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Wall putty and fillers is classified under HSN heading 3214. 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 Wall putty and fillers?
GST on Wall putty and fillers 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% | 3214 | If you sell putty, mastics, painters' fillings and wall or floor surfacing preparations, GST is 18%. | 9/2025-CT(R), entry 56 |
GST rate on Wall putty and fillers 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 Wall putty and fillers 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.
3214 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics, painters' fillings, non-refractory surfacing prepartions for facades, indoor walls, floors, ceilings or the like
| Code | Description (as in the tariff) |
|---|---|
321410 | Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics, painters' fillings |
32141000 | Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics, painters' fillings |
321490 | Other |
32149010 | Non-refractory surfacing preparations |
32149020 | Resin cement |
32149090 | 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
- Paints
3208 - Taps, valves and cocks
8481 - Steel and GI pipes
7306 - Welding rods and electrodes
8311 - Granite and building stone
2516 - Gravel, stone chips and jelly (Gitti)
2517 - Ready-mix concrete and mortar
3824 - Coolant and brake fluid
3819 - Spark plugs and ignition parts
8511 - Ball and roller bearings
8482 - Sprayers and drip irrigation equipment
8424 - Farm hand tools (spades, sickles, hoes)
8201
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.

