Paint HSN Code
GST rates and HSN code for Paint.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Miscellaneous chemical products | Organic Composite Solvents And Thinners, Not Elsewhere Specified Or Included; Prepared Paint Or Varnish Removers | 3814 | 18% | – | 15/11/2017 | – |
| Miscellaneous manufactured articles | Brooms, Brushes (Including Brushes Constituting Parts Of Machines, Appliances Or Vehicles), Hand-Operated Mechanical Floor Sweepers, Not Motorised, Mops And Feather Dusters; Prepared Knots And Tufts For Broom Or Brush Making; Paint Pads And Rollers; Squee | 96031000 | 5% | – | 01/07/2017 | – |
| Brooms, Brushes (Including Brushes Constituting Parts Of Machines, Appliances Or Vehicles), Hand-Operated Mechanical Floor Sweepers, Not Motorised, Mops And Feather Dusters; Prepared Knots And Tufts For Broom Or Brush Making; Paint Pads And Rollers; Squee | 96033090 | 18% | – | 22/09/2017 1/07/2017 | – | |
| Brooms, Brushes (Including Brushes Constituting Parts Of Machines, Appliances Or Vehicles), Handoperated Mechanical Floor Sweepers, Not Motorised, Mops And Feather Dusters; Prepared Knots And Tufts For Broom Or Brush Making; Paint Pads And Rollers; Squeeg | 9603 | 0 | – | 01/07/2017 | – | |
| Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; <strong>paint</strong>s and varnishes; putty and other mastics; inks | 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 – Other : Other | 32089090 | 18% | – | 27/07/2018 01/07/2017 | – |
| Other Paints And Varnishes (Including Enamels, Lacquers And Distempers); Prepared Water Pigments Of A Kind Used For Finishing Leather | 3210 | 18% | – | 27/07/2018 01/07/2017 | – | |
| Pigments (Including Metallic Powders And Flakes) Dispersed In Non – Aqueous Media, In Liquid Or Paste Form, Of A Kind Used In The Manufacture Of Paints (Including Enamels); Stamping Foils; Dyes And Other Colouring Matter Put Up In Forms Or Packings For Re | 32129090 | 18% | – | 01/07/2017 | – | |
| 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 – Based On Acrylic Or Vinyl Polymer | 32082030 | 18% | – | 27/07/2018 01/07/2017 | – | |
| Pigments (Including Metallic Powders And Flakes) Dispersed In Non – Aqueous Media, In Liquid Or Paste Form, Of A Kind Used In The Manufacture Of Paints (Including Enamels); Stamping Foils; Dyes And Other Colouring Matter Put Up In Forms Or Packings For Re | 32129030 | 18% | – | 01/07/2017 | – | |
| Paints And Varnishes (Including Enamels And Lacquers) Based On Synthetic Polymers Or Chemically Modified Natural Polymers, Dispersed Or Dissolved In An Aqueous Medium – Other : Other | 32099090 | 18% | – | 27/07/2018 01/07/2017 | – | |
| Services | Painting Services | 995473 | 1.5/5/7.5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. Provided that carpet area of the affordable residential apartments as specified in the entry in column (3) relating to this item, is not less than 50 per cent. of the total carpet area of all the apartments in the project; Provided also that for the purpose of determining whether the apartments at the time of supply of the service are affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below or not, value of the apartments shall be the value of similar apartments booked nearest to the date of signing of the contract for supply of the service specified in the entry in column (3) relating to this item; Provided also that in case it finally turns out that the carpet area of the affordable residential apartments booked or sold before or after completion, for which gross amount actually charged was forty five lakhs rupees or less and the actual carpet area was within the limits prescribed in sub- clause (a) of clause (xvi) of paragraph 4 below, was less than 50 per cent. of the total carpet area of all the apartments in the project, the recipient of the service, that is, the promoter shall be liable to pay such amount of tax on reverse charge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein; Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments,- (i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner- promoter, and (ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter. Explanation. – (i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale, (ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently. Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only; Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person; Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both; Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement; (Please refer to the illustrations in annexure III) Explanation. – 1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year. 2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received. 3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)]. Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019; Provided also that where the option is not exercised in Form at annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised; Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.; | 01/04/2019 25/01/2018 13/10/2017 21/09/2017 22/08/2017 | – |
| Works of art, collectors’ pieces and antiques | Paintings, Drawings And Pastels, Executed Entirely By Hand, Other Than Drawings Of Heading 4906 And Other Than Hand-Painted Or Hand-Decorated Manufactured Articles; Collages And Similar Decorative Plaques | 9701 | 12% | – | 01/07/2017 | – |
