Wholesale and trading

GST invoice format for a paint and coatings distributor

A paint distributor supplies dealers, painting contractors and industrial buyers with emulsions, enamels, primers, distempers, putties and thinners, almost all at 18%. Beyond the standard fields, the invoice should show product name and shade code, base and tinting details, pack size in litres or kilograms, batch number, MRP and dealer price, and the contractor or project reference, because paint is reordered by shade and batch, and tinted paint is a product made to order.

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Sample paint distributor invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Interior acrylic emulsion, white base, 20 L	3209	10 NOS	5,200.00	52,000.00	18%
Exterior emulsion, weatherproof, 10 L	3209	6 NOS	4,100.00	24,600.00	18%
Synthetic enamel, gloss, 4 L	3208	12 NOS	1,250.00	15,000.00	18%
Wall putty, white cement based, 40 kg	3214	20 BAG	760.00	15,200.00	18%
Distemper, 10 kg	3210	10 NOS	820.00	8,200.00	18%
Taxable value				₹1,15,000.00
GST (CGST + SGST, or IGST if inter-state)				₹20,700.00
Invoice total				₹1,35,700.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a paint distributor invoice needs

Shade code and base: Paint is identified by a shade code and the base it is tinted from (white, pastel, deep). Recording both ensures the repeat order matches the wall already painted.
Tinting formula reference: Tinted paints are mixed on a tinting machine using a formula of colorants. Recording the formula reference lets the dealer reproduce the shade exactly when a contractor runs short.
Pack size: Paint comes in 1, 4, 10 and 20 litre packs and putty in 20 or 40 kg bags. Pack size defines the price and the quantity reported in returns.
Batch number: Colour can vary slightly between batches. Recording batch numbers helps match repeat orders and settle complaints about shade variation.
MRP and dealer price: Retail paint is sold at MRP; showing MRP beside the dealer price makes scheme discounts and margins visible.
Contractor or project reference: Painting contractors buy for named projects and need to allocate cost and claim credit. A project reference on the invoice helps them and you track project-wise sales.
Surface and system: Industrial and waterproofing buyers specify a coating system (primer, intermediate, top coat). Noting the system on the invoice supports performance warranties.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a paint distributor

Paints, distempers and putty at 18%

Notification 9/2025 lists paints and varnishes based on synthetic or chemically modified natural polymers dispersed or dissolved in a non-aqueous medium (3208), the same in an aqueous medium such as acrylic emulsions (3209), other paints and varnishes including distempers (3210), and glaziers' putty, resin cements and painters' fillings such as wall putty (3214) in the 18% schedule. Rates are uniform, but each product family carries its own heading, and turnover above Rs 5 crore requires six-digit HSN in returns.

Tinted paint is still a supply of paint

When a dealer or distributor tints a base paint with colorants on a machine, the result is the paint supplied to the customer. The colorants and the tinting work are part of that supply and are taxed with it at 18%. Do not bill tinting as a separate untaxed service or as a separate low-value line to reduce the price of the paint.

Contractor loyalty points and dealer schemes

Paint companies run contractor loyalty programmes in which painters earn points redeemable for gifts or cash. These are the company's arrangements with painters and do not reduce the taxable value of your invoice to the dealer or contractor. Dealer schemes given by the company to you through linked credit notes reduce your input tax credit; schemes you pass on must be on your invoice or in linked credit notes.

Painting services are works contracts

If you also supply painting labour on a building, that is a works contract service for immovable property, billed under its SAC at the rate for works contracts, and not as a supply of paint. Keep material-only invoices separate from painting service invoices.

Returns, shade mismatch and expiry

Paint returned due to shade mismatch or near expiry should be taken back against a credit note referring to the original invoice, reversing the tax. Tinted paint is usually non-returnable; state this on the invoice.

Industrial coatings and project credit

Industrial buyers such as fabricators and factories buying protective coatings for machinery claim input tax credit normally. Builders and companies buying paint for their own building may find the credit blocked under section 17(5) for goods used in constructing immovable property, while painting contractors executing works contracts can usually claim it. Your invoice is the same, but the correct GSTIN and project reference help the buyer apply the right rule.

Common billing mistakes

Using a single HSN for emulsions, enamels, distempers and putty instead of 3208, 3209, 3210 and 3214.
Billing tinting charges as a separate untaxed line instead of as part of the paint supplied.
Reducing a contractor's invoice by loyalty points that the paint company pays, not you.
Leaving batch numbers and shade codes off the invoice, making repeat orders unreliable.
Combining painting labour and paint on one goods invoice for a building job.

Paint distributor GST invoice: FAQ

What is the GST rate on paint?

Paints and varnishes under headings 3208, 3209 and 3210, including emulsions and distempers, are in the 18% schedule of Notification 9/2025.

Is wall putty also 18%?

Yes. Wall putty and similar painters' fillings under heading 3214 are at 18%.

How do I bill tinted paint?

Bill it as paint under its heading at 18%, with the shade code and tinting formula reference. The colorants are part of the paint.

Do I need shade codes on invoices?

GST does not require them, but they are essential for repeat orders and shade complaints, so most distributors print them.

How do I handle returned paint?

Issue a credit note against the original invoice for returned packs. Tinted paint is usually not returnable, which should be stated on the invoice.

Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), dated 17-9-2025 (goods rate schedules) · GST Council — PIB press release on the 56th GST Council recommendations (Annexures, incl. 12% to Nil list)

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