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HSN and GST Rate for Paints, Dyes, Ink and Colours - HSN Chapter 32 Updated on: February 26th, 2020 1:19 PM

HSN and GST Rate for Paints, Dyes, Ink and Colours - HSN Chapter 32

GST rate for paints, dyes were fixed by the GST Council in India. Along with paints and dyes, GST on ink and colours was also implemented by the GST Council. In this article, we look at the HSN code and GST rate for paints, dyes, ink, colours and tanning or dyeing extracts,  tannins and their derivatives, varnishes,  putty and other mastics inks which fall under Chapter 32 of HSN Code. HSN Chapter 32 does not cover:
  • Separate chemically defined elements or compounds [except those of heading 3203 or 3204, inorganic products of a kind used as luminophores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 3212];
  • Tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or
  • Mastics of asphalt or other bituminous mastics (heading 2715). Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
Headings 3203, 3204, 3205 and 3206 also apply to preparations based on colouring matter (including, in the case of heading 3206, colouring pigments of heading 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 or 3215. Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 per cent of the weight of the solution. The expression “colouring matter” in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers. The expression “stamping foils” in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hatbands, and consisting of:
  1. Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binders; or
  2. Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
Exim Code Item Description Policy Policy Conditions GST Rate in Percentage
3201 TANNING EXTRACTS OF VEGETABLE ORIGIN; TANNINS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES
3201 10 00 Quebracho extract Free 18
3201 20 00 Wattle extract Free 18
3201 90 Other:
3201 90 10 Gambier extracts Free 18
3201 90 20 Myrobalan fruit extract Free 18
3201 90 30 Gallotannic acid (tannin, digallic acid) Free 18
3201 90 90 Other Free
3202 SYNTHETIC ORGANIC TANNING SUBSTANCES; INORGANIC TANNING SUBSTANCES; TANNING PREPARATIONS, WHETHER OR NOT CONTAINING NATURAL TANNING SUBSTANCES; ENZYMATIC PREPARATIONS FOR PRE-TANNING
3202 10 00 Synthetic organic tanning substances Free 5
3202 90 Other:
3202 90 10 Inorganic tanning substances Free 5
3202 90 20 Tanning preparations, whether or not containing natural tanning substances Free 5
3202 90 30 Enzymatic preparations for pre-tanning Free 5
3202 90 90 Other Free 5
3203 COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN (INCLUDING DYEING EXTRACTS BUT EXCLUDING ANIMAL BLACK), WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN
3203 00 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin:
3203 00 10 Cutch (Catechu) extracts Free 18
3203 00 20 Food colours other than synthetic Free 18
3203 00 30 Lac-dye Free 18
3203 00 40 Natural indigo Free 18
3203 00 90 Other Free 18
3204 SYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON SYNTHETIC ORGANIC COLOURING MATTER; SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED. SYNTHETIC ORGANIC COLOURING MATTER AND PREPARATIONS BASED THEREON AS SPECIFIED IN NOTE 3 TO THIS CHAPTER:
