The Harmonized System of Nomenclature is a 6-digit code that helps to classify universally systematically. The World Customs Organization developed it. It is considered the global standard for the differentiation of products/goods.
HSN codes are unnecessary for businesses with a yearly revenue of less than ₹1.5 Crores. HSN codes are not required to be listed on invoices for companies registered under the composition scheme.
All goods and services sold in India are categorised under the GST law using the HSN code system . Services are classed under the SAC Code, while goods are categorised using the HSN Code. GST rates have been set in five slabs, namely NIL, 5%, 12%, 18%, and 28%, depending on the HSN code.
Did you know?
One hundred ninety-six nations across the world use the HSN system.
Importance of HSN
The HSN code categorises goods/products systematically across different countries. This facilitates international trade. More than 196 countries across the world use this system of differentiation. Besides providing uniform goods classification, the HSN also provides a base for customs tariffs. It is also helpful in collecting international trade statistics.
Significance of HSN in India
India joined the World Customs Organization in 1971. In the beginning, the 6-digit HSN codes were used in India, but later the customs and central excise department added two more digits. The additional 2-digits in the new 8-digit HSN code made the code more precise and easier to use.
Also read: What Is Job Work Under GST? Procedure, GST Rates & Job Work Return Under GST
Structure of HSN Code
The HSN code contains
- 21 sections
- 99 chapters
- 1244 headings,
- 5224 subheadings.
The HSN Code is set in the below-given order:
- It has a 2-digit HSN number for each chapter.
- The 2-digit HSN code is sub-categorized into a 4-digit HSN code.
- The 4-digit HSN codes are further classified into the 6-digit HSN code.
Importance of HSN under GST
HSN ensures global acceptance of GST. Filing GST becomes more manageable and less complicated as the step of the detailed description of products while filing GST is eliminated. This saves time and hastens the GST filing procedure. TARIC stands for Integrated Tariff of the European Communities which is an multilingual database integrating all measures.
All HS Codes or HSN Codes for paints with GST Rates
All HSN codes for paints with GST rates can be understood by the following section-
HSN Code - 2525
Mica, whether or not rifted into sheets/splitting; mica waste
|
HS Code |
Description |
GST % |
|
25252090 |
Other MICA Products Include: Paints |
5 percent |
HSN Code – 2909
Ethers, Ether-Alcohols, Ether-Phenols, Etheralcohol-Phenols, Alcohol Peroxides, Ether Peroxides, Ketone Peroxides are some of the products defined under the scope of this specification.
|
HS Code |
Description of product |
GST % |
|
29096000 |
ALCHL Peroxide, ETHR Peroxide, KETONE Peroxide and the Halogenated Sulphanated Nitrated or Nitrosated Derivatives Products Include: Paints, Methyl Ethyl Ketone Peroxide,and Dicumyl Peroxide |
0 % |
HSN Code - 3205
|
HS Code |
Description |
GST % |
|
320500 |
Colour lakes (other than Chinese or Japanese lacquer and paints); preparations based on colour lakes of a kind used to dye fabrics or produce colorant preparations (excluding preparations of heading 3207, 3208, 3209, 3210, 3213, and 3215) |
18 % |
Also read: Inspection, Search and Seizure Under GST
HSN Code - 3208
|
HS Code |
Description |
GST% |
|
320810 |
Paints and varnishes, including lacquers and enamels, based on polyesters, dispersed or dissolved in a non-aqueous medium; solutions based on polyesters in volatile organic solvents, containing 50 % solvent by weight |
18 % |
|
320820 |
Paints and varnishes, incl. enamels and lacquers, based on acrylic or vinyl polymers, dispersed or dissolved in a non-aqueous medium; solutions based on acrylic or vinyl polymers in volatile organic solvents, containing 50 % solvent by weight |
18 % |
|
320890 |
Paints and varnishes based, including lacquers and enamels, based on synthetic polymers/chemically modified natural polymers, dispersed/dissolved in non-aqueous medium, and solutions of products of headings 3901 to 3913 in volatile organic solvents, containing 50 % solvent by weight (excluding those based on polyesters and acrylic or vinyl polymers and solutions of collodion), Products include: Epoxy Coating |
18 % |
|
32089021 |
Synthetic Enamel Ultra White Paints |
18 % |
|
32089029 |
Other paint varnishes (other enamel) Products Include: Asian Paints, Paint Primer |
18 % |
|
32089030 |
Other paint varnishes (Lacquers) |
18 % |
|
32089090 |
