GST invoice format for a paint shop (paint dealer)
A paint dealer's invoice must record exactly what was mixed, because a tinted shade cannot be returned or matched later without its details. Paints and varnishes of headings 3208 and 3209, wall putty, primers, thinners and brushes are all taxed at 18%. Beyond the standard fields, show the base product, shade code and tinting formula reference, pack size in litres, batch number, and the painter or contractor reference where the shop runs a painter loyalty programme.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a paint shop invoice needs
Shade code and tinting reference
Most paints today are tinted at the counter. The shade code and machine formula number on the bill allow exact re-tinting when the customer needs more paint, and protect the shop when a colour complaint arises.
Base and product line
Emulsions, enamels, primers and wood finishes each have a base and product line. Naming them confirms the customer bought the system recommended for the surface, which matters for any manufacturer warranty.
Pack size and quantity in litres
Paint is sold in 1, 4, 10 and 20 litre packs. Showing litres per pack and number of packs keeps stock and HSN-wise quantity in litres accurate.
Batch number
Manufacturers trace colour and quality complaints by batch. Recording it helps when two cans of the same shade dry differently and the dealer needs to claim against the company.
Painter or contractor code
Paint companies run loyalty schemes for painters. The painter's code on the invoice records who influenced the sale and supports scheme claims without mixing them into the customer's price.
Site address
Large orders for housing societies and offices are delivered to site. The site address supports delivery records and e-way bills for bulk consignments and multi-day deliveries.
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)
Notification 9/2025-Central Tax (Rate) keeps paints and varnishes based on synthetic polymers, whether in non-aqueous (3208) or aqueous (3209) medium, in the 18% schedule. Glaziers' putty and other mastics of heading 3214, polishes of 3405 and brushes of 9603 are also at 18%. The September 2025 changes did not reduce paint rates, so the main risk is misclassification rather than an outdated rate. Wall putty sold as a powder, for example, belongs with heading 3214 and should not be shown under a paint heading simply because it is sold at the paint counter.
Tinting is part of the paint sale
When a dealer tints a base paint at the counter using the company's colourants and machine, the customer buys finished coloured paint. The tinting is not a separate service; it is part of the supply of paint and is included in the value taxed at 18%. If the shop charges a separate tinting fee, show it on the invoice as part of the same supply. The colourants consumed are inputs for the dealer, and their cost is recovered through the price of the tinted paint. Keep the tinting formula on the invoice copy for re-orders.
Company schemes and post-sale discounts
Paint companies give dealers turnover discounts, display incentives and scheme credit notes. Under section 15(3)(b), a post-sale discount reduces the value of the company's supply only if it was agreed before the supply and linked to specific invoices, with the dealer reversing the matching credit. Financial credit notes that do not meet these conditions do not reduce the company's tax, and the dealer keeps its credit. None of this changes the dealer's own sales invoices to customers, which must show only the discounts actually given to the customer at the counter.
Painter loyalty points
Many paint brands reward painters with points or gifts based on the quantity they influence. These schemes run between the company and the painter, so the dealer should not reduce the customer's invoice value for points earned by the painter. Record the painter's code on the invoice only as a reference. If the dealer itself gives the painter a cash commission, that is a separate payment which may need to be treated as a service received, so keep it outside the sales invoice and record it in its own account.
Common billing mistakes
✕Billing tinting charges as a separate service line at a different rate instead of treating them as part of the single 18% paint supply.
✕Leaving out the shade code and tinting formula, making it impossible to re-tint matching paint when the customer later returns for more of the same.
✕Reducing customer bills to account for painter loyalty points that are actually paid by the paint company to the painter.
✕Recording quantity as number of cans instead of litres, so HSN-wise quantity summaries and stock valuation slowly drift away from reality.
Paint shop GST invoice: FAQ
What is the GST rate on paint?
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Paints and varnishes of headings 3208 and 3209, including emulsions, enamels and primers, are taxed at 18%. Wall putty, thinners, polishes and paint brushes sold in a paint shop are also at 18%. The rate applies to the tinted price including any tinting charge.
Which HSN code should a paint shop use for emulsion paint?
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Water-based emulsions generally fall under heading 3209 (paints based on synthetic polymers in an aqueous medium), while solvent-based enamels fall under 3208. Wall putty falls under 3214. Use the HSN printed on the manufacturer's invoice to you, which is usually the most reliable reference for the same product.
Should painter loyalty points appear on the customer bill?
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No. Painter loyalty schemes are run by the paint company for the painter, so the customer's invoice should show the paint at its actual selling price and any discount actually given to the customer. You may print the painter's code as a reference, but do not deduct the painter's points from the customer's taxable value.
Does a paint shop need an e-way bill for site deliveries?
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Yes, when the consignment value crosses the applicable threshold. A large housing society order of emulsion and primer easily exceeds fifty thousand rupees. Generate the e-way bill with the site address before dispatch, and carry the tax invoice or delivery challan with the goods.