Glazier’s putty: 3214 HSN code GST rate details The putty used by glaziers is an important (but silent) construction, glazing, and repair material. It comes in wooden frames glued and filled with glass, before painting or surfacing ornaments, or it can be used to put the panes in place, giving the look of wood with old glass, where it is durable and will not crack like wood. As a GST compliance context, the putty of glaziers is subject to a particular HSN category, which straight away influences the invoicing, tax rate, and entitlement to the Input Tax Credit. As a manufacturer, hardware trader, contractor, or importer, knowing the HSN code is compulsory. It impacts pricing documentation and audit risk.
We will divide the classification, GST rate, and look at compliance issues in an organized way.
HSN code for glazier’s putty Glazier’s putty is classified under HSN Code 3214.
HSN 3214 HSN 3214 covers:
Glazier’s putty
Grafting putty
Resin cements
Caulking compounds
Other mastics
Painter’s filings
Non-refractory surfacing preparations
They are the materials that are normally utilised in the sealing, filling, and surface preparation of construction and industrial use.
HSN code table Product Description HSN Code GST Rate Glaziers’ Putty 3214 18%
What is HSN code 3214? Harmonised System of Nomenclature, widely referred to as HSN, is an international standard system of classifying goods. In India, it is embraced by GST in order to harmonize product classification and taxation rates.
HSN Code 3214 specifically includes prepared mastics and fillers used in building and surface treatment. The putty used by glaziers is a sealing and filling material, which definitely belongs to this heading.
This classification ensures:
Uniform tax rate across India
Standardised invoicing
Accurate GST return filing
Smooth input tax credit flow
Incorrect classification may lead to penalties, interest liability, or disputes during departmental audits.
GST rate on glazier’s putty (HSN 3214) As per GST notifications, glaziers' putty attracts 18% GST.
GST structure
CGST: 9%
SGST: 9%
IGST: 18% (for inter-state supply and imports)
Input tax credit (ITC) Businesses that buy putty sold by glaziers as otherwise variant to be supplied, resold, or used in construction outfits that are taxable, may claim Input Tax Credit, under the condition that:
Proper tax Invoice
Receipt of goods
Supplier filing GSTR-1
Tax payment by the supplier
For works contractors, ITC availability depends on the nature of the contract and whether it falls under blocked credit provisions.
GST for import and export of glazier’s putty Import Imports of glazier’s putty attract:
Basic customs duty (as applicable)
IGST at 18%
Social Welfare Surcharge S.W. surcharge, where applicable
Registered businesses are allowed to claim the IGST paid at the time of import as input tax credit.
Export Exports are treated as zero-rated supplies under GST. Exporters can:
Export under LUT without IGST and claim a refund of ITC
Export at IGST and make a refund of IGST paid
A shipping bill, an invoice, and an export declaration are required for proper documentation.
Compliance considerations for traders and manufacturers 1. Correct classification Ensure that the product is genuinely glaziers’ putty and not misclassified as:
Adhesives under Chapter 35
Paint Preparations under Chapter 32
2. Accurate invoicing Invoices must mention:
Correct HSN code 3214
Gst rate 18%
Tax breakup (CGST / SGST / IGST)
Businesses with turnover above the prescribed limit must mandatorily mention HSN Codes on invoices.
3. E-way bills If the consignment value exceeds the threshold limit, a e-way bill is required for the movement of goods.
4. Works contract implications When glazier’s putty is supplied as part of a composite works contract (for example, glazing services in building construction), the GST rate may be governed by the nature of the works contract rather than the individual material rate.
Hence, contractors must analyze whether they are supplying:
Pure goods
Composite supply
Works contract service
Each has different tax implications
Common practical scenarios Scenario 1: Hardware retailer
A retailer purchasing glaziers’ putty from a manufacturer pays 18% GST and resells it at 18%. ITC is available, ensuring no cascading of tax.
Scenario 2: Construction contractor
In a residential construction project, if putty is taken, the tax treatment depends on the rate of GST relevant to such a work contract. Final tax liability does not entirely depend on the marginal rate.
Scenario 3: Manufacturer
Manufacturers must maintain:
Proper raw material records
GST-compliant invoices
Accurate HSN-based reporting in GSTR-1
Any mismatch in classification during a departmental audit can create tax exposure.
Why correct HSN classification matters Proper classification under HSN 3214 ensures:
Smooth GST return filing
Accurate tax payment
Seamless ITC claim
Better compliance score
Even small inaccuracies in HSN reporting may cause the occurrence of reconciliation differences between GSTR-1, GSTR-3B, and e-invoicing data. In the case of companies involved with construction material, it is essential that purchase, sales, and stock records of the company be regularly classified.
Conclusion The putty of glaziers is a product that falls under HSN Code 3214 and has a 18% GST.
Although the classification may seem simple, the compliance becomes complex with composite supplies, works contracts, and interstate transactions.
To stay compliant:
Ensure correct HSN classification
Issue clean invoices with proper GST breakup
Claim ITC only when conditions are satisfied
Review works contract implications carefully
Accurate GST management protects your margins and prevents avoidable notices.
Learn about GST Impact on the infrastructure and construction industry
FAQs 1. What is the GST rate on glaziers’ putty? The putty that glaziers purchase is subject to applying 18 percent GST.
2. What HSN code applies to glaziers’ putty? HSN Code 3214 covers the putty and a sort of sealing and filling stuff used by the glaziers.
3. Can input tax credit be claimed on glaziers’ putty? Yes, ITC can be claimed if used for taxable business purposes, and all GST conditions are fulfilled.
4. Is glaziers’ putty covered under works contract services? If supplied as part of a composite works contract, the tax rate may depend on the nature of the contract rather than the standalone goods rate.
5. Is the HSN code mandatory on invoices for glaziers’ putty? Yes, businesses above the prescribed turnover threshold must mention the correct HSN code on GST invoices.
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