Paint HSN Code 3209 and GST Rate
Paints, emulsions, enamels, distempers, primers and varnishes.
- HSN code
- 3209
- GST rate
- 18%
- Chapter
- 32: Dyes, paints and inks
- Before 22 Sep 2025
- No change
What is the HSN code for paint?
Paint falls under HSN 3209, in chapter 32 (Dyes, paints and inks).
Paints are classified by their base: solvent based enamels in 3208, water based emulsions in 3209 and distempers and other paints in 3210. All are taxed at 18%. Wall putty is heading 3214 and pigments and colourants are elsewhere in chapter 32.
| Code | Description |
|---|---|
| 320810 | Paints and varnishes based on polyesters, non aqueous |
| 320890 | Other non aqueous paints (enamels) |
| 320910 | Acrylic or vinyl paints in an aqueous medium (emulsions) |
| 321000 | Other paints and varnishes, distempers |
GST rate on paint
The GST rate on paint is 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 3209 |
| Above Rs 5 crore | 6 on every invoice | 320810, 320890, 320910 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 32 |
Sample GST invoice line for paint
Here is how a line for paint looks on a tax invoice within one state: 10 × bucket of 20 litre at Rs 3,200.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Paint | 3208 | 10 × bucket of 20 litre | 3,200.00 | 32,000.00 | 2,880.00 | 2,880.00 | 37,760.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 5,760.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 32 at a glance
Chapter 32 (Dyes, paints and inks) covers: Tanning and dyeing extracts, pigments, paints, varnishes, putty and inks.
Related HSN codes
Products often bought, sold or invoiced together with paint:
Frequently asked questions
What is the HSN code for paint?
Paint falls under HSN 3209: paints, emulsions, enamels, distempers, primers and varnishes. Common 6 digit codes are 320810 for paints and varnishes based on polyesters, non aqueous and 320890 for other non aqueous paints (enamels).
What is the GST rate on paint?
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states.
How many digits of the paint HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 3209 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 320810, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.