Chapter 32 - Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

Notes

1. This Chapter does not cover:

(a) separate chemically defined elements or compounds [except those of heading 3203 or 3204, inorganic products of a kind used as lumino-phores (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];
(b) tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or
(c) mastics of asphalt or other bituminous mastics (heading 2715).

2. Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.

3. Headings 3203, 3204, 3205 and 3206 apply also 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.

4. 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.

5. 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.

6. The expression "stamping foils" in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:

(a) metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
(b) metal (including precious metal) or pigment, deposited on a supporting sheet of any materia

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
32	Wattle extract, quebracho extract, chestnut extract	5%	I	183
3201	Tanning extracts of vegetable origin: tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)	18%	III	46
3202	Enzymatic preparations for pre-tanning	5%	I	184
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	18%	III	48
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	18%	III	49
3205	Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes	18%	III	50
3206	Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined	18%	III	51
3207	Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry	18%	III	52
3208	Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter	28%	IV	20<sup>2</sup>
3209	Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium	5%	I	21<sup>3</sup>
3210	Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather	28%	IV	22<sup>4</sup>
3212	Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of. a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packing for retail sale	18%	III	54
3213	Artists', students' or signboard painters' colours, modifying tints,amusement colours and the like, in tablets. tubes, jars, bottles, pans , or in similar forms or packings	28%	IV	23<sup>1</sup>
3214	Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings: non- refractory surfacing Ipreparations for fatades, indoor walls, floors, ceilings or the like	28%	IV	24<sup>2</sup>
3215	Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid [(fountain pain ink and Ball pen ink)]	18%	III	55
3202	Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)	18%	III	47
3207	Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes	18%	III	52<sup>1</sup>
3208	Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter	18%	III	52A<sup>2</sup>
3209	Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium	18%	III	52B<sup>3</sup>
3210	Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather	18%	III	52C<sup>4</sup>
3213	Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, [pans or:in similar forms or pickings [other than poster colour]	28%	IV	23<sup>1</sup>
3213	Artists', students' or signboard painters' colours, modifying tints,amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings other than poster colour	28%	IV	23<sup>1</sup>
3213	Poster colour	18%	III	54A<sup>1</sup>
3213	Artists', students' or signboard painters' colours, modifying tints,amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings	18%	III	54A<sup>1</sup>
3214	Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics: painters' fillings; non- refractory surfacing preparations for facades. indoor walls, floors, ceilings or the like	18%	III	54B<sup>4</sup>
3215	Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid [(other than Fountain pen ink and Ball pen ink)]	18%	III	55<sup>3</sup>
3215	Fountain pen ink	12%	II	70
3215	Ball pen ink	12%	II	71<sup>4</sup>
3215	All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink	12%	II	70
3211 00 00	Prepared driers	18%	III	53
26	Uranium Ore Concentrate	0%	-	103A<sup>3</sup>

Other Exemptions

Description	Notification
Exemption from Registration _ small Taxpayers having turnover below threshold limit	Notification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore- Old Scheme	Notification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore-New Scheme	Notification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.	Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.	Notification No. 32017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund	Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSD	Notification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.	Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to Exporter	Notification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutions	Notification No. 45/2017-C.T. (Rate), dated 14-11-2017

Departmental Clarifications / Case Law

Tile Adhesive and Tile Grout

HSN Code 32.14 included "preparations in powder form based on quartz and cement with small quantities of added plasticizers, used for instance, after adding water, for setting wall or floor tiles" - Polymers used in said products acts as plasticizers - Tile Adhesive specifically used for setting tiles, whether on floor, walls or other tiles, etc. - - Tile grout being compound used as joint filler between tiles used for setting wall/floor tiles because same is used between two tiles as an adhesive by way of filling gap between two tiles so that the tiles become attached to each other - Products classifiable under Entry 24 of Schedule IV of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 liable to GST @ 28%. In Re: Asian Paints Ltd., 2019 (21) G.S.T.L. 338 (A.A.R. - GST).

Tile Adhesive and Joint Filler

Applicant claims that the product manufactured such as Tile Adhesive and Joint Filler is a mixture of natural products, whereas the putty is a material with high plasticity and used extensively for glazing. The prepared binders for foundry modules or cores; chemical products and preparation of the chemical or allied industries including those consisting of mixtures of natural products, not elsewhere specified or included, come under HSN 3824bHowever assessing authority pointed out that this item will come under HSN 3214, which stands for glaciers putty, grafting putty, resign cement, caulking compound etc. The product is manufactured by mixing natural products like silica sand, dolomite powder, cement and chemicals. The firm has obtained mining lease license from Mining & Geology Department for manufacturing value addition products like tile adhesive, joint filler etc. from silica sand, The product is manufactured by mixing natural products like silica sand and dolomite powder with cement and chemicals and would, therefore. come under the classification 'prepared binder' specified under HSN 3824 which is taxable @ 18% GST. In Re: New RV Enterprises, 2018 (18) G.S.T.L. 108 (A.A.R. - GST).

Block Jointing Mortar

Block Joining Mortar' is non-refractory and that it is not used for preparation of surfaces. Considering the nature, use and commercial identity of the item in question and, notwithstanding the Appellant's earlier voluntary declaration about the classification of the item, we are not inclined to accept its classification under Tariff Item 3214. Instead, it is to be classified under Tariff Item 3824 under Serial No. 97 of Schedule III vide Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 under the Central Goods and Services Tax Act, 2017 and 1125-FT, dated 28-6-2017 under West Bengal Goods and Services Tax Act, 2017. In Re: Sika India Pvt. Ltd. 2018 (15) G.S.T.L. 614 (App. A.A.R. - GST)

'Polysulphide Sealant'

manufactured by the applicant and marketed under the trade name `Anabond Tuffseald' is classifiable under CTH 3214 10 00 of the First Schedule to the Customs Tariff Act, 1975 as applicable to GST as per Explanation (iii) to Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 and G.O. Ms No. 59, Commercial Taxes and Registration (B 1), dated 29th June, 2017. In Re: Anabond Limited, 2018 (16) G.S.T.L. 614 (A.A.R. - GST).

Paints and coatings

Marine 'Anti-fouling' Paint- specifically classified under Headings 3208 and 3209 -Merely because statute requires mandatory use of such paints in ships, cannot make it a part of ship - There are other statutory mandatory items as Walkie-talkie, Binoculars, Life Jackets, Lifeboats, etc. but these are not parts of ship — not covered under Serial No. 252 of Schedule-I of Notification No. 1/20174.T. (Rate), In Re: Jotun India Pvt. Ltd. 2019 (22) G.S.T.L. 581 (App. A.A.R. - GST).

Adhesive Neoprene (Neoprene Cement)

used as an adhesive in the manufacture of footwear — by virtue of its chemical composition, physical form, function and application will not merit consideration as 'Mastics' under Heading No. 32.14 of the C.E.T. and it is appropriately classifiable as "Prepared glues and other prepared adhesives" under Heading No. 35.06 of the Central Excise Tariff. - Circular No. 2/92-CX.3, dated 5-3-1992