3204 11 Disperse dyes and preparations based thereon:
  Disperse Yellow:
3204 11 11 Disperse Yellow 13 (Duranol Brill yellow 6 G) Free 18
3204 11 19 Other Free
  Disperse Orange:
3204 11 21 Disperse Orange 11 (Duranol orange G) Free 18
3204 11 29 Other Free 18
  Disperse Red:
3204 11 31 Disperse Red 3 (Serisol Fast Pink B) Free 18
3204 11 32 Disperse Red 4 (Celliton Fast Pink RF) Free 18
3204 11 33 Disperse Red 9 (Duranol Red GN) Free 18
3204 11 39 Other Free 18
  Disperse Violet:
3204 11 41 Disperse Violet 1 (Duranol violet 2R) Free 18
3204 11 42 Disperse violet 4 (Duranol Brill Violet B) Free 18
3204 11 43 Disperse Violet 8 (Duranol Brill violet BR) Free 18
3204 11 49 Other Free 18
  Disperse Blue: 18
3204 11 51 Disperse Blue 1 (Duranol Brill Blue CB) Free 18
3204 11 52 Disperse Blue 3 (Duranol Brill Blue BBN) Free 18
3204 11 53 Disperse Blue 5 (Celliton Fast Blue FFB) Free 18
3204 11 54 Disperse Blue 6 (Celliton Fast Blue FFG) Free 18
3204 11 55 Disperse Blue 14 (Duranol Brill Blue G) Free 18
3204 11 56 Disperse Blue 24 (Duranol Blue 2G) Free 18
3204 11 59 Other Free 18
  Other:
3204 11 91 Disperse Greens Free 18
3204 11 92 Disperse Browns Free 18
3204 11 93 Disperse Blacks Free 18
3204 11 94 Disperse Brown mixtures Free 18
3204 11 95 Disperse Grey mixtures Free 18
3204 11 96 Disperse Black mixtures Free 18
3204 11 99 Other Free 18
3204 12 Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon:
  Azo dyes:
3204 12 11 Acid yellows Free 18
3204 12 12 Acid Oranges Free 18
3204 12 13 Acid Red Free 18
3204 12 14 Acid Violets Free 18
3204 12 15 Acid Blues Free 18
3204 12 16 Acid Greens Free 18
3204 12 17 Acid Brown Free 18
3204 12 18 Acid Blacks Free 18
3204 12 19 Other Free 18
  Acid Greens (non-azo):
3204 12 21 Acid Green 17 (Solacet Fast Green 2G) Free 18
3204 12 22 Acid Green 27 (Carbolan Green G) Free 18
3204 12 23 Acid Green 28 (Carbolan Brill Green 5G) Free 18
3204 12 24 Acid Green 38 (Alizarine Cyanine Green 3G) Free 18
3204 12 25 Acid Green 44 (Alizarine Cyanine Green GWA) Free 18
3204 12 29 Other Free 18
  Acid Black (non-azo):
3204 12 31 Acid Black 2 (nigrosine) Free 18
3204 12 32 Acid Black 48 (Coomasie Fast Grey 3G) Free 18
3204 12 39 Other Free 18
  Acid Blues 2, 14, 23, 25, 45, 51, 52 & 78 (non- azo):
3204 12 41 Acid Blue 2 (Alizarine Brill Blue PFN) Free 18
3204 12 42 Acid Blue 14 (Solacet Fast Blue 4 G1) Free 18
3204 12 43 Acid Blue 23 (Alizarine Light Blue 4 G1) Free 18
3204 12 44 Acid Blue 25 (Solway Ultra Blue B) Free 18
3204 12 45 Acid Blue 45 (Solway Blue RN) Free 18
3204 12 46 Acid Blue 51 (Alizarine sky blue FFB Free 18
3204 12 47 Acid Blue 52 (Alizarine Light – 5GL) Free 18
3204 12 48 Acid Blue 78 (Solway Sky Blue B) Free 18
  Acid Blues 93, 112, 127, 138, 140 and others (non-azo):
3204 12 51 Acid Blue 93 (Ink Blue) Free 18
3204 12 52 Acid Blue 112 (Coomasie Ultra sky SE) Free 18
3204 12 53 Acid Blue 127 (Brill Alizarine Milling Blue G) Free 18
3204 12 54 Acid Blue 138 (Carbolan Blue B) Free 18
3204 12 55 Acid Blue 140 (Carbolan Brill Blue 2R) Free 18
3204 12 59 Other Free 18
  Mordant dyes:
3204 12 61 Yellows Free 18
3204 12 62 Oranges Free 18
