GST rate and HSN code for paint and distemper
GST on paint is 18% from 22 September 2025: emulsions (HSN 3209), enamels and solvent-based paints (3208) and distempers (3210). The rate did not change. Artists' and students' colours (3213) are also 18%, but geometry and colour boxes for school are 5%. Brushes and rollers are 18%.
HSN code and GST rate for paint and distemper
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Water-based (emulsion) paints | 3209 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 51 |
| Solvent-based paints and enamels | 3208 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 50 |
| Distempers and other paints | 3210 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 52 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Paints and varnishes (including enamels and lacquers); distempers”.
What to print on the bill
- Emulsion: 3209. Enamel: 3208. Distemper: 3210. All 18%.
- Paint brushes and rollers: 9603 at 18%.
- Putty and primers: use the supplier's HSN.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Using one HSN for every paint.
- Billing a school colour box (5%) at 18% with poster colours.
- Missing HSN on bills to painters.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on paint and distemper
Did GST on paint change in September 2025?
No. Paints and varnishes of 3208, 3209 and 3210 stay at 18%.
What is the HSN for distemper?
3210, 'other paints and varnishes (including distempers)', at 18%.
What is the GST on a colour box?
Colour boxes are in the 'mathematical boxes, geometry boxes and colour boxes' entry at 5%.
More hardware, kitchen and household
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.