Adhesive HSN Code and GST Rate

Adhesive hsn code and gst rate table

3506 hsn code 8 digit

At 6 digits, 3506 10 is for products put up for retail sale as glues or adhesives in packs up to 1 kg net, and 3506 91 and 3506 99 are for other adhesives based on polymers and others. Common 8 digit lines include 3506 10 00 for retail packs and 3506 91 10 or 3506 91 90 for polymer adhesives. All are 18%.

Epoxy hsn code and silicone

Epoxy adhesives sold as resin and hardener kits are 3506 91 at 18%. Epoxy resin in bulk, not prepared as an adhesive, is a plastic in primary form under 3907. Silicone sealants are billed under 3214 (mastics) or 3910 (silicones in primary forms), both at 18%.

Glue gun and gum

Electric glue guns are appliances, usually billed at 18% under the heading for hand held electrical tools or appliances. Office gum in bottles is 3506 at 18%, the same as craft glue sold to schools and hobby stores. Natural gum arabic and other plant gums are 1301 at 5%. Tapes are on the tapes page.

Hardware dealer's invoice

Carpenters using glue with plywood are covered on the plywood page.

Silicone hsn code and sealants in construction

Construction sealants used around windows, glass facades and sanitary fittings are mostly silicone or acrylic based. They are mastics under 3214 at 18%. Polyurethane foam sealants in cans are also 3214. A glazing contractor buying sealant for a works contract can take credit. See putty.

Adhesive gst rate for manufacturers

Adhesive makers buy polymers and solvents at 18% and sell at 18%, so credit flows. Glue sticks sold to schools are 18%, even though notebooks and pencils are nil, so a school kit priced as one unit may be taxed at 18% under the mixed supply rule.