The thinner hsn code is 3814, the heading for organic composite solvents and thinners not covered elsewhere, which includes paint thinner, NC thinner, PU thinner and paint removers, and GST on thinner is 18%. Pure chemicals sold as solvents, such as acetone, toluene or mineral turpentine, sit in separate headings, also at 18%.
PVC and CPVC solvent cement, though plumbers call it solvent, is a prepared adhesive under 3506. This page lists each product, a paint dealer's bill and the composite versus single solvent test. Paints are on the paint page.
Thinner and solvents: codes and GST rates
Item / HSN / GST- Paint thinner and NC thinner18%Organic composite solvents
- Paint and varnish removers18%Prepared removers
- PU and epoxy thinners18%Composite solvents
- PVC, CPVC and uPVC solvent cement18%Prepared adhesives
- Turpentine oil18%Terpenic oils
- Mineral turpentine oil (MTO)18%Petroleum solvent
- Acetone18%Organic chemical
- Toluene, xylene18%Aromatic hydrocarbons
- Isopropyl alcohol18%Organic chemical
Quick facts
HSN heading
3814: organic composite solvents and thinnersGST rate
18% (9% CGST + 9% SGST)Solvent cement
3506 at 18%Single solvents
Chapter 29 or 2710 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
3814 for PVC solvent cement (that is an adhesive)
Thinner hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| NC thinner, lacquer thinner | 3814 | 18% |
| Enamel paint thinner | 3814 | 18% |
| PU and epoxy thinner | 3814 | 18% |
| Paint remover, stripper | 3814 | 18% |
| Mineral turpentine oil | 2710 | 18% |
| Gum turpentine | 3805 | 18% |
| Acetone | 2914 11 | 18% |
| Toluene | 2902 30 | 18% |
| Xylene | 2902 41 to 2902 44 | 18% |
| Isopropyl alcohol | 2905 12 | 18% |
| PVC, CPVC solvent cement | 3506 | 18% |
3814 hsn code: composite solvents
Heading 3814 takes in solvent blends sold as thinners or cleaners when no other heading names them. A paint thinner made by blending toluene, xylene and other solvents is 3814. A single pure chemical, such as acetone, goes to its own Chapter 29 heading. Both are 18%, so the difference matters mainly for the HSN summary.
PVC solvent hsn code
PVC, CPVC and uPVC solvent cements bond pipes and fittings; they are prepared adhesives under 3506 at 18%. See adhesives and PVC pipes.
Turpentine and mineral turpentine
Gum turpentine from pine resin is 3805 at 18%. Mineral turpentine oil, a petroleum solvent, is 2710 at 18%. Both are used to thin oil paints and clean brushes.
Paint dealer's invoice
Paint dealer to a furniture polisher: NC thinner 5 litre, HSN 3814, 20 cans, Rs 8,000. PVC solvent cement, HSN 3506, 50 tins, Rs 4,500. Taxable value Rs 12,500. CGST 9% Rs 1,125. SGST 9% Rs 1,125. Total Rs 14,750.
Thinner gst rate and who uses it
Thinners are bought by painters, furniture polishers, auto body shops, printing units and factories that clean machines. All pay 18%, and those making taxable supplies can take credit. A house owner buying thinner for home painting pays it as a cost. Auto body shops billing repair work at 18% can set off the GST on thinner and paint against their output tax.
NC thinner hsn code
NC thinner, used with nitrocellulose lacquers on furniture and car refinishing, is a composite solvent under 3814 at 18%. PU thinner and epoxy thinner follow the same heading. Thinner sold in bulk drums to factories and in 500 ml tins to painters carries the same code and rate.
Storage and transport of solvents
Thinners are flammable, and loads need correct labelling and, for larger quantities, the transport papers required for hazardous goods. The e-way bill should carry the same HSN as the invoice. A paint shop selling thinner and paint, both at 18%, has a simple tax position; chemical traders selling many solvents should keep each one under its own code.
Solvent sellers should read this summary of heading 3814 as background. Product composition decides the line, so check the maker's data and the GST portal entry, and ask a GST practitioner or chartered accountant about blended products.
Frequently asked questions
What is the thinner hsn code?
Paint thinners and composite solvents are 3814, at 18%.
What is the GST rate on thinner?
18%.
What is the PVC solvent hsn code?
PVC and CPVC solvent cement is a prepared adhesive under 3506, at 18%.
What is the 3814 hsn code?
3814 covers organic composite solvents and thinners and paint removers, at 18%.
What is the turpentine hsn code?
Gum turpentine is 3805 and mineral turpentine 2710, both at 18%.