The putty hsn code is 3214, covering wall putty, acrylic putty, glaziers putty, caulking compounds and other painters' fillings, and GST on putty is 18%. Wall putty is a filler even though white cement is its base, so it does not go under cement, and the reform left its 18% untouched.
Plaster of Paris (POP), a calcined gypsum plaster under 2520, is 5%, while gypsum boards for false ceilings are articles of plaster under 6809 at 18%. This page covers each product, a paint shop bill and the screws and blades sold alongside. Paints are on the paint page.
Wall putty: codes and GST rates
Item / HSN / GST- Wall putty (white cement based)18%Painters fillings
- Acrylic putty and fillers18%Ready mixed
- Glaziers putty and window putty18%Mastics
- Tile grout and joint fillers18%Non-refractory surfacing
- Caulking compounds and sealants18%Mastics
- Plaster of Paris (POP)5%Calcined gypsum plasters
- Gypsum (raw)5%Mineral
- Gypsum boards and false ceiling panels18%Articles of plaster
- Gypsum and drywall screws18%Fasteners
- Putty blades and knives18%Hand tools
Quick facts
HSN heading
3214: putty, mastics, fillersGST rate
18% (9% CGST + 9% SGST)POP
2520 at 5%Gypsum boards
6809 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
2523 for wall putty (that is cement)
Putty hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Wall putty, white cement based | 3214 | 18% |
| Acrylic wall putty | 3214 | 18% |
| Glaziers putty, window putty | 3214 | 18% |
| Silicone and acrylic sealants | 3214 or 3910 | 18% |
| Tile grout | 3214 | 18% |
| Plaster of Paris | 2520 20 | 5% |
| Gypsum powder | 2520 10 | 5% |
| Gypsum board, ceiling tiles | 6809 11 | 18% |
| Gypsum screws, drywall screws | 7318 | 18% |
| Putty blade, scraper | 8205 | 18% |
Wall putty hsn code and gst rate
Wall putty is a powder or paste made of white cement, polymers and fillers, used to smooth walls before painting. It is a painters' filling under 3214 at 18%. Before the reform it was 18% too. White cement itself is 2523 21 at 18%; see cement.
POP hsn code and gypsum
Plaster of Paris consists of calcined gypsum and is classified under 2520 20. Schedule I lists gypsum, anhydrite and plasters at 5%. Raw gypsum is also 2520 at 5%. POP false ceiling work done by a contractor is construction under SAC 9954 at 18%.
Gypsum board hsn code
Gypsum boards, plasterboards and ceiling tiles made of plaster are articles of plaster under 6809 at 18%. The metal channels and studs used to fix them are steel articles under 7308 or 7216. Gypsum screws are 7318; see nuts, bolts and screws.
Paint shop invoice
Paint dealer to a painting contractor: Wall putty 40 kg, HSN 3214, 25 bags, Rs 21,000, GST 18% Rs 3,780. POP 25 kg, HSN 2520 20, 20 bags, Rs 6,000, GST 5% Rs 300. Total Rs 31,080.
Painters who apply putty and paint in a building supply a works contract at 18%, and the GST on their putty and paint purchases is creditable.
Putty hsn code for POP screws and accessories
False ceiling and drywall jobs use many small items besides boards. POP screws and gypsum screws are steel fasteners under 7318 at 18%. Metal channels, angles and studs are steel sections under 7216 or articles under 7308. Joint tape for gypsum boards is paper or glass fibre tape under 4823 or 7019 at 18%. Corner beads of steel are 7308. A contractor's purchase bill for a false ceiling job therefore carries mostly 18% lines, with POP at 5%.
Putty gst rate and credit
A house owner buying putty pays 18% as a cost. A builder selling flats at 1% or 5% cannot take credit. A painting contractor on an 18% works contract can.
Paint dealers and contractors should see this outline of headings 3214, 2520 and 6809 as background. The composition of a product decides its line, so check the GST portal and ask a GST practitioner or chartered accountant about new finishing products.
Frequently asked questions
What GST rate applies to wall putty?
Wall putty under 3214 is 18%.
What is the 3214 hsn code?
3214 covers glaziers putty, painters fillings, mastics and wall putty, at 18%.
What is the POP hsn code?
Plaster of Paris is 2520 20, at 5%.
What is the gypsum board hsn code?
Gypsum boards are articles of plaster under 6809, at 18%.
What is the gypsum screw hsn code?
Gypsum and drywall screws are 7318, at 18%.