Spray paint HSN Code

Understanding the Spray Paint HSN Code

Spray paint offers a convenient and efficient way to apply coatings, from artistic endeavors to industrial finishes. For businesses involved in the manufacturing, distribution, or sale of spray paint in India, understanding the correct Harmonized System Nomenclature (HSN) code and the associated Goods and Services Tax (GST) rates is crucial for compliance. Let’s spray some light on the various classifications related to “spray paint.”

Identifying the HSN Code for Spray Paint

The HSN code for “spray paint” depends on whether you are classifying the paint itself or the equipment used to spray it. The provided data offers insights into both.

1. The Paint Itself (Chapter 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks):

• Spray paint, being a form of paint, falls under the broad category of “Paints And Varnishes (Including Enamels And Lacquers) Based On Synthetic Polymers Or Chemically Modified Natural Polymers, Dispersed Or Dissolved In A Non – Aqueous Medium.”
  • Specific HSN codes include:
    • 32089090: “Other” paints and varnishes.
    • 32082090: Paints and varnishes “Based On Acrylic Or Vinyl Polymers.”
    • 32081090: Paints and varnishes “Based On Polyesters.”
  • While not explicitly stating “aerosol cans,” these codes cover the chemical composition of the paint itself, regardless of its packaging for spray application.

2. Spraying Appliances and Equipment (Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof):

• This chapter covers the machinery that enables paint to be sprayed.
  • “Mechanical Appliances (Whether Or Not Handoperated) For Projecting, Dispersing Or Spraying Liquids Or Powders; Fire Extinguishers, Whether Or Not Charged; Spray Guns And Similar Appliances; Steam Or Sand Blasting Machines And Similar Jet Projecting Machin” is covered broadly by HSN 8424.
  • More specific codes within this category include:
    • 84248920: Other spraying appliances.
    • 84248910: Other spraying appliances.
    • 84249000: Parts of these spraying appliances.
• “Ink Spray Nozzle” (a part for specific printing machines) falls under HSN 84733060.
• “Lyophilisation Apparatus, Freeze Drying Units And Spray Dryer” (for drying processes) is under HSN 84193300.

3. Related Chemical Products and Tools:

• Organic Composite Solvents And Thinners, Not Elsewhere Specified Or Included; Prepared Paint Or Varnish Removers: These auxiliary products, essential for painting, fall under Chapter 38 (Miscellaneous chemical products) with HSN codes like 3814, 381400, and 38140010.
• Paint Pads And Rollers: These manual application tools are classified under Chapter 96 (Miscellaneous manufactured articles) with codes such as 96031000 (for hand-operated mechanical floor sweepers and paint pads/rollers, which seems like a broad inclusion), 96033090, and 96033010.

Understanding the GST Rates for Spray Paint and Related Items

The GST rates for items related to spray paint are consistently 18%, with a few exceptions.

• Paints and Varnishes (Chapter 32): All listed paint types (HSN 3208) attract an 18% GST rate. This rate became effective from July 27, 2018, having been in effect from July 1, 2017, earlier.
• Spraying Appliances and Equipment (Chapter 84): Mechanical appliances for spraying (HSN 8424) and their parts (HSN 84249000), as well as ink spray nozzles (HSN 84733060) and spray dryers (HSN 84193300), are all subject to an 18% GST rate. The effective dates for 8424 show multiple revisions, but consistently settling at 18% from July 1, 2017, through later dates.
• Solvents and Thinners (Chapter 38): Organic composite solvents and thinners (HSN 3814) also have an 18% GST rate, effective from November 15, 2017.
• Paint Pads and Rollers (Chapter 96): Interestingly, “Paint Pads And Rollers” under HSN 96031000 show a 5% GST rate, effective from July 1, 2017. Other brushes within 9603 might be at 18%. This is a notable distinction.
• Treated Wood with Paint (Chapter 44): “Wood In The Rough… Treated With Paint” (HSN 44031000) is also taxed at 18% GST.
• “Paint Box” (Video Special Effect Equipment): This specialized electronic equipment (HSN 85437034) is also at 18% GST.

In summary, most chemical products and machinery related to spray paint are subject to an 18% GST rate, with a specific exception for manual paint application tools like paint pads and rollers, which are at 5%.