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

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 CodeItem DescriptionPolicyPolicy ConditionsGST Rate in Percentage
3201TANNING EXTRACTS OF VEGETABLE ORIGIN; TANNINS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES
3201 10 00Quebracho extractFree18
3201 20 00Wattle extractFree18
3201 90Other:
3201 90 10Gambier extractsFree18
3201 90 20Myrobalan fruit extractFree18
3201 90 30Gallotannic acid (tannin, digallic acid)Free18
3201 90 90OtherFree
3202SYNTHETIC ORGANIC TANNING SUBSTANCES; INORGANIC TANNING SUBSTANCES; TANNING PREPARATIONS, WHETHER OR NOT CONTAINING NATURAL TANNING SUBSTANCES; ENZYMATIC PREPARATIONS FOR PRE-TANNING
3202 10 00Synthetic organic tanning substancesFree5
3202 90Other:
3202 90 10Inorganic tanning substancesFree5
3202 90 20Tanning preparations, whether or not containing natural tanning substancesFree5
3202 90 30Enzymatic preparations for pre-tanningFree5
3202 90 90OtherFree5
3203COLOURING 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 00Colouring 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 10Cutch (Catechu) extractsFree18
3203 00 20Food colours other than syntheticFree18
3203 00 30Lac-dyeFree18
3203 00 40Natural indigoFree18
3203 00 90OtherFree18
3204SYNTHETIC 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 11Disperse dyes and preparations based thereon:
 Disperse Yellow:
3204 11 11Disperse Yellow 13 (Duranol Brill yellow 6 G)Free18
3204 11 19OtherFree
 Disperse Orange:
3204 11 21Disperse Orange 11 (Duranol orange G)Free18
3204 11 29OtherFree18
 Disperse Red:
3204 11 31Disperse Red 3 (Serisol Fast Pink B)Free18
3204 11 32Disperse Red 4 (Celliton Fast Pink RF)Free18
3204 11 33Disperse Red 9 (Duranol Red GN)Free18
3204 11 39OtherFree18
 Disperse Violet:
3204 11 41Disperse Violet 1 (Duranol violet 2R)Free18
3204 11 42Disperse violet 4 (Duranol Brill Violet B)Free18
3204 11 43Disperse Violet 8 (Duranol Brill violet BR)Free18
3204 11 49OtherFree18
 Disperse Blue:18
3204 11 51Disperse Blue 1 (Duranol Brill Blue CB)Free18
3204 11 52Disperse Blue 3 (Duranol Brill Blue BBN)Free18
3204 11 53Disperse Blue 5 (Celliton Fast Blue FFB)Free18
3204 11 54Disperse Blue 6 (Celliton Fast Blue FFG)Free18
3204 11 55Disperse Blue 14 (Duranol Brill Blue G)Free18
3204 11 56Disperse Blue 24 (Duranol Blue 2G)Free18
3204 11 59OtherFree18
 Other:
3204 11 91Disperse GreensFree18
3204 11 92Disperse BrownsFree18
3204 11 93Disperse BlacksFree18
3204 11 94Disperse Brown mixturesFree18
3204 11 95Disperse Grey mixturesFree18
3204 11 96Disperse Black mixturesFree18
3204 11 99OtherFree18
3204 12Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon:
 Azo dyes:
3204 12 11Acid yellowsFree18
3204 12 12Acid OrangesFree18
3204 12 13Acid RedFree18
3204 12 14Acid VioletsFree18
3204 12 15Acid BluesFree18
3204 12 16Acid GreensFree18
3204 12 17Acid BrownFree18
3204 12 18Acid BlacksFree18
3204 12 19OtherFree18
 Acid Greens (non-azo):
3204 12 21Acid Green 17 (Solacet Fast Green 2G)Free18
3204 12 22Acid Green 27 (Carbolan Green G)Free18
3204 12 23Acid Green 28 (Carbolan Brill Green 5G)Free18
3204 12 24Acid Green 38 (Alizarine Cyanine Green 3G)Free18
3204 12 25Acid Green 44 (Alizarine Cyanine Green GWA)Free18
3204 12 29OtherFree18
 Acid Black (non-azo):
3204 12 31Acid Black 2 (nigrosine)Free18
3204 12 32Acid Black 48 (Coomasie Fast Grey 3G)Free18
