Primer HSN Code

Understand the Primer HSN Code: A Business Essential

Primer, a foundational product in painting and coating applications, plays a crucial role in achieving a durable and smooth finish. For businesses dealing with primers, accurately classifying them under the Harmonized System of Nomenclature (HSN) is not just a matter of compliance; it ensures correct Goods and Services Tax (GST) application and streamlines trade. This blog post aims to clarify the HSN codes and associated GST rates for various types of primers.

Unpacking Primer HSN Codes and GST Rates

The HSN classification for primers largely depends on their chemical composition, specifically the type of synthetic or chemically modified natural polymers they are based on. All primers, as per the provided data, fall under HSN Chapter 32, which covers “Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.”

Here’s a breakdown of the relevant HSN codes and their GST rates:

• For Primers Based on Polyesters:
  • HSN Code: 32081090
  • Description: 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 Polyesters : Other
  • GST Rate: 18%
  • Effective Date: 27/07/2018 (Rate Revision), with the original effective date being 01/07/2017.
• For Primers Based on Acrylic or Vinyl Polymers:
  • HSN Code: 32082090
  • Description: 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 Polymers : Other
  • GST Rate: 18%
  • Effective Date: 27/07/2018 (Rate Revision), with the original effective date being 01/07/2017.
• For Other Primers (Not Specifically Polyester, Acrylic, or Vinyl Based):
  • HSN Code: 32089090
  • Description: 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
  • GST Rate: 18%
  • Effective Date: 27/07/2018 (Rate Revision), with the original effective date being 01/07/2017.

In essence, most commonly used primers, particularly those based on synthetic polymers and dissolved in a non-aqueous medium, will generally fall under these HSN codes, all attracting an 18% GST.