Chapter 32
Headings in HSN Chapter 32
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 3201 | Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives | 5% / 18% | 2.5% / 7.5% | 6 |
| 3202 | Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning | 5% / 18% | 7.5% | 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… | 5% / 18% | 7.5% | 5 |
| 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… | 5% / 18% | 7.5% / 10% | 243 |
| 3205 | Colour lakes; preparations based on colour lakes as specified in note 3 to this chapter | 5% / 18% | 7.5% | 1 |
| 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… | 5% / 18% | 7.5% / 10% | 12 |
| 3207 | Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic… | 5% / 18% | 7.5% | 9 |
| 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… | 5% / 18% | 10% | 18 |
| 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% / 18% | 10% | 5 |
| 3210 | Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather | 5% / 18% | 10% | 7 |
| 3211 | Driers; prepared | 5% / 18% | 10% | 1 |
| 3212 | Pigments (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… | 5% / 18% | 10% | 5 |
| 3213 | Artists’, students’ or signboard painters’ colours, modifiying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings | 5% / 18% | 10% | 2 |
| 3214 | Glaziers’putty, grafting putty, resin cements, caulking compounds and other mastics; painters’fillings; non-refractory surfacing prepartions for facades, indoor walls, floors, ceilings or… | 5% / 18% | 10% | 4 |
| 3215 | Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid | 5% / 18% | 10% | 15 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.