HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Tanning and Coloring Products are mentioned in chapter 32.
The table given below comprises of the GST rates and HSN codes for Tanning and Coloring Products.
|
HSN Codes |
Description |
Rate (%) |
Effective from |
Cess (%) |
Related Export/Import HSN Code |
|
3205 |
Colour lakes; preparations as specified in Note 3 to this Chapter based on color lakes |
18 |
28/06/2017 |
|
32050000
|
|
3201 |
Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract) |
18 |
28/06/2017 |
|
32011000, 32012000, 32019010, 32019020, 32019030, 32019090 |
|
3202 |
Enzymatic preparations for pre-tanning |
5 |
28/06/2017 |
|
32021000, 32029010, 32029020, 32029030, 32029090 |
|
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 |
28/06/2017 |
|
32021000, 32029010, 32029020, 32029030, 32029090 |
|
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 coloring matter of vegetable or animal origin
|
18 |
28/06/2017 |
|
32030010, 32030020, 32030030, 32030040, 32030090 |
|
3204 |
Synthetic organic coloring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic coloring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined
|
18 |
28/06/2017 |
|
32041111, 32041119, 32041121, 32041129, 32041131, 32041132, 32041133, 32041139, 32041141, 32041142, 32041143, 32041149, 32041151, 32041152, 32041153, 32041154, 32041155, 32041156, 32041159, 32041191, 32041192, 32041193, 32041194, 32041195, 32041196, 32041199, 32041211, 32041212, 32041213, 32041214, 32041215, 32041216, 32041217, 32041218, 32041219, 32041221, 32041222, 32041223, 32041224, 32041225, 32041229, 32041231, 32041232, 32041239, 32041241, 32041242, 32041243, 32041244, 32041245, 32041246, 32041247, 32041248, 32041251, 32041252, 32041253, 32041254, 32041255, 32041259, 32041261, 32041262, 32041263, 32041264, 32041265, 32041266, 32041267, 32041268, 32041269, 32041291, 32041292, 32041293, 32041294, 32041295, 32041299, 32041310, 32041321, 32041329, 32041331, 32041339, 32041341, 32041342, 32041343, 32041349, 32041351, 32041352, 32041359, 32041361, 32041369, 32041391, 32041392, 32041393, 32041399, 32041411, 32041419, 32041421, 32041429, 32041431, 32041439, 32041440, 32041450, 32041460, 32041470, 32041481, 32041482, 32041483, 32041484, 32041485, 32041486, 32041487, 32041488, 32041489, 32041490, 32041511, 32041512, 32041519, 32041521, 32041522, 32041529, 32041531, 32041539, 32041541, 32041542, 32041549, 32041551, 32041552, 32041553, 32041554, 32041555, 32041556, 32041557, 32041558, 32041559, 32041561, 32041562, 32041563, 32041564, 32041569, 32041571, 32041572, 32041573, 32041579, 32041581, 32041582, 32041583, 32041584, 32041589, 32041591, 32041592, 32041593, 32041594, 32041595, 32041596, 32041597, 32041599, 32041610, 32041620, 32041630, 32041640, 32041650, 32041660, 32041670, 32041680, 32041690, 32041711, 32041719, 32041720, 32041731, 32041739, 32041740, 32041751, 32041759, 32041761, 32041769, 32041770, 32041780, 32041790, 32041911, 32041912, 32041913, 32041914, 32041915, 32041916, 32041921, 32041922, 32041923, 32041924, 32041925, 32041929, 32041931, 32041932, 32041933, 32041934, 32041935, 32041936, 32041937, 32041938, 32041941, 32041942, 32041943, 32041944, 32041945, 32041946, 32041947, 32041949, 32041951, 32041952, 32041953, 32041954, 32041955, 32041956, 32041957, 32041958, 32041959, 32041961, 32041962, 32041963, 32041964, 32041965, 32041966, 32041967, 32041969, 32041971, 32041972, 32041973, 32041974, 32041975, 32041976, 32041977, 32041978, 32041979, 32041981, 32041982, 32041983, 32041984, 32041985, 32041986, 32041987, 32041988, 32041989, 32041990, 32042010, 32042090, 32049000 |
|
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 |
28/06/2017 |
|
32061110, 32061190, 32061900, 32062000, 32064100, 32064200, 32064910, 32064920, 32064930, 32064940, 32064990, 32065000
|
|
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, (inserted w.e.f 14/11/2017: glass frit or other glass, in the form of powder, granules or flakes) |
18 |
28/06/2017 |
|
32071010, 32071020, 32071030, 32071040, 32071090, 32072010, 32072020, 32073000, 32074000
|
|
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 |
27/07/2018 |
|
32081010, 32081020, 32081030, 32081090, 32082010, 32082020, 32082030, 32082090, 32089011, 32089019, 32089021, 32089022, 32089029, 32089030, 32089041, 32089049, 32089050, 32089090
|
|
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 |
14/11/2017 |
|
32091010, 32091090, 32099010, 32099020, 32099090 |
|
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 |
27/07/2018 |
|
32091010, 32091090, 32099010, 32099020, 32099090
|
|
3210 |
Other paints and varnishes (including enamels, lacquers, and distempers); prepared water pigments of a kind used for finishing leather
|
18 |
27/07/2018 |
|
32100011, 32100012, 32100019, 32100020, 32100030, 32100040, 32100090
|
|
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 coloring matter put up in forms or packings for retail sale
|
18 |
28/06/2017 |
|
32121000, 32129010, 32129020, 32129030, 32129090 |
|
3213 |
Poster color |
18 |
13/10/2017 |
|
32131000, 32139000
|
|
3213 |
Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings [ deleted w.e.f 14/11/2017: other than poster color] |
18 |
14/11/2017 |
|
32131000, 32139000
|
|
3214 |
Glaziers’ putty, grafting putty, resin cement, caulking compounds, and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like |
18 |
27/07/2018 |
|
32141000, 32149010, 32149020, 32149090 |
|
3215 |
Fountain pen ink |
12 |
28/06/2017 |
|
32151110, 32151120, 32151130, 32151140, 32151190, 32151910, 32151920, 32151930, 32151940, 32151990, 32159010, 32159020, 32159030, 32159040, 32159090 |
|
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 |
14/11/2017 |
|
32151110, 32151120, 32151130, 32151140, 32151190, 32151910, 32151920, 32151930, 32151940, 32151990, 32159010, 32159020, 32159030, 32159040, 32159090 |
|
32110000 |
Prepared driers |
18 |
28/06/2017 |
|
|
|
32 |
Wattle extract, quebracho extract, chestnut extract
|
5 |
28/06/2017 |
|
|
Disclaimer
The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.
FAQs
HSN code must be reported. It will be optional for taxpayers having annual turnover up to Rs. 1.50 Crore. However, description of goods is mandatory
Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.
As per the 31st GST council meeting which was held on 22nd December 2018, 12% of GST is applicable on Fountain pen ink .
Hey @HarishMehta
From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.
Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.
Hope this helps!
Hey @Dia_malhotra
Let’s take an example of Cocoa powder to calculate the GST using the HSN code.
Cocoa Powder per Kg = INR1,000.
HSN Code = 18 05 00 00
GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
Therefore, GST = INR180
Hope this helps!
Hey,
What are the consequences of not mentioning or incorrectly mentioning the HSN Code?
Hey @SonalYadav
It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.
Hope this helps!
Hey @Prasana_Srinivasan, this tool can help