3204 12 39OtherFree18
 Acid Blues 2, 14, 23, 25, 45, 51, 52 & 78 (non- azo):
3204 12 41Acid Blue 2 (Alizarine Brill Blue PFN)Free18
3204 12 42Acid Blue 14 (Solacet Fast Blue 4 G1)Free18
3204 12 43Acid Blue 23 (Alizarine Light Blue 4 G1)Free18
3204 12 44Acid Blue 25 (Solway Ultra Blue B)Free18
3204 12 45Acid Blue 45 (Solway Blue RN)Free18
3204 12 46Acid Blue 51 (Alizarine sky blue FFBFree18
3204 12 47Acid Blue 52 (Alizarine Light – 5GL)Free18
3204 12 48Acid Blue 78 (Solway Sky Blue B)Free18
 Acid Blues 93, 112, 127, 138, 140 and others (non-azo):
3204 12 51Acid Blue 93 (Ink Blue)Free18
3204 12 52Acid Blue 112 (Coomasie Ultra sky SE)Free18
3204 12 53Acid Blue 127 (Brill Alizarine Milling Blue G)Free18
3204 12 54Acid Blue 138 (Carbolan Blue B)Free18
3204 12 55Acid Blue 140 (Carbolan Brill Blue 2R)Free18
3204 12 59OtherFree18
 Mordant dyes:
3204 12 61YellowsFree18
3204 12 62OrangesFree18
3204 12 63VioletsFree18
3204 12 64BluesFree18
3204 12 65GreensFree18
3204 12 66BrownsFree18
3204 12 67BlacksFree18
3204 12 68Red II (Alizarine Red)Free18
3204 12 69OtherFree18
 Other non-azo acid dyes:
3204 12 91Acid yellowsFree18
3204 12 92Acid OrangesFree18
3204 12 93Acid RedFree18
3204 12 94Acid VioletsFree18
3204 12 95Acid BrownsFree18
3204 12 99OtherFree18
3204 13Basic dyes and preparations based thereon:
3204 13 10Basic azo dyesFree18
 Basic yellow (non-azo):
3204 13 21Yellow 2 (Auramine O)Free18
3204 13 29OtherFree18
 Basic Red (non-azo):
3204 13 31Red 1 (Rhodamine 6 G)Free18
3204 13 39OtherFree18
 Basic Violet (non-azo):
3204 13 41Violet 1 (methyl Violet)Free18
3204 13 42Violet 10 (Rhodamine B)Free18
3204 13 43Violet 14 (magenta)Free18
3204 13 49OtherFree18
 Basic Blue (non-azo):
3204 13 51Blue 9 (methylene Blue)Free18
3204 13 52Blue 16 (Victoria Blue B)Free18
3204 13 59OtherFree18
 Basic Green (non-azo):
3204 13 61Green 4 (Malachite green)Free18
3204 13 69OtherFree18
 Other non-azo basic dyes:
3204 13 91Basic OrangesFree18
3204 13 92Basic BrownsFree18
3204 13 93Basic BlackFree18
3204 13 99OtherFree18
3204 14Direct dyes and preparations based thereon:
 Direct Yellow (azo):
3204 14 11Yellow 12 (Chrysophenine G)Free18
3204 14 19OtherFree18
 Direct Red (azo):
3204 14 21Congo RedFree18
3204 14 29OtherFree18
 Direct Blue (azo):
3204 14 31Blue 1 (Sky Blue FF)Free
3204 14 39OtherFree
3204 14 40Direct Oranges (azo)Free18
3204 14 50Direct Greens (azo)Free18
3204 14 60Direct Browns (azo)Free18
3204 14 70Direct Blacks (azo)Free18
 Direct Dyes (non-azo):
3204 14 81YellowsFree18
3204 14 82OrangesFree18
3204 14 83RedsFree18
3204 14 84VioletsFree18
3204 14 85BluesFree18
3204 14 86GreensFree18
3204 14 87BrownsFree18
3204 14 88BlacksFree18
3204 14 89OtherFree18
3204 14 90OtherFree18
3204 15Vat dyes (including those usable in that state as pigments) and preparations thereon:
 Vat yellow:
3204 15 11Vat yellow 2 (GC)Free18
3204 15 12Vat Yellow 4 (Indathrene Golden yellow GK)Free18
3204 15 19OtherFree18
 Vat Orange:
3204 15 21Vat Oranges 3 (Brill orange RK)Free18
3204 15 22Vat Oranges 15 (Golden Orange 3G)Free18
3204 15 29OtherFree18
 Vat Red:
3204 15 31Vat Red (Brill Pink)Free
3204 15 39OtherFree
 Vat Violet:
3204 15 41Vat Violet 1 (Brill Violet 2R)Free18
3204 15 42Vat Violet 3 (Magenta B)Free18
3204 15 49OtherFree
 Vat Blue:
3204 15 51Vat Blue 1 (Synthetic Indigo)Free18
3204 15 52Vat Blue 4Free18
