--- title: "HSN Code for Cellulose-Based Coatings | HSN 32089019 GST Rate" description: "Find HSN and GST Rates for 32089019 related to Cellulose-Based Coatings with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-32089019/" --- # HSN Code 32089019: Cellulose-Based Coatings - [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 3208: Synthetic polymer paints & varnishes](https://busy.in/hsn/sub-chapter-3208/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Based on cellulose nitrate or other cellulose derivatives : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 32089019 ? It includes Cellulose-Based Coatings ### How should mixed supplies be billed when Cellulose-Based Coatings is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cellulose-Based Coatings; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Cellulose-Based Coatings? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Cellulose-Based Coatings? 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. ### Does packaging or labelling change the GST for Cellulose-Based Coatings? 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. ### How much GST applies to Cellulose-Based Coatings? Under HSN 32089019, Cellulose-Based Coatings attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Cellulose-Based Coatings? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 32089019 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹23 Cr (+69.70% YoY) — 0.0006% of India's total exports - Imports: ₹277 Cr (+12.43% YoY) — 0.0046% of India's total imports - Trade balance: −₹254 Cr (Deficit); surplus rank #11486 of 12657 HSN codes - Share of Sub-Chapter 3208: 2.73% of its exports; import side 10.96% - Rank within Sub-Chapter 3208: #6 of 18 by export value; import-side #3 ### Key metrics - Export CAGR: -2.09% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4684 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +139.72% in FY 2021-22 - Contribution to Sub-Ch. 3208: 2.73% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 32089019 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. 3208 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3208 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 26.00 | 0.0011% | — | 6.17% | 136.22 | 0.0038% | — | 8.82% | −110.22 | #3754 | | FY 2019-20 | 16.94 | 0.0008% | −34.85% | 3.90% | 141.27 | 0.0042% | +3.71% | 9.20% | −124.33 | #4340 | | FY 2020-21 | 9.87 | 0.0005% | −41.74% | 2.16% | 130.81 | 0.0045% | −7.40% | 8.87% | −120.94 | #5099 | | FY 2021-22 | 23.66 | 0.0008% | +139.72% | 4.15% | 173.14 | 0.0038% | +32.36% | 9.45% | −149.48 | #4373 | | FY 2022-23 | 26.41 | 0.0007% | +11.62% | 4.02% | 240.06 | 0.0042% | +38.65% | 10.68% | −213.65 | #4335 | | FY 2023-24 | 13.50 | 0.0004% | −48.88% | 1.73% | 246.28 | 0.0044% | +2.59% | 10.68% | −232.78 | #5318 | | FY 2024-25 | 22.91 | 0.0006% | +69.70% | 2.73% | 276.90 | 0.0046% | +12.43% | 10.96% | −253.99 | #4684 | - CAGR (7-year): exports -2.09%/yr, imports 12.55%/yr (consistently Deficit) ## Key trade insights: HSN Code 32089019 export-import analysis ### Export decline: -2.09% CAGR over 7 years India's exports under HSN Code 32089019 have declined at a compound annual rate of -2.09% over 7 fiscal years, falling from ₹26.00 Crore in FY 2018-19 to ₹22.91 Crore in FY 2024-25. ### HSN Code 32089019 ranked #4684 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 32089019 ranks #4684 out of 12657 HSN codes by total export value. Within Sub-Chapter 3208, it ranks #6 of 18. By trade surplus, it ranks #11486 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 32089019 exports The strongest single-year export movement for HSN Code 32089019 was recorded in FY 2021-22, when exports surged by 139.72% over the prior year. ### India records a trade deficit of ₹253.99 Crore in HSN Code 32089019 goods In FY 2024-25, India's imports of ₹276.90 Cr exceeded exports of ₹22.91 Cr, resulting in a trade deficit of ₹253.99 Crore — ranking #11486 of 12657 by surplus magnitude. ### Import growth of 12.55% CAGR signals rising demand for Cellulose-Based Coatings India's imports under HSN Code 32089019 have grown at 12.55% CAGR, reaching ₹276.90 Crore in FY 2024-25. ### HSN Code 32089019 contributes 2.73% of Sub-Chapter 3208 exports — ranked #6 Among the 18 HSN codes under Sub-Chapter 3208, HSN Code 32089019 ranks #6 by export value — accounting for 2.73% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 10.96% share (rank #3). ## Related HSN Codes in Sub-Chapter 3208 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 32089090: Synthetic Polymer Paints & Varnishes](https://busy.in/hsn/hsn-32089090/) | ₹321 Cr | | #2 | [HSN Code 32081090: Other Polyester Paints](https://busy.in/hsn/hsn-32081090/) | ₹229 Cr | | #3 | [HSN Code 32082090: Acrylic/Vinyl Polymer-Based Coatings](https://busy.in/hsn/hsn-32082090/) | ₹105 Cr | | #4 | [HSN Code 32081020: Polyester Lacquers](https://busy.in/hsn/hsn-32081020/) | ₹33 Cr | | #5 | [HSN Code 32089029: Other \| Enamels](https://busy.in/hsn/hsn-32089029/) | ₹31 Cr | | #6 | HSN Code 32089019: Cellulose-Based Coatings (this hsn code) | ₹23 Cr | | #7 | [HSN Code 32081010: Polyester Enamels](https://busy.in/hsn/hsn-32081010/) | ₹22 Cr | | #8 | [HSN Code 32089041: Other \| Varnishes](https://busy.in/hsn/hsn-32089041/) | ₹17 Cr | | #9 | [HSN Code 32089022: Other : Enamels : Synthetic enamel, other colours](https://busy.in/hsn/hsn-32089022/) | ₹15 Cr | | #10 | [HSN Code 32089011: Nitrocellulose Lacquers](https://busy.in/hsn/hsn-32089011/) | ₹9 Cr |