What products are classified under HSN 32099020 ?
It includes Emulsion paints: Other
HSN Code 32099020 represents Emulsion paints: Other under GST classification. This code helps businesses identify Emulsion paints: Other correctly for billing, taxation, and trade. With HSN Code 32099020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Emulsion paints: Other.
HSN Code 32099020 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter;paints and varnishes; putty and other mastics; inks | 3209 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers,dispersed or dissolved in an aqueous medium | Other : Emulsion paints not elsewhere specified or included | 9% | 9% | 18% | 0% |
Description of goods
Other : Emulsion paints not elsewhere specified or included
Chapter
32 – Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter;paints and varnishes; putty and other mastics; inks
Sub Chapter
3209 – Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers,dispersed or dissolved in an aqueous medium
Emulsion paints: Other does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Based on acrylic or vinyl polymers : Acrylic emulsion | |
| Based on acrylic or vinyl polymers : Other | |
| Other : Dispersion paints | |
| Other : Other |
Based on acrylic or vinyl polymers : Acrylic emulsion
Based on acrylic or vinyl polymers : Other
Other : Dispersion paints
Other : Other
It includes Emulsion paints: Other
Under HSN 32099020, Emulsion paints: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Emulsion paints: Other; Nil for exempt items if applicable).
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.