3204 12 63 Violets Free 18
3204 12 64 Blues Free 18
3204 12 65 Greens Free 18
3204 12 66 Browns Free 18
3204 12 67 Blacks Free 18
3204 12 68 Red II (Alizarine Red) Free 18
3204 12 69 Other Free 18
  Other non-azo acid dyes:
3204 12 91 Acid yellows Free 18
3204 12 92 Acid Oranges Free 18
3204 12 93 Acid Red Free 18
3204 12 94 Acid Violets Free 18
3204 12 95 Acid Browns Free 18
3204 12 99 Other Free 18
3204 13 Basic dyes and preparations based thereon:
3204 13 10 Basic azo dyes Free 18
  Basic yellow (non-azo):
3204 13 21 Yellow 2 (Auramine O) Free 18
3204 13 29 Other Free 18
  Basic Red (non-azo):
3204 13 31 Red 1 (Rhodamine 6 G) Free 18
3204 13 39 Other Free 18
  Basic Violet (non-azo):
3204 13 41 Violet 1 (methyl Violet) Free 18
3204 13 42 Violet 10 (Rhodamine B) Free 18
3204 13 43 Violet 14 (magenta) Free 18
3204 13 49 Other Free 18
  Basic Blue (non-azo):
3204 13 51 Blue 9 (methylene Blue) Free 18
3204 13 52 Blue 16 (Victoria Blue B) Free 18
3204 13 59 Other Free 18
  Basic Green (non-azo):
3204 13 61 Green 4 (Malachite green) Free 18
3204 13 69 Other Free 18
  Other non-azo basic dyes:
3204 13 91 Basic Oranges Free 18
3204 13 92 Basic Browns Free 18
3204 13 93 Basic Black Free 18
3204 13 99 Other Free 18
3204 14 Direct dyes and preparations based thereon:
  Direct Yellow (azo):
3204 14 11 Yellow 12 (Chrysophenine G) Free 18
3204 14 19 Other Free 18
  Direct Red (azo):
3204 14 21 Congo Red Free 18
3204 14 29 Other Free 18
  Direct Blue (azo):
3204 14 31 Blue 1 (Sky Blue FF) Free
3204 14 39 Other Free
3204 14 40 Direct Oranges (azo) Free 18
3204 14 50 Direct Greens (azo) Free 18
3204 14 60 Direct Browns (azo) Free 18
3204 14 70 Direct Blacks (azo) Free 18
  Direct Dyes (non-azo):
3204 14 81 Yellows Free 18
3204 14 82 Oranges Free 18
3204 14 83 Reds Free 18
3204 14 84 Violets Free 18
3204 14 85 Blues Free 18
3204 14 86 Greens Free 18
3204 14 87 Browns Free 18
3204 14 88 Blacks Free 18
3204 14 89 Other Free 18
3204 14 90 Other Free 18
3204 15 Vat dyes (including those usable in that state as pigments) and preparations thereon:
  Vat yellow:
3204 15 11 Vat yellow 2 (GC) Free 18
3204 15 12 Vat Yellow 4 (Indathrene Golden yellow GK) Free 18
3204 15 19 Other Free 18
  Vat Orange:
3204 15 21 Vat Oranges 3 (Brill orange RK) Free 18
3204 15 22 Vat Oranges 15 (Golden Orange 3G) Free 18
3204 15 29 Other Free 18
  Vat Red:
3204 15 31 Vat Red (Brill Pink) Free
3204 15 39 Other Free
  Vat Violet:
3204 15 41 Vat Violet 1 (Brill Violet 2R) Free 18
3204 15 42 Vat Violet 3 (Magenta B) Free 18
3204 15 49 Other Free
  Vat Blue:
3204 15 51 Vat Blue 1 (Synthetic Indigo) Free 18
3204 15 52 Vat Blue 4 Free 18
3204 15 53 Vat Blue 5 (Blue 2B) Free 18
3204 15 54 Vat Blue 6 (Blue BC) Free 18
3204 15 55 Vat Blue 20 (Dark Blue 30) Free 18
3204 15 56 Vat Blue 29 (Indanthrene Brill Blue 4G) Free 18
3204 15 57 Vat Blue 43 (Carbazole Blue) Free 18
3204 15 58 Reduced Vat Blues Free 18
3204 15 59 Other Free 18
  Vat Green:
3204 15 61 Vat Green 1 (Indanthrene Brill Green BFFB) Free 18
3204 15 62 Vat Green 2 (Indanthrene Brill Green GG) Free 18
3204 15 63 Vat Green 4 (Indanthrene Brill Green 3B) Free 18
3204 15 64 Vat Green 9 (Black BB) Free 18
3204 15 69 Other Free 18
