What is the GST (IGST) rate for HSN code 32081090?

HSN code 32081090 (Paint) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 32081090?

The Basic Customs Duty (BCD) for HSN code 32081090 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 32081090 cover?

HSN code 32081090 covers Paint. It sits under Chapter 32 – Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks, in Section VI – PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES.

What is the unit of measurement for HSN code 32081090?

The standard unit of quantity (UQC) for HSN code 32081090 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

Paint HSN Code 3208

Q: What is the HSN code for Paint?

The HSN code for Paint is 32081090, classified under Chapter 32 – Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for paint?

Paints and varnishes based on synthetic polymers (non-aqueous) fall under heading 3208 — enamels under 32081010, lacquers under 32081020 and varnishes under 32081030. Water-based paints are classified under heading 3209.

18% IGSTSchedule II

Paints and varnishes based on synthetic polymers in a non-aqueous medium are classified under HSN heading 3208. Enamels, lacquers and varnishes each have their own 8-digit tariff item.

Search any HSN code

Heading

3208

Primary code

32081090

GST / IGST

18%

Customs duty (BCD)

10%

Paint HSN codes & GST rates

The 8-digit HSN/HS codes under heading 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). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
32081010	Enamels	18%	10%
32081020	Lacquers	18%	10%
32081030	Varnishes	18%	10%
32081090	Other	18%	10%

FTA preferential rates: 14 partner agreement(s) listed for 32081090; best preferential rate 0% via ASEAN countries; 13 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for paint?

The HSN code for paint is 3208 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for paint the most common is 32081090, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How paint is classified under HSN

The HSN classification for paint narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 322-digitTanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
32084-digit headingPAINTS 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
3208106-digit subheadingBased on polyesters :
320810908-digit tariff itemOther

Section VI — PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

GST on paint

Paint (HSN 3208) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 32081090 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported paint

When paint (HSN 32081090) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 10%, AIDC 10%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹32.278. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 32081090 →

Conclusion

The HSN code for paint is 3208 at the heading level, with 32081090 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.