3204 15 53Vat Blue 5 (Blue 2B)Free18
3204 15 54Vat Blue 6 (Blue BC)Free18
3204 15 55Vat Blue 20 (Dark Blue 30)Free18
3204 15 56Vat Blue 29 (Indanthrene Brill Blue 4G)Free18
3204 15 57Vat Blue 43 (Carbazole Blue)Free18
3204 15 58Reduced Vat BluesFree18
3204 15 59OtherFree18
 Vat Green:
3204 15 61Vat Green 1 (Indanthrene Brill Green BFFB)Free18
3204 15 62Vat Green 2 (Indanthrene Brill Green GG)Free18
3204 15 63Vat Green 4 (Indanthrene Brill Green 3B)Free18
3204 15 64Vat Green 9 (Black BB)Free18
3204 15 69OtherFree18
 Vat Brown:
3204 15 71Vat Brown 1 (Brown BR)Free18
3204 15 72Vat Brown 3 (Brown RGR)Free18
3204 15 73Vat Brown 5 (Brown RRD, G)Free18
3204 15 79OtherFree18
 Vat Black:
3204 15 81Vat Black 9 (Black RB)Free18
3204 15 82Vat Black 25 (Olive T)Free18
3204 15 83Vat Black 27 (Olive R)Free18
3204 15 84Vat Black 29 (Grey BG)Free18
3204 15 89OtherFree18
 Other :
3204 15 91Solubilised Vat yellowsFree18
3204 15 92Solubilised Vat OrangesFree18
3204 15 93Solubilised Vat redsFree18
3204 15 94Solubilised Vat violetsFree18
3204 15 95Solubilised Vat bluesFree18
3204 15 96Solubilised Vat greensFree18
3204 15 97Solubilised Vat blacksFree18
3204 15 99OtherFree18
3204 16Reactive dyes and preparations based thereon:
3204 16 10YellowsFree
3204 16 20OrangesFree18
3204 16 30RedsFree18
3204 16 40VioletsFree18
3204 16 50BluesFree18
3204 16 60GreensFree18
3204 16 70BrownsFree18
3204 16 80BlacksFree18
3204 16 90OtherFree18
3204 17Pigments and preparations based thereon:
 Pigment Yellow:
3204 17 11Yellow 1 (Hansa Yellow)Free18
3204 17 19OtherFree18
3204 17 20Pigment OrangesFree18
 Pigment Red:
3204 17 31Toluidine RedFree18
3204 17 39OtherFree18
3204 17 40Pigment VioletsFree18
 Pigment Blues:
3204 17 51Blue 15 (Pathalocyanine Blue)Free18
3204 17 59OtherFree18
 Pigment Greens:
3204 17 61Green 7 (Pathalovyanine Green)Free18
3204 17 69OtherFree18
18
3204 17 70Pigment BrownsFree18
3204 17 80Pigment BlacksFree18
3204 17 90OtherFree18
3204 19Other, 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 11Azoic Coupling Component 2 (Naphthol AS)Free18
3204 19 12Azoic Coupling Component 4 (Naphthol As-BO)Free18
3204 19 13Azoic Coupling Component 5 (Naphthol ASG)Free18
3204 19 14Azoic Coupling Component 7 (Naphthol ASSW)Free18
3204 19 15Azoic Coupling Component 8 (Naphthol ASTR)Free18
3204 19 16Azoic Coupling Component 13 (Naphthol ASSG)Free
 Azoic Coupling Components 14,15,17,18,20 and others:
3204 19 21Azoic Coupling Component 14 (Naphthol ASPH)Free18
3204 19 22Azoic Coupling Component 15 (Naphthol ASLB)Free18
3204 19 23Azoic Coupling Component 17 (Naphthol ASBS)Free18
3204 19 24Azoic Coupling Component 18 (Naphthol ASD)Free18
3204 19 25Azoic Coupling Component 20 (Naphthol ASOL)Free18
3204 19 29OtherFree18
 Azoic Diazo Component 1,2,3,4,5,6,10,11:
3204 19 31Azoic Diazo Component 1 (Fast Bordeaux GP Base)Free18
3204 19 32Azoic Diazo Component 2 (Fast Orange G/GC Base)Free18
3204 19 33Azoic Diazo Component 3 (Fast scarlet GIGGS Base)Free18
3204 19 34Azoic Diazo Component 4 (Fast Garment GBC Base)Free18
3204 19 35Azoic Diazo Component 5 (Fast Red B Base)Free18
3204 19 36Azoic Diazo Component 6 (Fast Orange GR Base)Free
3204 19 37Azoic Diazo Component 10 (Fast Red R Base)Free18
3204 19 38Azoic Diazo Component 11 (Fast Red TR Base)Free18
 Azoic Diazo Component 12,13,20,24,32,41,48 and others:
3204 19 41Azoic Diazo Component 12 (Fast Scarlet G Base)Free18
