← HSN and SAC codes for common items · Search any code on the HSN code finder.
Paints is classified under HSN headings 3208, 3209. GST as on 26 October 2026: 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Paints?
GST on Paints as on 26 October 2026: 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 18% | 18% | 3208 | If you sell paints and varnishes, including enamels and lacquers, based on synthetic or chemically modified natural polymers in a non-aqueous (solvent) medium, GST is 18%. | 9/2025-CT(R), entry 50 |
| 18% | 18% | 3209 | If you sell paints and varnishes, including enamels and lacquers, based on synthetic or chemically modified natural polymers in a water-based medium, GST is 18%. | 9/2025-CT(R), entry 51 |
GST rate on Paints since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 26 July 2018 | 28% |
| 27 July 2018 | today | 18% |
The GST rate on Paints is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium, solutions as defined in note 4 to this chapter
| Code | Description (as in the tariff) |
|---|---|
320810 | Based on polyesters |
32081010 | Enamels |
32081020 | Lacquers |
32081030 | Varnishes |
32081090 | Other |
320820 | Based on acrylic or vinyl polymers |
32082010 | Enamels |
32082020 | Lacquers |
32082030 | Varnishes |
32082090 | Other |
320890 | Other |
32089011 | Nitrocellulose lacquers |
32089019 | Other |
32089021 | Synthetic enamel, ultra white paints |
32089022 | Synthetic enamel, other colours |
32089029 | Other |
32089030 | Lacquers |
32089041 | Insulating varnish |
32089049 | Other |
32089050 | Slip agents |
32089090 | Other |
3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
| Code | Description (as in the tariff) |
|---|---|
320910 | Based on acrylic or vinyl polymers |
32091010 | Acrylic emulsion |
32091090 | Other |
320990 | Other |
32099010 | Dispersion paints |
32099020 | Emulsion paints not elsewhere specified or included |
32099090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Wall putty and fillers
3214 - Ceramic tiles
6907 - Marble and granite
6802 - Plywood
4412 - Plastic (PVC) pipes
3917 - Aluminium sheets and sections
7604 - Steel angles and sections
7216 - Nails, screws and bolts
7317 - Locks
8301 - Sanitaryware (washbasins, toilets)
6910 - Printers
8443 - Voltage stabilizers, inverters and UPS
8504
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