  Vat Brown:
3204 15 71 Vat Brown 1 (Brown BR) Free 18
3204 15 72 Vat Brown 3 (Brown RGR) Free 18
3204 15 73 Vat Brown 5 (Brown RRD, G) Free 18
3204 15 79 Other Free 18
  Vat Black:
3204 15 81 Vat Black 9 (Black RB) Free 18
3204 15 82 Vat Black 25 (Olive T) Free 18
3204 15 83 Vat Black 27 (Olive R) Free 18
3204 15 84 Vat Black 29 (Grey BG) Free 18
3204 15 89 Other Free 18
  Other :
3204 15 91 Solubilised Vat yellows Free 18
3204 15 92 Solubilised Vat Oranges Free 18
3204 15 93 Solubilised Vat reds Free 18
3204 15 94 Solubilised Vat violets Free 18
3204 15 95 Solubilised Vat blues Free 18
3204 15 96 Solubilised Vat greens Free 18
3204 15 97 Solubilised Vat blacks Free 18
3204 15 99 Other Free 18
3204 16 Reactive dyes and preparations based thereon:
3204 16 10 Yellows Free
3204 16 20 Oranges Free 18
3204 16 30 Reds Free 18
3204 16 40 Violets Free 18
3204 16 50 Blues Free 18
3204 16 60 Greens Free 18
3204 16 70 Browns Free 18
3204 16 80 Blacks Free 18
3204 16 90 Other Free 18
3204 17 Pigments and preparations based thereon:
  Pigment Yellow:
3204 17 11 Yellow 1 (Hansa Yellow) Free 18
3204 17 19 Other Free 18
3204 17 20 Pigment Oranges Free 18
  Pigment Red:
3204 17 31 Toluidine Red Free 18
3204 17 39 Other Free 18
3204 17 40 Pigment Violets Free 18
  Pigment Blues:
3204 17 51 Blue 15 (Pathalocyanine Blue) Free 18
3204 17 59 Other Free 18
  Pigment Greens:
3204 17 61 Green 7 (Pathalovyanine Green) Free 18
3204 17 69 Other Free 18
18
3204 17 70 Pigment Browns Free 18
3204 17 80 Pigment Blacks Free 18
3204 17 90 Other Free 18
3204 19 Other, including mixtures of colouring matter of two or more of the subheadings32 04 11 to 32 04 19:
  Azoic Coupling Components 2,4,5,7,8,13: 18
3204 19 11 Azoic Coupling Component 2 (Naphthol AS) Free 18
3204 19 12 Azoic Coupling Component 4 (Naphthol As-BO) Free 18
3204 19 13 Azoic Coupling Component 5 (Naphthol ASG) Free 18
3204 19 14 Azoic Coupling Component 7 (Naphthol ASSW) Free 18
3204 19 15 Azoic Coupling Component 8 (Naphthol ASTR) Free 18
3204 19 16 Azoic Coupling Component 13 (Naphthol ASSG) Free
  Azoic Coupling Components 14,15,17,18,20 and others:
3204 19 21 Azoic Coupling Component 14 (Naphthol ASPH) Free 18
3204 19 22 Azoic Coupling Component 15 (Naphthol ASLB) Free 18
3204 19 23 Azoic Coupling Component 17 (Naphthol ASBS) Free 18
3204 19 24 Azoic Coupling Component 18 (Naphthol ASD) Free 18
3204 19 25 Azoic Coupling Component 20 (Naphthol ASOL) Free 18
3204 19 29 Other Free 18
  Azoic Diazo Component 1,2,3,4,5,6,10,11:
3204 19 31 Azoic Diazo Component 1 (Fast Bordeaux GP Base) Free 18
3204 19 32 Azoic Diazo Component 2 (Fast Orange G/GC Base) Free 18
3204 19 33 Azoic Diazo Component 3 (Fast scarlet GIGGS Base) Free 18
3204 19 34 Azoic Diazo Component 4 (Fast Garment GBC Base) Free 18
3204 19 35 Azoic Diazo Component 5 (Fast Red B Base) Free 18
3204 19 36 Azoic Diazo Component 6 (Fast Orange GR Base) Free
3204 19 37 Azoic Diazo Component 10 (Fast Red R Base) Free 18
3204 19 38 Azoic Diazo Component 11 (Fast Red TR Base) Free 18
  Azoic Diazo Component 12,13,20,24,32,41,48 and others:
3204 19 41 Azoic Diazo Component 12 (Fast Scarlet G Base) Free 18
3204 19 42 Azoic Diazo Component 13 (Fast scarlet R Base) Free 18
