Birla Wall Putty HSN Code

Understand the Birla Wall Putty HSN Code

Birla Wall Putty, a popular brand in the construction industry, plays a crucial role in preparing interior and exterior walls for painting. It creates a smooth, durable, and protective base, enhancing the longevity and appearance of painted surfaces. For manufacturers, distributors, and contractors dealing with Birla Wall Putty in India, understanding its correct Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is paramount for compliance and efficient business operations.

While the term “wall” appears in many HSN codes (like wall maps, wall fans, wall tiles, and wall coverings), these relate to very different products. Wall putty, fundamentally, is a filling and surfacing preparation.

Identifying the HSN Code for Birla Wall Putty

Wall putty, including Birla Wall Putty, is classified under 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 chapter specifically covers various chemical and prepared products used in construction, painting, and other industries.

The most appropriate HSN code for wall putty is:

• 3214: Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like.
  • More specifically, 32141000 is often used for “Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings.” Wall putty, acting as a painter’s filling and non-refractory surfacing preparation for walls, squarely fits into this description.

The provided data contains several HSN codes related to “wall” in different contexts, but these are not applicable to wall putty:

• Chapter 49 (Printed books, newspapers): HSNs like 4905 for “Wall Maps” refer to printed geographical charts.
• Chapter 84 (Nuclear reactors, machinery): HSNs like 84145120, 84145110, 84145150 for “Wall Fans” and 84151090 for “Window or Wall type Air Conditioning Machines” refer to electrical appliances.
• Chapter 91 (Clocks and watches): HSNs like 91052100 and 91052900 for “Wall Clocks” refer to timepieces.
• Chapter 69 (Ceramic products): HSNs like 6907 and 6908 for “Unglazed/Glazed Ceramic Flags And Paving, Hearth Or Wall Tiles” refer to finished building materials.
• Chapter 94 (Furniture; lamps and lighting fittings): HSN 940510 for “Chandeliers And Other Electric Ceiling Or Wall Lighting Fittings” refers to lighting fixtures.
• Chapter 39 (Plastics and articles thereof): HSN 3918 for “Wall Or Ceiling Coverings Of Plastics” refers to decorative plastic sheets or rolls.
• Chapter 59 (Impregnated, coated, covered or laminated textile fabrics): HSN 5905 for “Textile Wall Coverings” refers to fabric-based wall decorations.

These examples clearly illustrate that HSN classification is highly specific to the product’s nature and function, not just a keyword like “wall.” Birla Wall Putty’s primary function as a preparation for wall surfaces firmly places it under HSN 3214.

Understanding the GST Rate for Birla Wall Putty

The GST rate for wall putty, including Birla Wall Putty, classified under HSN code 3214, is 18%.

This rate applies to “Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like.” The 18% GST rate for this category has been effective since July 27, 2018, having been revised from an earlier 28%.

Proper HSN classification and adherence to the correct GST rate are essential for businesses dealing with Birla Wall Putty to:

• Ensure Legal Compliance: Avoid penalties and legal issues with tax authorities.
• Accurate Pricing: Establish competitive and correct pricing for consumers.
• Seamless Supply Chain: Facilitate smooth movement of goods across states and during import/export.

Always rely on the official GST notifications and circulars issued by the Central Board of Indirect Taxes and Customs (CBIC) for the most accurate and up-to-date information.