HSN Code 32091010 -- – Paints and varnishes (including enamels and lacquers) based on synthetic polymer (GST Rate 18%)

HSN Code 32091010

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium - based on acrylic or vinyl polymers : acrylic emulsion

HSN32091010

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium - based on acrylic or vinyl polymers : acrylic emulsion

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 3209
Subheading: 320910
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Paints and varnishes (including enamels and lacquers) based on synthetic polymer. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 32091010?
HSN Code 32091010 is the official Harmonized System of Nomenclature code for Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymer, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 32091010?
HSN Code 32091010 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 32091010 belong to?
HSN Code 32091010 falls under Chapter 32 -- Tanning or dyeing extracts of the GST tariff.
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