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April 17, 2026

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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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