Guide to HSN Chapter 32
- calculateSection 06
Products of the Chemicals or Allied Industries
- calculateChapter 32
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter;paints and varnishes; putty and other mastics; inks
Sub Chapters under HSN Chapter 32
The following Sub Chapters fall under HSN Chapter 32:
Tanning extracts of vegetable origin;tannins and their salts, ethers, esters and other derivatives
Synthetic organic tanning substances;inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning
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
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
Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes
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
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 enamelling or glass industry; glass frit and other glass, in the form of powder,granules or flakes
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
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers,dispersed or dissolved in an aqueous medium
Other paints and varnishes (including enamels,lacquers and distempers); prepared water pigments of a kind used for finishing leather
Prepared driers
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; dyes and other colouring matter put up in forms or packings for retail sale
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
Glaziers’ putty, grafting putty, resin cements,caulking compounds and other mastics;painters’ fillings; non-refractory surfacing prepartions for facades, indoor walls, floors,ceilings or the like
Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid
Case Laws Related to Chapter 32
RAVEENDRA REDDY, DIRECTOR GENERAL OF ANTI-PROFITEERING INDIRECT TAXES & CUSTOMS vs. MYK LATICRETE INDIA PVT LTD (National Anti Profiteering Authority)
RAHUL SHARMA ON BEHALF OF M/S LOCAL CIRCLES INDIA PVT. LTD AND OTHER vs. MATAJI PAINTS AND HARDWARE (National Anti Profiteering Authority)
ACCUREX BIOMEDICAL PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
DHANRAJ ORGANICS PRIVATE LIMITED (Authority for Advance Ruling, Madhya Pradesh)
CC FABS (Authority for Advance Ruling, Kerala)
ANANTA SYNTHETIC INNOVATIONS (Authority for Advance Ruling, Gujrat)
SHIVAM AGRO INDUSTRIES (Authority for Advance Ruling, Gujrat)
GUJARAT RAFFIA INDUSTRIES LIMITED (Authority for Advance Ruling, Gujrat)
M/S. S.K. AAGROTECHH (Appellate Authority for Advance Ruling, Karnataka)
M/S. FLINT GROUP INDIA PRIVATE LIMITED. (Authority for Advance Ruling, Gujrat)
ABUBACKER KALEEL RAHMAN (PROP. M/S SAMEER MAT INDUSTRIES) (Authority for Advance Ruling, Tamilnadu)
RK INDUSTRIES (Authority for Advance Ruling, Maharashtra)
DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. ASIAN PAINTS LTD. (National Anti Profiteering Authority)
JOTUN INDIA PVT. LTD. (Appellate Authority for Advance Ruling, Maharashtra)
KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING vs. ASIAN PAINTS LTD. (National Anti Profiteering Authority)
NEW RV ENTERPRISES (Authority for Advance Ruling, Kerala)
ASIAN PAINTS LTD. (Authority for Advance Ruling, Maharashtra)
SIKA INDIA PRIVATE LIMITED (Appellate Authority for Advance Ruling, West Bengal)
ANABOND LTD. (Authority for Advance Ruling, Tamilnadu)
JOTUN INDIA PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
SIKA India Pvt Ltd (Authority for Advance Ruling, West Bengal)
PAZHAYIDOM FOOD VENTURES (P) LTD. vs. SUPERINTENDENT COMMERCIAL TAXES, ADDL. R2. SUPERINTENDENT CGST, PALA. (Kerala High Court)
HP INDIA SALES PRIVATE LIMITED (Appellate Authority for Advance Ruling, Maharashtra)
HP INDIA SALES PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
Important Disclaimer
The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. Busy Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