3204 19 42Azoic Diazo Component 13 (Fast scarlet R Base)Free18
3204 19 43Azoic Diazo Component 20 (Fast Blue BB Base)Free18
3204 19 44Azoic Diazo Component 24 (Fast Blue RR Base)Free18
3204 19 45Azoic Diazo Component 32 (Fast Red KB Base)Free18
3204 19 46Azoic Diazo Component 41 (Fast Violet B Base)Free18
3204 19 47Azoic Diazo Component 48 (Fast Blue B Base)Free18
3204 19 49OtherFree
Azoic colours:
3204 19 51YellowsFree18
3204 19 52OrangesFree18
3204 19 53RedsFree18
3204 19 54VioletsFree18
3204 19 55BluesFree18
3204 19 56GreensFree18
3204 19 57BrownsFree18
3204 19 58BlacksFree18
3204 19 59OtherFree18
 Sulphur based colouring matters:
3204 19 61YellowsFree18
3204 19 62OrangesFree18
3204 19 63RedsFree18
3204 19 64BluesFree18
3204 19 65GreensFree18
3204 19 66BrownsFree18
3204 19 67BlacksFree18
3204 19 69OtherFree18
 Solvent-based colouring matters:
3204 19 71YellowsFree18
3204 19 72OrangesFree18
3204 19 73RedsFree18
3204 19 74VioletsFree18
3204 19 75BluesFree18
3204 19 76GreensFree18
3204 19 77BrownsFree18
3204 19 78BlacksFree18
3204 19 79OtherFree18
 Food colouring matters:
3204 19 81Yellow 3 (sunset yellow)Free18
3204 19 82Yellow 4 (Tartrazine)Free18
3204 19 83Reds 5 to 8 (Poncean)Free18
3204 19 84Red 9 (Amaranth)Free18
3204 19 85OrangesFree18
3204 19 86VioletsFree18
3204 19 87GreensFree18
3204 19 88BrownsFree18
3204 19 89OtherFree18
3204 19 90OtherFree18
3204 20Synthetic organic products of a kind used as fluorescent brightening agents:
3204 20 10Optical whitening agentsFree18
3204 20 90OtherFree18
3204 90 00OtherFree18
3205 00 00Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakesFree18
3206OTHER 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 11Containing 80% or more by weight of titanium dioxide calculated on the dry matter:
3206 11 10Pearlsent pigment (Titanium dioxide, coated micananeous and lustres pearl pigment)Free18
3206 11 90OtherFree18
3206 19 00OtherFree18
3206 20 00Pigments and preparations based on chromium compoundsFree18
 Other colouring matter and other Preparations:
3206 41 00Utramarine and preparations based thereonFree18
3206 42 00Lithopone and other pigments and preparationsFree18
based on zinc sulphide
3206 49Other:
3206 49 10Red oxideFree18
3206 49 20Persian redFree18
3206 49 30Yellow ochreFree18
3206 49 40Bronze powderFree18
3206 49 90OtherFree18
18
3206 50 00Inorganic products of a kind used as luminophoresFree18
3207PREPARED 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 10Prepared pigments, prepared opacifiers, prepared colours and similar preparations:
3207 10 10Prepared organic dye-stuff pigments, dryFree18
3207 10 20Prepared organic dye-stuff pigments, pasteFree18
3207 10 30Prepared inorganic pigmentsFree18
3207 10 40Prepared opacifiers prepared colours and similar preparationsFree18
3207 10 90OtherFree18
18
3207 20Vitrifiable enamels and glazes, engobes (slips) and similar preparations:
3207 20 10Vitrifiable enamels and glazesFree18
3207 20 20Engobes (slips) and similar preparationsFree18
3207 30 00Liquid lustres and similar preparationsFree18
3207 40 00Glass frit and other glass, in the form of powder, granules or flakesFree18
3208PAINTS 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
3208 10Based on polyesters:
3208 10 10EnamelsFree28
3208 10 20LacquersFree28
3208 10 30VarnishesFree28
3208 10 90OtherFree28
 
