The paint hsn code depends on the base: solvent based paints, enamels and primers are 3208, water based emulsions and acrylic paints are 3209, and distemper and other paints are 3210, and GST on paint is 18% for all of them. Paints were in the 28% slab until 22 September, so the cut lowered every can's tax by a third.
This page shows how to pick between 3208 and 3209, the codes for putty, brushes and thinner, and how painting contracts are taxed. More building materials are on the construction materials hub.
Paint: codes and GST rates
Item / HSN / GST- Enamel and oil paint, solvent based18%Synthetic polymer in non-aqueous medium
- Solvent based primer and varnish18%Wood and metal primers
- Emulsion and water based paint18%Interior and exterior emulsions
- Water based primer18%Acrylic primers
- Distemper and other paints18%Including water pigments for leather
- Spray paint in aerosol18%Classified by the paint inside
- Wall putty and fillers18%Mastics and fillers
- Artists and student colours18%Poster and fabric colours
- Paint brushes and rollers18%Brushes of all kinds
- Painting work by a contractor18%SAC 99547 works contract
Quick facts
HSN headings
3208 solvent based, 3209 water based, 3210 otherGST rate
18% (9% CGST + 9% SGST)Rate before the reform
28%Digits to print
4 digits up to Rs 5 crore turnover, 6 abovePainting work
Works contract under SAC 9954 at 18%Common wrong code
3214 for paints (that is putty)
Paint hsn code 8 digit guide
| Product | HSN | GST |
|---|---|---|
| Synthetic enamel, oil paint | 3208 90 | 18% |
| Polyurethane and epoxy paints | 3208 | 18% |
| Varnish and lacquer, solvent based | 3208 | 18% |
| Acrylic emulsion, interior or exterior | 3209 10 | 18% |
| Water based primer, sealer | 3209 | 18% |
| Distemper | 3210 | 18% |
| Driers | 3211 | 18% |
| Stamping foils and pigments in media | 3212 | 18% |
| Poster colours, fabric colours | 3213 | 18% |
| Wall putty, glazier's putty | 3214 | 18% |
3208 and 3209 hsn code: how to choose
Both headings cover paints based on synthetic polymers. The difference is the medium. If the paint is dissolved in a non-aqueous medium, such as mineral turpentine or thinner, it is 3208: enamels, solvent based primers, PU and epoxy coats. If the polymer is dispersed in water, it is 3209: emulsions and water based primers. The label usually says whether you thin it with water or thinner.
Gst on paint after the reform
Paints and varnishes moved from 28% to 18%. A dealer billing paint worth Rs 50,000 used to charge Rs 14,000 GST; now it is Rs 9,000. Paints bought before 22 September at 28% leave the dealer with extra credit that can be used against other output tax.
Distemper, primer and spray paint
Distemper, a cheaper water paint, falls under 3210 at 18%. Primers follow the base: solvent primers 3208, water based primers 3209. Spray paints in aerosol cans are classified by the paint inside, usually 3208. Thinners and turpentine are solvents under 3814 or 2710; see thinner.
Hsn code for painting work
Painting a building, inside or out, is building completion and finishing work under group 99547 of SAC 9954. When the painter supplies paint and labour together, it is a works contract at 18%. A painter who supplies only labour bills a service at 18% too; see labour charges.
Paint dealer's bill
Paint shop invoice: Interior acrylic emulsion 20 litre, HSN 3209 10, 4 buckets, Rs 26,000. Wall putty 40 kg, HSN 3214, 10 bags, Rs 9,000. Taxable value Rs 35,000. CGST 9% Rs 3,150. SGST 9% Rs 3,150. Total Rs 41,300.
Paint rollers and brushes are 9603 at 18%. Wall putty is covered in detail on the putty page.
Paint headings here follow the general logic of the present tariff. The exact line depends on the binder and medium shown in the product's technical data, so verify against the GST portal and ask a GST practitioner or chartered accountant when a specialty coating does not fit cleanly.
Frequently asked questions
What is the GST rate on paint?
Paints and varnishes under 3208, 3209 and 3210 are 18% since 22 September, down from 28%.
What is the 3208 hsn code?
3208 covers paints and varnishes based on synthetic polymers in a non-aqueous medium, such as enamels, at 18%.
What is the 3209 hsn code?
3209 covers water based paints such as acrylic emulsions, at 18%.
What is the hsn code for painting work?
Painting work is a building finishing service under SAC 9954, group 99547, at 18%.
What is the primer hsn code?
Solvent based primers are 3208 and water based primers 3209, both at 18%.