Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 3209 specifically identifies paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 3209 on all Tax Invoices for paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 3209

"Classifying paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Dyes & Paints category. AasanKhata automatically monitors these shifts for you."