3204 19 43 Azoic Diazo Component 20 (Fast Blue BB Base) Free 18
3204 19 44 Azoic Diazo Component 24 (Fast Blue RR Base) Free 18
3204 19 45 Azoic Diazo Component 32 (Fast Red KB Base) Free 18
3204 19 46 Azoic Diazo Component 41 (Fast Violet B Base) Free 18
3204 19 47 Azoic Diazo Component 48 (Fast Blue B Base) Free 18
3204 19 49 Other Free
Azoic colours:
3204 19 51 Yellows Free 18
3204 19 52 Oranges Free 18
3204 19 53 Reds Free 18
3204 19 54 Violets Free 18
3204 19 55 Blues Free 18
3204 19 56 Greens Free 18
3204 19 57 Browns Free 18
3204 19 58 Blacks Free 18
3204 19 59 Other Free 18
  Sulphur based colouring matters:
3204 19 61 Yellows Free 18
3204 19 62 Oranges Free 18
3204 19 63 Reds Free 18
3204 19 64 Blues Free 18
3204 19 65 Greens Free 18
3204 19 66 Browns Free 18
3204 19 67 Blacks Free 18
3204 19 69 Other Free 18
  Solvent-based colouring matters:
3204 19 71 Yellows Free 18
3204 19 72 Oranges Free 18
3204 19 73 Reds Free 18
3204 19 74 Violets Free 18
3204 19 75 Blues Free 18
3204 19 76 Greens Free 18
3204 19 77 Browns Free 18
3204 19 78 Blacks Free 18
3204 19 79 Other Free 18
  Food colouring matters:
3204 19 81 Yellow 3 (sunset yellow) Free 18
3204 19 82 Yellow 4 (Tartrazine) Free 18
3204 19 83 Reds 5 to 8 (Poncean) Free 18
3204 19 84 Red 9 (Amaranth) Free 18
3204 19 85 Oranges Free 18
3204 19 86 Violets Free 18
3204 19 87 Greens Free 18
3204 19 88 Browns Free 18
3204 19 89 Other Free 18
3204 19 90 Other Free 18
3204 20 Synthetic organic products of a kind used as fluorescent brightening agents:
3204 20 10 Optical whitening agents Free 18
3204 20 90 Other Free 18
3204 90 00 Other Free 18
3205 00 00 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes Free 18
3206 OTHER COLOURING MATTER; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER, OTHER THAN THOSE OF HEADINGS 3203, 3204 OR 3205; INORGANIC PRODUCTS OF A KIND USED AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED
  Pigments and preparations based on titanium dioxide:
3206 11 Containing 80% or more by weight of titanium dioxide calculated on the dry matter:
3206 11 10 Pearlsent pigment (Titanium dioxide, coated micananeous and lustres pearl pigment) Free 18
3206 11 90 Other Free 18
3206 19 00 Other Free 18
3206 20 00 Pigments and preparations based on chromium compounds Free 18
  Other colouring matter and other Preparations:
3206 41 00 Utramarine and preparations based thereon Free 18
3206 42 00 Lithopone and other pigments and preparations Free 18
based on zinc sulphide
3206 49 Other:
3206 49 10 Red oxide Free 18
3206 49 20 Persian red Free 18
3206 49 30 Yellow ochre Free 18
3206 49 40 Bronze powder Free 18
3206 49 90 Other Free 18
18
3206 50 00 Inorganic products of a kind used as luminophores Free 18
3207 PREPARED PIGMENTS, PREPARATED OPACIFIERS AND PREPARED COLOURS, VITRIFIABLE ENAMELS AND GLAZES, ENGOBES (SLIPS), LIQUID LUSTRES AND SIMILAR PREPARATIONS, OF A KIND, USED IN THE CERAMIC ENAMELLING OR GLASS INDUSTRY; GLASS FRIT AND OTHER GLASS, IN THE FORM OF POWDER, GRANULES OR FLAKES
3207 10 Prepared pigments, prepared opacifiers, prepared colours and similar preparations:
3207 10 10 Prepared organic dye-stuff pigments, dry Free 18
3207