Asian paint HSN Code

Painting the Picture: Understanding Asian Paint’s HSN Code

Asian Paints, a household name in India, offers a vast range of paints and coatings. For distributors, retailers, and even large-scale purchasers, understanding the Harmonized System of Nomenclature (HSN) code for Asian Paints products is crucial for accurate Goods and Services Tax (GST) compliance. The HSN system categorizes goods universally, ensuring consistent tax treatment. Let’s delve into the relevant HSN codes for paints and related items.

Identify the Core HSN Code for Paints

The primary HSN Chapter for paints and varnishes is Chapter 32: “Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.” This is where you will find the most direct classification for products like those offered by Asian Paints.

Within Chapter 32, the data provided points to several key HSN codes for paints:

• Paints And Varnishes (Including Enamels And Lacquers) Based On Synthetic Polymers Or Chemically Modified Natural Polymers, Dispersed Or Dissolved In A Non – Aqueous Medium; Solutions As Defined In Note 4 To This Chapter: This comprehensive description covers most modern paints.
  • 32089090: This code applies to “Other” paints and varnishes falling under the above description. It carries an 18% GST rate. This rate was effective from 01/07/2017, with a revision on 27/07/2018.
  • 32082090: This code is for paints “Based On Acrylic Or Vinyl Polymer.” It also has an 18% GST rate and the same effective/revision dates. Many popular interior and exterior paints would fall into this category.
  • 32081090: This code covers paints “Based On Polyesters: Other.” Again, it’s subject to an 18% GST rate with the same effective/revision dates.

Given that Asian Paints produces a wide variety of paints, including acrylic, vinyl, and polyester-based formulations, their products would primarily fall under these HSN codes within Chapter 32, all attracting an 18% GST rate.

Differentiate Related Items and Their HSN Codes

The provided data also includes other “paint” related items, but it’s important to understand they are distinct from the paint products themselves:

• Organic Composite Solvents And Thinners; Prepared Paint Or Varnish Removers (HSN 3814): These are chemical products used with paint for dilution or removal. They fall under Chapter 38 (“Miscellaneous chemical products”) and have an 18% GST rate.
• Paint Pads And Rollers; Brushes (HSN 9603): These are tools for applying paint. They fall under Chapter 96 (“Miscellaneous manufactured articles”). Most brushes and rollers (e.g., 96033090, 960340) are at 18% GST, though some basic brooms/brushes (96031000) are at 5%.
• Wood Treated With Paint (HSN 44031000): This refers to raw wood that has been treated, not the paint product itself. It’s under Chapter 44 (“Wood and articles of wood”) and has an 18% GST rate.
• “Paint Box” (Video Special Effect Equipment) (HSN 85437034, 85438944): This is a specialized electrical machine for video production, entirely unrelated to actual paint. It’s under Chapter 85 (“Electrical machinery”) and has an 18% GST rate.
• Asian Gum (HSN 13019011): This is a natural gum, potentially used as an ingredient in some products but not paint itself. It’s under Chapter 13 (“Lac; gums, resins…”) and has a 5% GST rate.

It’s clear that while many items are “paint-related,” only those specifically described as “Paints And Varnishes” under Chapter 32 represent the core products from companies like Asian Paints.