Thinner HSN Code for GST Filing
Thinners are used widely in paint and industrial applications for dilution, cleaning and surface preparation. Understanding the correct thinner HSN code and GST rate helps traders, paint dealers and industrial users raise accurate invoices and avoid disputes in tax audits.
What is the HSN Code for Paint Thinners and Industrial Thinners?
Under GST, most paint thinners and industrial thinners are classified under the broader heading for organic composite solvents and thinners. These products are generally covered under chapter 38 which deals with miscellaneous chemical products and carry a standard GST rate for goods that are not specially exempted.
In day to day trade, common paint thinners, reducers and industrial cleaning thinners are usually billed under a single HSN family. Dealers should maintain proper purchase invoices to confirm the exact code used by manufacturers so that the same code can be followed consistently in outward supplies.
| HSN Code | Product name | Product description | GST rate |
|---|---|---|---|
| 3814 | Paint thinners | Organic composite solvents and thinners used with paints and varnishes | 18% |
| 3814 | Industrial thinners | Thinners used for industrial coatings, inks and cleaning of equipment | 18% |
| 3814 | Lacquer and reducer thinners | Solvent based thinners used for lacquer finishes and reducers | 18% |
How Does GST Apply to Thinners for Paint and Industrial Use?
Most commercial paint thinners and industrial thinners attract GST at the standard goods slab of 18%. This applies when the thinner is supplied in cans, drums or other retail or bulk packs for use in painting, coating or cleaning operations.
If the thinner is part of a composite supply along with paint or coating service, GST is usually charged at the rate applicable to the principal supply. For example, if a contractor supplies both paint and thinner as part of a single painting contract, the GST rate may follow the works contract or painting service classification.
Why Are Different Types of Thinners Classified Separately Under HSN Code?
Not all solvents are treated as paint thinners under the same HSN code. Some products may be classified as basic chemicals, pharmaceutical grade solvents or specialised cleaning agents depending on their composition and end use.
Because of this, businesses should examine the chemical composition, product label and manufacturers specification before deciding the correct HSN code. Using the wrong code may lead to mismatch in GST data and questions during departmental verification.
How to File Thinner HSN Code Correctly for GST Returns?
Dealers and manufacturers should map every thinner product in their accounting or billing software with the correct HSN code and GST rate. When outward supplies are reported in GSTR one, the same code should flow automatically from the item master so that manual errors are avoided.
If there is any confusion about classification, it is safer to consult a tax professional or refer to a formal advance ruling before finalising the code. Proper documentation of classification decisions also helps in explaining the position to authorities in case of future scrutiny.
Conclusion
Thinners play an important role in paint and industrial applications, and they are generally classified under chapter 38 with GST charged at 18%. Correct use of the thinner HSN code, supported by manufacturer invoices and clear internal records, ensures that businesses raise compliant invoices and avoid penalties. Whenever there is doubt about the correct code, it is better to clarify early rather than face disputes later.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for thinners?
Most commercial paint thinners and industrial thinners are classified under HSN code 3814 which covers organic composite solvents and thinners. Businesses should confirm this with the description on purchase invoices before final use.
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How is GST applied to paint thinners and industrial thinners?
Paint thinners and industrial thinners are usually taxed at 18% GST when supplied as goods. If the thinner is part of a composite supply such as a painting contract, the rate may follow the principal supply.
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Do different types of thinners have different HSN codes for GST?
Yes, some specialised solvents and chemicals can fall under different HSN codes depending on their composition and use. Only products that match the description of organic composite solvents and thinners will fall under the regular thinner HSN code.
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How do I file the thinner HSN code for GST returns?
Map the thinner item in your accounting software with the correct HSN code and GST rate so that invoices and GSTR one reports carry the same code. Keep classification notes and manufacturer invoices on record for support.
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Are there any specific GST exemptions for thinners used in industries?
Generally thinners are not exempt and are taxed at the standard goods slab. Only if a specific exemption notification applies to a particular product or use would a different treatment be available, so this should be checked carefully.