3208 20Based on acrylic or vinyl polymers:
3208 20 10EnamelsFree28
3208 20 20LacquersFree28
3208 20 30VarnishesFree28
3208 20 90OtherFree28
3208 90Other:
Based on cellulose nitrate or other cellulose derivatives:
3208 90 11Nitrocellulose lacquersFree28
3208 90 19OtherFree
 Enamels:
3208 90 21Synthetic enamel, ultra white paintsFree28
3208 90 22Synthetic enamel, other coloursFree28
3208 90 29OtherFree28
3208 90 30LacquersFree28
 Varnishes:
3208 90 41Insulating varnishFree28
3208 90 49OtherFree
3208 90 50Slip agentsFree28
3208 90 90OtherFree28
3209PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED OR DISSOLVED IN AN AQUEOUS MEDIUM
3209 10Based on acrylic or vinyl polymers:
3209 10 10Acrylic emulsionFree28
3209 10 90OtherFree
3209 90Other:
3209 90 10Dispersion paintsFree28
3209 90 20Emulsion paints not elsewhere specified or includedFree28
3209 90 90OtherFree28
3210OTHER PAINTS AND VARNISHES (INCLUDING ENAMELS, LACQUERS AND DISTEMPERS); PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHER
3210 00Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather:
 Distempers:
3210 00 11Dry distemper, including cement based water paintsFree28
3210 00 12Oil bound distemperFree28
3210 00 19OtherFree
3210 00 20Prepared water pigments of a kind used for finishing leatherFree28
3210 00 30Metallic powder or flakes prepared as paintsFree28
3210 00 40Poly Tetra Fluoro Ethylene (PTFE) or Silicon resin based coating materialsFree28
3210 00 90OtherFree18
3211 00 00Prepared driersFree18
3212PIGMENTS (INCLUDING METALLIC POWDERS AND FLAKES) DISPERSED IN NON-AQUEOUS 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 PACKINGS FOR RETAIL SALE
3212 10 00Stamping foilsFree18
3212 90Other:
3212 90 10Pigments in linseed oil, white spirit, spirit of turpentine, varnish and other paints or enamel media not elsewhere specified or includedFree18
3212 90 20Dyes and other colouring matter put up in forms or packings for retail saleFree18
3212 90 30Aluminium pasteFree18
3212 90 90OtherFree18
3213ARTISTS, STUDENTS, SIGNBOARD PAINTERS COLOURS, MODIFYING TINTS, AMUSEMENT COLOURS AND THE LIKE, IN TABLETS, TUBES, JARS, BOTTLES, PANS OR IN SIMILAR FORMS OR PACKINGS
3213 10 00Colours in setsFree28
3213 90 00OtherFree28
3214GLAZIERS 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
3214 10 00Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillingsFree28
3214 90Other:
3214 90 10Non-refractory surfacing preparationsFree28
3214 90 20Resin cementFree28
3214 90 90OtherFree
3215PRINTING INK, WRITING OR DRAWING INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID
 Printing ink:
3215 11Black:
3215 11 10Lithographic ink and jellyFree12
3215 11 20Newspaper inkFree12
3215 11 30Rotary inkFree12
3215 11 40Screen printing inkFree12
3215 11 90OtherFree12
3215 19Other:
3215 19 10Lithographic ink and jellyFree12
3215 19 20Newspaper inkFree12
3215 19 30Rotary inkFree12
3215 19 40Screen printing inkFree12
3215 19 90OtherFree12
3215 90Other:
3215 90 10Fountain pen inkFree12
3215 90 20Ball pen inkFree12
3215 90 30Indelible inkFree12
3215 90 40Drawing inkFree12
3215 90 90OtherFree12
12

Click here to read on HSN Code and GST Rate for Glass and Glassware

Import Policy Conditions

The policy conditions with reference to the import of tanning or dyeing extracts,  tannins and their derivatives,  dyes, pigments and other colouring matter,  paints and varnishes,  putty and other mastics inks are as follows:

Irrespective of the policy shown in this Chapter, import of Scalants and Adhesives except those based on Starch, Gum, Dextrine, Latex, PF, UF and PVA is ‘freely’ permitted either in bulk or in consumer packs.

Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.


Disclaimer: This article has been updated as of 26/02/2020. Track this page for more updates on HSN and GST Rate for Paints, Dyes, Ink and Colours – HSN Chapter 32

Post by Supreena

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