What is the GST (IGST) rate for HSN code 32149010?

HSN code 32149010 (Wall Putty) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 32149010?

The Basic Customs Duty (BCD) for HSN code 32149010 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 32149010 cover?

HSN code 32149010 covers Wall Putty. 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 32149010?

The standard unit of quantity (UQC) for HSN code 32149010 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

Wall Putty HSN Code 3214

Q: What is the HSN code for Wall Putty?

The HSN code for Wall Putty is 32149010, 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 wall putty?

Non-refractory surfacing preparations (wall putty) are classified under 32149010, and glaziers'/grafting putty under 32141000, within heading 3214.

18% IGSTSchedule II

Glaziers' putty, fillers and non-refractory surfacing preparations (wall putty) are classified under HSN heading 3214.

Search any HSN code

Heading

3214

Primary code

32149010

GST / IGST

18%

Customs duty (BCD)

10%

Wall Putty HSN codes & GST rates

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

HSN code	Description	IGST	BCD
32141000	Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings	18%	10%
32149010	Non-refractory surfacing preparations	18%	10%

FTA preferential rates: 10 partner agreement(s) listed for 32149010; best preferential rate 0% via Least Developed Countries; 4 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for wall putty?

The HSN code for wall putty is 3214 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for wall putty the most common is 32149010, 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 wall putty is classified under HSN

The HSN classification for wall putty 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
32144-digit headingGLAZIERS' 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
3214906-digit subheadingOther :
321490108-digit tariff itemNon-refractory surfacing preparations

Section VI — PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

GST on wall putty

Wall Putty (HSN 3214) 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 32149010 — 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 wall putty

When wall putty (HSN 32149010) 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 32149010 →

Conclusion

The HSN code for wall putty is 3214 at the heading level, with 32149010 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.