Paint Spray Gun HSN Code

Understand the Paint Spray Gun HSN Code: Your Guide to GST Compliance

Paint spray guns are indispensable tools in a multitude of industries, from automotive painting and furniture finishing to construction and artistic applications. For businesses manufacturing, importing, or selling these devices in India, a clear understanding of their HSN (Harmonized System of Nomenclature) code and associated GST (Goods and Services Tax) rates is vital for seamless tax compliance.

Let’s break down the relevant HSN codes for paint spray guns and their current GST implications.

Paint Spray Gun HSN Codes

Paint spray guns primarily fall under Chapter 84 of the HSN, which encompasses “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” More specifically, they are classified under Heading 8424, which broadly covers “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines.”

Here are the key HSN codes pertinent to paint spray guns:

• Spray Guns and Similar Appliances: This is the most direct classification for paint spray guns, covering a wide range of such devices, regardless of whether they are hand-operated or part of a larger system.
  • HSN Code: 84242000
  • This code often specifically lists “Paint Spray Gun” as an included product.
• Mechanical Appliances for Projecting, Dispersing or Spraying Liquids or Powders (Other): This is a broader category that would include other types of spraying equipment, but paint spray guns can also fall here if not specifically covered by the more direct “spray guns” code.
  • HSN Codes: 84248910 (often for painting equipment including electrostatic), 84248920 (for other spraying appliances), and 84248990 (for other mechanical appliances not elsewhere specified).
• Parts of Spray Guns: If you are dealing with components or accessories specifically designed for paint spray guns, they have their own HSN code.
  • HSN Code: 84249000

While other HSN codes might appear in relation to “paint” or “spray” (e.g., for paints themselves or tools like rollers), the core paint spray gun apparatus falls squarely within HSN 8424.

GST Rates for Paint Spray Guns

The Goods and Services Tax (GST) rate for most paint spray guns and similar spraying appliances in India is 18%.

While the data shows multiple effective dates and some past variations (including some instances of a 12% rate for specific sub-categories or earlier periods), the prevailing and generally applicable rate for paint spray guns under HSN 8424 is 18%. Clarifications from authorities, such as the CBIC, have also reinforced the 18% rate for mechanical sprayers under this heading.

These rates have seen revisions, but the 18% rate has been broadly applied since at least July 1, 2017, with updates clarifying its consistent application. No CESS charges are typically levied on paint spray guns.