--- title: "HSN Code for Vitrifiable Enamels and Glazes | HSN 32072010 GST Rate" description: "Find HSN and GST Rates for 32072010 related to Vitrifiable Enamels and Glazes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-32072010/" --- # HSN Code 32072010: Vitrifiable Enamels and Glazes - [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/) - [Chapter 32: Tanning or Dyeing Extracts; Dyes, Pigments and Other Colouring Matter](https://busy.in/hsn/chapter-32/) - [Sub-chapter 3207: Prepared pigments & ceramic colours](https://busy.in/hsn/sub-chapter-3207/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Vitrifiable enamels and glazes, engobes (slips) and similar preparations : Vitrifiable enamels and glazes | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 32072010 ? It includes Vitrifiable Enamels and Glazes ### Do e‑way bill and e‑invoice apply for Vitrifiable Enamels and Glazes? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How should mixed supplies be billed when Vitrifiable Enamels and Glazes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Vitrifiable Enamels and Glazes; Nil for exempt items if applicable). ### How much GST applies to Vitrifiable Enamels and Glazes? Under HSN 32072010, Vitrifiable Enamels and Glazes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Vitrifiable Enamels and Glazes? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Can we claim ITC on inputs used to trade Vitrifiable Enamels and Glazes? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 32072010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹143 Cr (+26.20% YoY) — 0.0039% of India's total exports - Imports: ₹131 Cr (+18.70% YoY) — 0.0022% of India's total imports - Trade balance: ₹12 Cr (Surplus); surplus rank #3192 of 12657 HSN codes - Share of Sub-Chapter 3207: 35.80% of its exports; import side 7.93% - Rank within Sub-Chapter 3207: #1 of 9 by export value; import-side #4 ### Key metrics - Export CAGR: 76.86% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2217 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +227.35% in FY 2019-20 - Contribution to Sub-Ch. 3207: 35.80% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 32072010 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3207 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3207 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 4.68 | 0.0002% | — | 3.71% | 23.54 | 0.0007% | — | 2.12% | −18.86 | #5936 | | FY 2019-20 | 15.32 | 0.0007% | +227.35% | 10.03% | 31.79 | 0.0009% | +35.05% | 2.82% | −16.47 | #4474 | | FY 2020-21 | 27.74 | 0.0013% | +81.07% | 17.03% | 31.65 | 0.0011% | −0.44% | 2.54% | −3.91 | #3764 | | FY 2021-22 | 31.15 | 0.0010% | +12.29% | 11.05% | 67.67 | 0.0015% | +113.81% | 4.80% | −36.52 | #4003 | | FY 2022-23 | 82.49 | 0.0023% | +164.82% | 26.31% | 95.35 | 0.0017% | +40.90% | 6.13% | −12.86 | #2807 | | FY 2023-24 | 113.48 | 0.0031% | +37.57% | 35.92% | 110.24 | 0.0020% | +15.62% | 6.90% | +3.24 | #2412 | | FY 2024-25 | 143.21 | 0.0039% | +26.20% | 35.80% | 130.85 | 0.0022% | +18.70% | 7.93% | +12.36 | #2217 | - CAGR (7-year): exports 76.86%/yr, imports 33.09%/yr (consistently Surplus) ## Key trade insights: HSN Code 32072010 export-import analysis ### Consistent export growth: 76.86% CAGR over 7 years India's exports under HSN Code 32072010 have grown at a compound annual rate of 76.86% over 7 fiscal years, rising from ₹4.68 Crore in FY 2018-19 to ₹143.21 Crore in FY 2024-25. ### HSN Code 32072010 ranked #2217 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 32072010 ranks #2217 out of 12657 HSN codes by total export value. Within Sub-Chapter 3207, it ranks #1 of 9. By trade surplus, it ranks #3192 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 32072010 exports The strongest single-year export movement for HSN Code 32072010 was recorded in FY 2019-20, when exports surged by 227.35% over the prior year. ### India maintains a trade surplus of ₹12.36 Crore in HSN Code 32072010 goods In FY 2024-25, India's exports of ₹143.21 Cr exceeded imports of ₹130.85 Cr, resulting in a trade surplus of ₹12.36 Crore — ranking #3192 of 12657 by surplus magnitude. ### Import growth of 33.09% CAGR signals rising demand for Vitrifiable Enamels and Glazes India's imports under HSN Code 32072010 have grown at 33.09% CAGR, reaching ₹130.85 Crore in FY 2024-25. ### HSN Code 32072010 contributes 35.80% of Sub-Chapter 3207 exports — ranked #1 Among the 9 HSN codes under Sub-Chapter 3207, HSN Code 32072010 ranks #1 by export value — accounting for 35.80% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.93% share (rank #4). ## Related HSN Codes in Sub-Chapter 3207 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 32072010: Vitrifiable Enamels and Glazes (this hsn code) | ₹143 Cr | | #2 | [HSN Code 32071090: Other Prepared Pigments and Similar Preparations](https://busy.in/hsn/hsn-32071090/) | ₹103 Cr | | #3 | [HSN Code 32074000: Glass Frit and Other Glass in Powder, Granules, or Flakes](https://busy.in/hsn/hsn-32074000/) | ₹75 Cr | | #4 | [HSN Code 32072020: Engobes (slips) and similar: EnamelSlip](https://busy.in/hsn/hsn-32072020/) | ₹30 Cr | | #5 | [HSN Code 32071030: Prepared Inorganic Pigments](https://busy.in/hsn/hsn-32071030/) | ₹21 Cr | | #6 | [HSN Code 32071040: Prepared Opacifiers and Similar Preparations](https://busy.in/hsn/hsn-32071040/) | ₹16 Cr | | #7 | [HSN Code 32073000: Liquid Lustres And Similar Preparations](https://busy.in/hsn/hsn-32073000/) | ₹10 Cr | | #8 | [HSN Code 32071010: Prepared Organic Dye-Stuff Pigments, Dry](https://busy.in/hsn/hsn-32071010/) | < ₹1 Crore | | #9 | [HSN Code 32071020: Prepared Organic Dye-Stuff Pigments](https://busy.in/hsn/hsn-32071020/) | < ₹1 Crore |