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.
Book A Demo
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.
Paint HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 6 |
| Section Title | Guide to HSN Section 06 |
| Section Description | PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES |
| Chapter | |
|---|---|
| Chapter No | 32 |
| Chapter Title | Tanning or Dyeing Extracts; Dyes, Pigments and Other Colouring Matter |
| Chapter Description | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter;paints and varnishes; putty and other mastics; inks |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 32081010 | Polyester Enamels | 18% |
| 32081020 | Polyester Lacquers | 18% |
| 32081030 | Polyester Varnishes | 18% |
| 32081090 | Other Polyester Paints | 18% |
| 32082010 | Acrylic or Vinyl Enamels | 18% |
| 32082020 | Acrylic or Vinyl Lacquers | 18% |
| 32082030 | Acrylic or Vinyl Varnishes | 18% |
| 32082090 | Acrylic/Vinyl Polymer-Based Coatings | 18% |
| 32089011 | Nitrocellulose Lacquers | 18% |
| 32089019 | Cellulose-Based Coatings | 18% |
| 32089021 | Synthetic enamel, ultra white paints | 18% |
| 32089022 | Other : Enamels : Synthetic enamel, other colours | 18% |
| 32089029 | Other | Enamels | 18% |
| 32089030 | Other | Lacquers | 18% |
| 32089041 | Other | Varnishes | 18% |
| 32089049 | Other | Varnishes | 18% |
| 32089050 | Other | Slip Agents | 18% |
| 32089090 | Synthetic Polymer Paints & Varnishes | 18% |
| 32091010 | Based on acrylic: Acrylic emulsion | 18% |
| 32091090 | Acrylic/vinyl polymers: Other | 18% |
| 32099010 | Other | Dispersion Paints | 18% |
| 32099020 | Emulsion paints: Other | 18% |
| 32099090 | Aqueous polymer-based paints, varnishes | Other. | 18% |
| 32100011 | Timolol Maleate | 18% |
| 32100012 | Dry Distemper (Cement Based) | 18% |
| 32100019 | Distempers – Other | 18% |
| 32100020 | Water Pigments for Leather Finishing | 18% |
| 32100030 | Metallic Powder/Flakes Paints | 18% |
| 32100040 | PTFE/Silicon Resin Coatings | 18% |
| 32100090 | Other Paints/Varnishes | 18% |
| 32121000 | Stamping Foils | 18% |
| 32129010 | Pigments in Oils/Varnishes | 18% |
| 32129020 | Retail Packed Dyes/Colouring Matter | 18% |
| 32129030 | Other | Aluminium Paste | 18% |
| 32129090 | Pigment Dispersions, Foils, Retail Dyes/Colorants: Other | 18% |
* GST rates may vary based on the latest GST notifications
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.