Other paint varnishes based on synthetic polymer/ Clay Products Include: Hardener, Silicone Rubber, Asian Paints, Red Oxide Primer, Building Construction Materials, Spray Paint, Epoxy Coating |
18 % |
HSN Code - 3209
|
HS Code |
Description |
GST % |
|
320910 |
Paints and varnishes, including enamels, and lacquers, based on acrylic/vinyl polymers, dispersed/dissolved in an aqueous medium |
18 % |
|
320990 |
Paints and varnishes, including enamels and lacquers, based on synthetic/chemically modified natural polymers, dispersed or dissolved in an aqueous medium (excluding those based on acrylic/vinyl polymers), Products include: Emulsion Paint |
18 % |
|
32091090 |
Other paint based on Acrylic Vinyl Polymer Products Include: Asian Paints, Road Marking Paint, or Cement Primer, |
18 % |
|
32099010 |
Dispersion paint |
18 % |
|
32099020 |
Emulsion paint |
18 % |
|
32099090 |
Products Include: Asian Paints, Thermoplastic Road Marking Paint, Distemper Paint, Wall Paint, Paint Material, Colour Chemical, Primer Paint, Emulsion Paint |
18 % |
HSN Code – 3210
Varnishes and paints, including lacquers, distempers, and enamels (excl. products based on synthetic polymers/chemically modified natural polymers); prepared water pigments used for finishing leather
|
HS Code |
Description |
GST % |
|
321000 |
Paints and varnishes, including enamels, lacquers and distempers (excluding those based on synthetic polymers or chemically modified natural polymers); prepared water pigments of a kind used for finishing leather |
18 % |
|
32100030 |
Metalic powder/Flask prepared as paints |
18 % |
HSN Code – 3212
Pigments, including flakes and metallic powders, dispersed in a non-aqueous media, in liquid/paste form, like the one used in manufacturing paints; stamping foils like the ones used in the printing of book bindings/hatband leather; colorants or other colouring matter, n.e.s. put up for retail sale
|
HS Code |
Description |
GST % |
|
321290 |
Pigments, incl. metallic powders, and flakes, dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints; colorants and other colouring matter, n.e.s. put up for retail sale |
18 % |
HSN Code - 3214
Glaziers' putty, grafting putty, resin cement, caulking compounds, and other mastics; painters' fillings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings, or the like
|
HS Code |
Description |
GST % |
|
32141000 |
Products Include: Anchor Fasteners, Anabond, Asian Paints, Birla Putty, Birla Wall Putty, Wall Care Putty, Silicon Sealant |
18 % |
HSN Code - 3506
Prepared glues and other prepared adhesives, n.e.s.; products suitable for use as glues or adhesives, put up for retail sale as glues/adhesives and weighing net = 1 kg. Products Include: Araldite
|
HS Code |
Description |
GST % |
|
35069110 |
Based on Latex Products include: Berger Paints |
18 % |
HSN Code - 4901
Printed brochures, books, and similar printed matter, whether or not in single sheets (excl. periodicals or publications which are essentially devoted to advertising)
|
HS Code |
Description |
GST % |
|
49019900 |
Products Include: Asian Paints, Air Ticket, Annual Report Printing, Asian Paint Colour, Ebooks, Educational Books, Log Book, Diary Printing, SSL Certificate |
5 % |
HSN Code – 0804
Ordinary Portland Cement, Dry Products Include: Ultratech Cement
|
HS Code |
Description |
GST % |
|
080410 |
Mica Powder Products Include: Asian Paints |
5 per cent |
HSN Code 0805
alcohol peroxides, ether peroxides, ketone peroxides, and nitrated or nitrosated derivatives Products Include: Asian Paints
HSN Code - 0809
|
HS Code |
Description |
GST% |
|
080920 |
Products Include: Asian Paints |
0 % |
|
080921 |
Products Include: Asian Paints |
0 % |
|
080929 |
Glazier Putty. Products Include Anchor Fasteners, Anabond, Asian Paints |
0 % |
HSN Code - 0909
|
HS Code |
Description |
GST% |
|
09096210 |
Products Include: Asian Paints |
5 % |
Also read: Know All About GST Show Cause Notices in India
Where is the HSN Code used?
The HSN for goods should be mentioned during
- GST Registration
- The HSN code must be mentioned at the time of registration for GST.
- GST Rate
- If the taxpayer knows the HSN code, they can easily find the applicable GST rate.
- GST Invoice
- During issuing of an invoice for goods and services, the seller has to mention the HSN code
- GST Returns
- While filing GST returns, a taxpayer has to provide the HSN summary.
Conclusion:
We hope this article has been of help in providing information about the paint HSN code. The primary purpose of the HSN code is to make the GST process systematic and globally accepted.
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