| Kalamkari Paintings (On Textiles) | 97011020 | 12% | – | 01/07/2017 | – | |
| Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use | Textile Fabrics Otherwise Impregnated, Coated Or Covered; Painted Canvas Being Theatrical Scenery, Studio Back – Cloths Or The Like – Textile Fabrics Otherwise Impregnated, Coated Or Covered; Painted Canvas Being Theatrical Scenery, Studio Back – Cloths O | 59070012 | 12% | – | 01/07/2017 | – |
| Textile Fabrics Coated With Gum Or Amylaceous Substances, Of A Kind Used For The Outer Covers Of Books Or The Like; Tracing Cloth; Prepared Painting Canvas; Buckram And Similar Stiffened Textile Fabrics Of A Kind Used For Hat Foundations – Textile Fabrics | 59011010 | 12% | – | 01/07/2017 | – | |
| Textile Fabrics Otherwise Impregnated, Coated Or Covered; Painted Canvas Being Theatrical Scenery, Studio Back – Cloths Or The Like – Textile Fabrics Otherwise Impregnated, Coated Or Covered; Painted Canvas Being Theatrical Scenery, Studio Back – Cloths O | 59070019 | 12% | – | 01/07/2017 | – | |
| Textile Fabrics Otherwise Impregnated, Coated Or Covered; Painted Canvas Being Theatrical Scenery, Studio Back – Cloths Or The Like – Textile Fabrics Otherwise Impregnated, Coated Or Covered; Painted Canvas Being Theatrical Scenery, Studio Back – Cloths O | 59070092 | 12% | – | 01/07/2017 | – | |
| Iron and steel | Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of 600 Mm Or More, Clad, Plated Or Coated – Painted, Varnished Or Coated With Plastics | 72107000 | 18% | – | 01/07/2017 | – |
| Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of Less Than 600 Mm, Clad, Plated Or Coated – Painted, Varnished Or Coated With Plastics | 72124000 | 18% | – | 01/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared – Treated With Paint, Stains, Creosote Or Other Preservatives | 44031000 | 18% | – | 01/07/2017 | – |
Understanding the Paint HSN Code
The Harmonized System Nomenclature (HSN) code is a global system for classifying goods, essential for taxation and international trade. For businesses dealing with “paint,” understanding the correct HSN code is vital for accurate invoicing and GST (Goods and Services Tax) compliance in India. The provided data sheds light on the various HSN codes associated with paints and related products.
Based on the provided information, paints and varnishes are primarily 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.
Within this chapter, specific HSN codes for paints include:
- 3208: 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. Various sub-codes exist under this, such as 32089090 (Other : Other) and 32082030 (Based On Acrylic Or Vinyl Polymer), all with an 18% GST rate (effective 27/07/2018 and 01/07/2017).
- 3209: Paints And Varnishes (Including Enamels And Lacquers) Based On Synthetic Polymers Or Chemically Modified Natural Polymers, Dispersed Or Dissolved In An Aqueous Medium. Sub-code 32099090 (Other : Other) also carries an 18% GST rate (effective 27/07/2018 and 01/07/2017).
- 3210: Other Paints And Varnishes (Including Enamels, Lacquers And Distempers); Prepared Water Pigments Of A Kind Used For Finishing Leather, with an 18% GST rate (effective 27/07/2018 and 01/07/2017).
- 32129090 and 32129030: Pigments (Including Metallic Powders And Flakes) Dispersed In Non – Aqueous Media…, used in the manufacture of paints, also with an 18% GST rate (effective 01/07/2017).
The data also highlights related products that are classified under different chapters:
- 3814: Organic Composite Solvents And Thinners, Not Elsewhere Specified Or Included; Prepared Paint Or Varnish Removers, under Chapter 38: Miscellaneous chemical products, with an 18% GST rate (effective 15/11/2017).
- 96031000 and 96033090: Paint Pads And Rollers and Other Brushes, under Chapter 96: Miscellaneous manufactured articles, with GST rates of 5% (effective 01/07/2017) and 18% (effective 22/09/2017 and 01/07/2017) respectively.
- 72107000 and 72124000: Painted, Varnished Or Coated With Plastics flat-rolled products of iron or non-alloy steel, under Chapter 72: Iron and steel, with an 18% GST rate (effective 01/07/2017).
- 44031000: Wood In The Rough… Treated With Paint, Stains…, under Chapter 44: Wood and articles of wood…, with an 18% GST rate (effective 01/07/2017).
- 9701 (various sub-codes): Paintings, Drawings And Pastels…, under Chapter 97: Works of art, collectors’ pieces and antiques, with a 12% GST rate (effective 01/07/2017).
- 59070012, 59011010, 59070019, 59070092: Painted Canvas and Textile Fabrics Otherwise Impregnated, Coated Or Covered…, under Chapter 59: Impregnated, coated, covered or laminated textile fabrics…, with a 12% GST rate (effective 01/07/2017).
Furthermore, 995473 refers to “Painting Services” under Services, with varying GST rates depending on specific conditions mentioned in the data.
Therefore, the HSN code for paint depends on its composition (synthetic polymer-based, aqueous-based, etc.) and form. Related items like solvents, brushes, and painted articles fall under different HSN codes based on their nature and material.
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