes such as 960340 and related lines cover paint brushes, pads and rollers used for applying paints and varnishes.
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How do paint manufacturers use the HSN code for tax filing?
Paint manufacturers set up each product with the correct HSN code in their billing software, print that code on every invoice and then use HSN wise reports while filing GST returns. This helps them apply the right GST rate, claim input tax credit on raw materials and avoid disputes on classification during audits.