Painting work

For painting work in India, the GST classification and rates are as follows:

1. Service Classification (SAC)

Painting services, which include interior and exterior painting for residential, commercial, or industrial buildings, are classified under SAC 995473. This falls under the broader category of "Building Completion and Finishing Services" (SAC 9954).

2. GST Rate

• Painting Services: The standard GST rate for painting services is 18%. This applies to the total contract value, which typically includes both the cost of materials (paint, primer, etc.) and labor.

• Input Tax Credit (ITC): Contractors are generally eligible to claim ITC on the GST paid for materials (paints, thinners, etc.) used in their service contracts, provided the work is not for the construction of a new immovable property where ITC may be blocked under Section 17(5)(d) of the CGST Act.

3. Material Classification (HSN)

If you are purchasing paint materials separately, these are classified under various HSN codes (primarily in Chapter 32). Following the 2025 rationalization, most paints, varnishes, and coatings are now taxed at 18%.

• HSN 3208/3209: Standard decorative paints, emulsions, and enamels are taxed at 18%.

• Artists' Colors: Typically also fall under 18% (HSN 3213).

Summary:

For professional painting contracts, you should use SAC 995473 and charge 18% GST. If you are billing for materials separately, they are also generally subject to 18% GST under their respective HSN codes (typically within Chapter 32). Always ensure your invoice clearly separates the taxable value and the GST amount to allow your clients to claim the appropriate Input Tax Credit.