Manufacturing

GST invoice format for a paint manufacturer

A paint manufacturer's GST invoice should describe each product by type, shade code, pack size, batch number and HSN. Paints and varnishes in non-aqueous media (3208), aqueous media such as emulsions (3209), other paints and distempers (3210), prepared driers (3211), pigments (3212) and wall putty or mastics (3214) are taxed at 18% from 22 September 2025. Dealer invoices should show MRP, tinting base, scheme discounts and the number of tins in each pack.

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Sample paint manufacturer invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Interior acrylic emulsion, white base, 20 litre	3209	50 NOS	3,800.00	1,90,000.00	18%
Synthetic enamel, gloss black, 1 litre	3208	300 NOS	260.00	78,000.00	18%
Cement primer, water-based, 10 litre	3209	80 NOS	1,250.00	1,00,000.00	18%
Distemper, white, 10 kg	3210	100 NOS	620.00	62,000.00	18%
White cement-based wall putty, 40 kg	3214	120 BAG	780.00	93,600.00	18%
Taxable value				₹5,23,600.00
GST (CGST + SGST, or IGST if inter-state)				₹94,248.00
Invoice total				₹6,17,848.00

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

Extra fields a paint manufacturer invoice needs

Product type and base: State interior emulsion, exterior emulsion, enamel, primer or distemper, and solvent or water base. The base also decides the heading between 3208 and 3209.
Shade code or tinting base: Record shade code or tinting base. Paint is often tinted at dealer outlets, and the base type must match the tinting system.
Pack size: Show pack size in litres or kilograms. Paints are sold in many pack sizes, and price varies by size.
Batch number: Paint batches can vary slightly in shade. Batch numbers help dealers avoid mixing batches on one job.
MRP: Dealers calculate margins from MRP. MRP on the invoice should match the label.
Scheme discount: Show dealer schemes and discounts on the invoice, or through credit notes, to keep ledgers aligned.
Coverage and dilution: Decorative paint buyers compare products by coverage per litre and recommended dilution. Including these on the invoice or attached data sheet is not a tax requirement, but it reduces dealer queries and returns from contractors who over-thin the product.

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 manufacturer

Paints stay at 18%

Notification 9/2025-Central Tax (Rate) lists paints and varnishes based on synthetic polymers in non-aqueous media under 3208, in aqueous media under 3209, other paints, varnishes and distempers under 3210, prepared driers under 3211, pigments dispersed in non-aqueous media under 3212, and glaziers' putty, painters' fillings and non-refractory surfacing preparations under 3214 in the 18% schedule. The rate is uniform across most of a paint range, but the heading still matters for GSTR-1 and e-invoices.

Solvent or water base decides 3208 or 3209

Enamels and solvent-based coatings fall under 3208, while emulsions and water-based coatings fall under 3209. A paint company with both should map each product to the right heading in its item master. The rate is the same, but wrong headings show up as HSN mismatches in the buyer's records and during audits.

Tinting machines and colourants

Paint companies often place tinting machines at dealers. Machines given on loan move on delivery challans and remain the company's assets. If machines are sold, a tax invoice is needed at the machine's rate. Colourants sold for tinting are separate products with their own headings and should be billed as separate lines.

Dealer schemes and credit notes

Paint dealers earn turnover discounts, display incentives and scheme gifts. Discounts agreed before supply and linked to invoices can reduce taxable value through credit notes under section 15(3) and section 34, provided the dealer reverses the matching credit. Other incentives may be financial credit notes without GST effect.

E-way bills and depots

Paint companies often move stock from factories to depots in other states. Stock transfers between GSTINs of the same company are supplies and need tax invoices and e-way bills. Transfers within one GSTIN need delivery challans and e-way bills where required.

Industrial coatings and thinners

Besides decorative paints, many paint plants make industrial coatings, epoxy floor coatings, road-marking paints and thinners. Coatings remain under chapter 32, but thinners and solvent blends are often classified as organic composite solvents under 3814, and adhesives under 3506. Each of these headings must be checked separately against the notification instead of being billed under 3208 by habit. Industrial buyers frequently need test certificates and batch-wise technical data sheets with the invoice, so add a certificate reference column to the industrial invoice template.

Common billing mistakes

Classifying emulsions under 3208 instead of 3209.
Sending tinting machines to dealers without a delivery challan.
Recording dealer discounts outside the invoice without credit notes.
Moving stock to another state's depot without a tax invoice.
Leaving batch numbers off invoices, leading to shade mismatch complaints.
Billing thinners and solvents under a paint heading without checking their own classification.

Paint manufacturer GST invoice: FAQ

What is the GST rate on paint?

Paints and varnishes under headings 3208, 3209 and 3210 are in the 18% schedule from 22 September 2025.

Is wall putty taxed at 18%?

Yes. Wall putty and painters' fillings under heading 3214 are in the 18% schedule.

How should I invoice tinting machines placed at dealers?

If the machine is on loan, use a delivery challan and keep it as your asset. If sold, issue a tax invoice.

Are stock transfers to depots taxable?

Transfers to a depot in another state with a different GSTIN are taxable supplies and need tax invoices.

Do I need batch numbers on paint invoices?

They are not required by GST law but are widely expected, because shade can vary by batch.

Should I show tinting charges separately?

If tinting is done at the factory as part of making a coloured paint, it is part of the paint's value and taxed at 18% with it. Tinting done by a dealer on the customer's base paint is the dealer's own supply. Show colour and base details on the invoice so the buyer can see what was supplied.

Sources: Gazette of India — Notification 9/2025-Central Tax (Rate), G.S.R. 641(E), 17 Sept 2025 · CBIC — GST rates for goods and services

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