written by | November 7, 2022

HSN Code for Paints - Importance & HS Codes with GST Rates

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Table of Content


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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FAQs

Q: How are goods categorised using the HSN code?

Ans:

Various divisions, chapters, headings, and subheadings are used to categorise products. For instance, you can locate your HSN code under

  • Section 02: Vegetable Products, 
  • Chapter 08: Edible Fruits and Nuts; Peel of Citrus Fruits or Melons,
  • if you are selling fresh bananas. Bananas, including plantains,
  • header 3, subheading 9010: Fresh bananas.

Q: In India, how is HSN used?

Ans:

In India, the majority of commodities are categorised using the HSN Code list to assist businesses in determining the proper GST rates. In addition, businesses must provide HSN numbers when registering for GST, include codes on product and service invoices, and include HSN summaries when submitting GST returns.

Q: What kinds of companies are exempt from using HSN codes while selling their products?

Ans:

HSN codes are not necessary 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.

Q: Where should the HSN/SAC code be mentioned?

Ans:

When you register for GST, on your invoices, and on your GST returns that you need to post on the GST Portal, you must include these codes.

Disclaimer :
The information, product and services provided on this website are provided on an “as is” and “as available” basis without any warranty or representation, express or implied. Khatabook Blogs are meant purely for educational discussion of financial products and services. Khatabook does not make a guarantee that the service will meet your requirements, or that it will be uninterrupted, timely and secure, and that errors, if any, will be corrected. The material and information contained herein is for general information purposes only. Consult a professional before relying on the information to make any legal, financial or business decisions. Use this information strictly at your own risk. Khatabook will not be liable for any false, inaccurate or incomplete information present on the website. Although every effort is made to ensure that the information contained in this website is updated, relevant and accurate, Khatabook makes no guarantees about the completeness, reliability, accuracy, suitability or availability with respect to the website or the information, product, services or related graphics contained on the website for any purpose. Khatabook will not be liable for the website being temporarily unavailable, due to any technical issues or otherwise, beyond its control and for any loss or damage suffered as a result of the use of or access to, or inability to use or access to this website whatsoever.
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Disclaimer :
The information, product and services provided on this website are provided on an “as is” and “as available” basis without any warranty or representation, express or implied. Khatabook Blogs are meant purely for educational discussion of financial products and services. Khatabook does not make a guarantee that the service will meet your requirements, or that it will be uninterrupted, timely and secure, and that errors, if any, will be corrected. The material and information contained herein is for general information purposes only. Consult a professional before relying on the information to make any legal, financial or business decisions. Use this information strictly at your own risk. Khatabook will not be liable for any false, inaccurate or incomplete information present on the website. Although every effort is made to ensure that the information contained in this website is updated, relevant and accurate, Khatabook makes no guarantees about the completeness, reliability, accuracy, suitability or availability with respect to the website or the information, product, services or related graphics contained on the website for any purpose. Khatabook will not be liable for the website being temporarily unavailable, due to any technical issues or otherwise, beyond its control and for any loss or damage suffered as a result of the use of or access to, or inability to use or access to this website whatsoever.