Detailed Classification Guide for Paint HSN Code & GST Rate in India (2026)

Paint HSN Code – GST Rate, Classification & Invoicing Guide for Businesses

Paints are broadly classified under Chapter 32 of the HSN code, which covers dyes, pigments, and paints. The most commonly used HSN codes for paints are:

HSN 3208 - Paints and varnishes based on synthetic polymers (non-aqueous)
HSN 3209 - Paints based on aqueous medium (e.g., emulsion paints)
HSN 3210 - Other paints and varnishes not covered elsewhere

These paint HSN codes apply to decorative, industrial and protective paints used across industries.

Paint HSN code and GST rate

The HSN code and GST rate for paints are standardised across most paint categories. After GST revisions, the rate was reduced from 28% to 18%, which continues to apply in 2026.

Product type	HSN code	GST rate
Synthetic paints & enamels	3208	18%
Colour lakes, preparations based on colour lakes	3205	18%
Emulsion paints (water-based)	3209	18%
Paints and varnishes (including lacquers and enamels) made from synthetic or chemically modified natural polymers, formulated in a water-based (aqueous) medium.	3209	18%
Other paints & varnishes (Paints, varnishes, enamels, lacquers, and distempers that do not use synthetic or chemically modified natural polymers as a base, along with prepared water-based pigments used specifically for leather finishing).	3210	18%
Pigments used in paints, including metallic powders and flakes, dispersed in non-aqueous media in paste or liquid form for use in making paints and enamels; along with stamping foils and dyes or other colouring matter packaged for retail sale.	3212	18%
Colours for students, artists, or signboard painters, including hobby and tinting colours, supplied in tubes, jars, tablets, bottles, pans or similar packaging formats.	3213	18%
Synthetic enamel, ultra white paints & other colours	32089021	18%
Other types of enamels	32089029	18%
Acrylic paints	32091010	18%
Dispersion paints	32099010	18%
Other type of lacquers	32089030	18%
Paint made with acrylic vinyl polymer	32091090	18%

Paint brush HSN code and GST rate

Paint tools, such as brushes and rollers, are classified differently from paints.

Product type	HSN Code	GST Rate
Paint brushes	9603	18%
Paint rollers/pads	96034020	18%
Brushes designed for applying paint, distemper, varnish, or similar coatings (this category excludes brushes under sub-heading 9603 30, but includes paint pads and rollers).	960340	18%
Artists’ and fine brushes (classified separately from standard paint application brushes used for coatings).	960330	18%
Certain basic household brushes (e.g., cleaning brushes)	9603 variants	5% (in some cases)

Most commonly used paint brushes and rollers attract 18% GST. However, some household brush types, like brooms, floor brushes, scrubbing brushes and toilet brushes may fall under lower slabs (usually 5%), depending on their classification and materials.

What are the invoicing rules for paint businesses?

Businesses dealing in paints, thinners, and accessories must follow the GST invoicing rules. Under the rule 46 of the CGST Rules, a GST invoice must include these mandatory details:

Supplier GSTIN
Invoice number and date
Customer details
HSN/SAC code
Description of goods
Taxable value
GST rate and tax amount (CGST/SGST/IGST)

Example for invoice structure

Supplier GSTIN	Customer GSTIN	Item	HSN Code	Quantity	Taxable Value (INR)	GST Rate	GST Amount	Total Value
09ABCDE1234F1Z5	09XYZAB5678L1Z2	Emulsion paint	3209	100 litres	₹10,000	18%	₹1,800	₹11,800

Common errors to avoid with Paint HSN codes

Businesses selling paints or paint-related products must be careful about these errors while using paints HSN code:

Using a single HSN code for all paint-related products.
Ignoring separate classification for thinners and brushes.
Applying incorrect GST rates.
Not updating HSN codes after GST changes.

Conclusion

For businesses dealing with paints and associated products like brushes, maintaining correct HSN codes in your accounting system is critical to avoid errors and ensure seamless GST filing, as these product ranges are significantly large. If you are an MSME owner whose business deals with paint and associated items, having a system that classifies the goods and takes care of the invoicing requirements will allow you to focus further on the core functions of your business.

Simplify your GST compliance with TallyPrime. From automatic HSN code mapping to accurate GST invoicing and return filing, TallyPrime helps paint dealers, contractors and manufacturers manage taxation effortlessly.

What is the HSN Code for thinners?

Paint-related products like thinners are classified separately. Thinners fall under Chapter 38 (chemical products) and are widely used for dilution and cleaning purposes. The HSN code for paint thinner is 3814, and a standard 18% GST rate is applicable on it.

How are different paint brushes classified for GST filing?

Different types of paint brushes, such as wall brushes, trim brushes, stencil brushes, artist brushes and industrial coating brushes, are generally classified under the same HSN family (usually HSN 9603) when their primary function is to apply paint, varnish or similar coatings. In practice, businesses may create separate stock items based on variations like size, handle type or bristle material. However, these differences are usually reflected in the product description, not through separate HSN codes. A different HSN classification is only considered if the item no longer functions as a paint applicator and is better described as another type of tool. In such cases, reviewing the product’s primary use and official tariff descriptions is recommended before assigning a new code.

What is the painting work HSN code?

Painting work does not fall under an HSN code because it is classified as a service, not goods. Instead, it is covered under SAC (Services Accounting Code), with a typical GST rate of 18%. This distinction is important for contractors who supply both materials and labour.

Can businesses claim Input Tax Credit (ITC) on paint purchases?

Yes, you can claim Input Tax Credit (ITC) on GST paid for paints, but eligibility depends on how the expense is treated. If the cost of paint is capitalised as part of construction related to immovable property, ITC is not allowed to that extent. However, if the paint is used for repairs, maintenance, or is treated as a revenue expense, ITC can be claimed, subject to the conditions specified under Section 16 of the CGST Act, 2017.

Do imported paints use the same HSN code in India?

Yes, India follows the global HS system, so imported paints generally use the same base HSN classification with Indian extensions. For example, an imported solvent-based paint may be classified under HSN 3208 globally, and in India, it can be further detailed as 32089090 based on its specific composition or use.

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