HSN code directory

HSN Code 3208: Paints and varnishes (including enamels and lacquers) based

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


All 8-digit HSN codes under this heading

HSN codeDescription
32081010Based on polyesters: enamels
32081020Based on polyesters: lacquers
32081030Based on polyesters: varnishes
32081090Based on polyesters: other
32082010Based on acrylic or vinyl polymers: enamels
32082020Based on acrylic or vinyl polymers: lacquers
32082030Based on acrylic or vinyl polymers: varnishes
32082090Based on acrylic or vinyl polymers: other
32089011Other: based on cellulose nitrate or other cellulose derivatives: nitrocellulose lacquers
32089019Other: based on cellulose nitrate or other cellulose derivatives: other
32089021Other: enamels: synthetic enamel, ultra white paints
32089022Other: enamels: synthetic enamel, other colours
32089029Other: enamels: other
32089030Other: lacquers
32089041Other: varnishes: insulating varnish
32089049Other: varnishes: other
32089050Other: slip agents
32089090Other: other


GST rate guide for this chapter

Paints, varnishes, dyes, pigments and printing inks are generally taxed at 18%. Some tanning extracts attract 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.