Paint roller HSN Code
GST rates and HSN code for Paint roller.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | – | |
| 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 | 96033010 | 18% | – | 22/09/2017 1/07/2017 | – | |
| 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 | 96032900 | 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 | 18% | – | 22/09/2017 1/07/2017 | – | |
| 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 | 96034010 | 18% | – | 22/09/2017 1/07/2017 | – | |
| 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 | 96033020 | 18% | – | 22/09/2017 1/07/2017 | – | |
| Paint, Distemper, Varnish Or Similar Brushes (Other Than Brushes Of Sub-Heading 9603 30); Paint Pads And Rollers | 960340 | 18% | – | 22/09/2017 1/07/2017 | – | |
| 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 | 96034020 | 18% | – | 22/09/2017 1/07/2017 | – | |
| 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 | 96032100 | 18% | – | 22/09/2017 1/07/2017 | – | |
| 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 | 96035000 | 18% | – | 22/09/2017 1/07/2017 | – | |
| 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 | 96039000 | 18% | – | 22/09/2017 1/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Ball Or Roller Bearings – Tapered Roller Bearings, Including Cone And Tapered Roller Assemblies: Tapered Roller Bearings (Radial Type) : Of Bore Diameter Not Exceeding 50 Mm | 84822011 | 18% | – | 01/07/2017 | – |
| Transmission Shafts (Including Cam Shafts And Crank Shafts) And Cranks; Bearing Housings And Plain Shaft Bearings; Gears And Gearing; Ball Or Roller Screws; Gear Boxes And Other Speed Changers, Including Torque Converters; Flywheels And Pulleys, Including | 84832000 | 18% | – | 01/01/2019 13/10/2017 | – | |
| Transmission Shafts (Including Cam Shafts And Crank Shafts) And Cranks; Bearing Housings And Plain Shaft Bearings; Gears And Gearing; Ball Or Roller Screws; Gear Boxes And Other Speed Changers, Including Torque Converters; Flywheels And Pulleys, Including | 84839000 | 18% | – | 01/01/2019 13/10/2017 | – | |
| Ball Or Roller Bearings – Ball Bearings:Other Ball Bearing (Radial Type) Of Bore Diameter Not Exceeding 50 Mm | 84821020 | 18% | – | 01/07/2017 | – | |
| Ball Or Roller Bearings – Parts Needles | 84829120 | 18% | – | 01/07/2017 | – | |
| Miscellaneous chemical products | Organic Composite Solvents And Thinners, Not Elsewhere Specified Or Included; Prepared Paint Or Varnish Removers | 3814 | 18% | – | 15/11/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports (Including Tabletennis) Or Out-Door Games, Not Specified Or Included Elsewhere In This Chapter; Swimming Pools And Paddling Pools Ice Skates And Roller Skates, Inclu | 95067000 | 18% | – | 15/11/2017 1/07/2017 | – |
Understanding Paint Roller HSN Codes
Painting is a common activity, whether for home improvement or industrial applications. And when it comes to painting, the paint roller is an indispensable tool. For manufacturers, distributors, and retailers of paint rollers in India, understanding the correct Harmonized System of Nomenclature (HSN) code is vital for accurate Goods and Services Tax (GST) compliance.
The HSN system is a global method for classifying goods, ensuring consistency in customs duties and taxation across countries. For paint rollers, their classification is quite specific, placing them within a chapter dedicated to miscellaneous manufactured articles, particularly alongside brushes and other cleaning tools.
The Paint Roller HSN Code
Based on the provided data, paint rollers primarily fall under Chapter 96: “Miscellaneous manufactured articles.” This chapter is a catch-all for various finished goods that don’t fit neatly into other, more specific categories. Within this chapter, there’s a clear heading for items like brooms, brushes, mops, and notably, paint pads and rollers.
Here’s a breakdown of the specific HSN codes for paint rollers:
- Brooms, Brushes… Paint Pads and Rollers:
- The broad heading encompassing paint pads and rollers is HSN 9603.
- Within this, specific subheadings are available.
- HSN 960340 specifically covers “Paint, Distemper, Varnish Or Similar Brushes (Other Than Brushes Of Sub-Heading 9603 30); Paint Pads And Rollers.” This is the most direct and common classification for paint rollers.
- Under HSN 960340, you’ll find more specific codes like:
- 96034010: Which is also explicitly listed as “Paint, Distemper, Varnish Or Similar Brushes (Other Than Brushes Of Sub-Heading 9603 30); Paint Pads And Rollers” (this seems to be a general entry with the same description as the main 960340 heading).
- 96034020: Also for “Paint, Distemper, Varnish Or Similar Brushes (Other Than Brushes Of Sub-Heading 9603 30); Paint Pads And Rollers.”
- All these specific HSN codes under 9603 for paint rollers consistently attract an 18% GST rate.
It’s important to differentiate paint rollers from other items that might contain the word “roller,” such as:
- Ball or Roller Bearings (HSN 8482): These are mechanical components found in machinery and have an 18% GST rate.
- Roller Skates (HSN 95067000): These are sports requisites and also have an 18% GST rate.
These are distinct products with different functions and thus fall under separate HSN chapters. The key to classifying a “paint roller” is its specific use as a painting tool.
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