---
title: "HSN Code for Emulsion paints: Other | HSN 32099020 GST Rate"
description: "Find HSN and GST Rates for 32099020 related to Emulsion paints: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-32099020/"
---

# HSN Code 32099020: Emulsion paints: Other

- [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 3209: Synthetic paints](https://busy.in/hsn/sub-chapter-3209/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Emulsion paints not elsewhere specified or included | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 32099020 ?

It includes Emulsion paints: Other

### How much GST applies to Emulsion paints: Other?

Under HSN 32099020, Emulsion paints: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Emulsion paints: Other?

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 should mixed supplies be billed when Emulsion paints: Other is sold with other items?

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).

### Do e‑way bill and e‑invoice apply for Emulsion paints: Other?

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.

### Can we claim ITC on inputs used to trade Emulsion paints: Other?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Emulsion paints: Other?

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 32099020 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹4 Cr (+4.95% YoY) — 0.0001% of India's total exports
- Imports: ₹39 Cr (+41.36% YoY) — 0.0006% of India's total imports
- Trade balance: −₹35 Cr (Deficit); surplus rank #9967 of 12657 HSN codes
- Share of Sub-Chapter 3209: 2.73% of its exports; import side 5.91%
- Rank within Sub-Chapter 3209: #4 of 5 by export value; import-side #3

### Key metrics

- Export CAGR: -2.05% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6767 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +228.77% in FY 2019-20
- Contribution to Sub-Ch. 3209: 2.73% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 32099020

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. 3209 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3209 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5.04 | 0.0002% | — | 3.28% | 20.99 | 0.0006% | — | 5.50% | −15.95 | #5845 |
| FY 2019-20 | 16.57 | 0.0008% | +228.77% | 12.93% | 17.76 | 0.0005% | −15.39% | 5.58% | −1.19 | #4370 |
| FY 2020-21 | 9.31 | 0.0004% | −43.81% | 12.07% | 20.77 | 0.0007% | +16.95% | 6.33% | −11.46 | #5176 |
| FY 2021-22 | 3.30 | 0.0001% | −64.55% | 3.46% | 23.17 | 0.0005% | +11.56% | 5.39% | −19.87 | #6812 |
| FY 2022-23 | 5.79 | 0.0002% | +75.45% | 4.92% | 40.95 | 0.0007% | +76.74% | 7.32% | −35.16 | #6294 |
| FY 2023-24 | 4.24 | 0.0001% | −26.77% | 3.52% | 27.59 | 0.0005% | −32.63% | 4.16% | −23.35 | #6773 |
| FY 2024-25 | 4.45 | 0.0001% | +4.95% | 2.73% | 39.00 | 0.0006% | +41.36% | 5.91% | −34.55 | #6767 |

- CAGR (7-year): exports -2.05%/yr, imports 10.88%/yr (consistently Deficit)

## Key trade insights: HSN Code 32099020 export-import analysis

### Export decline: -2.05% CAGR over 7 years

India's exports under HSN Code 32099020 have declined at a compound annual rate of -2.05% over 7 fiscal years, falling from ₹5.04 Crore in FY 2018-19 to ₹4.45 Crore in FY 2024-25.

### HSN Code 32099020 ranked #6767 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 32099020 ranks #6767 out of 12657 HSN codes by total export value. Within Sub-Chapter 3209, it ranks #4 of 5. By trade surplus, it ranks #9967 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 32099020 exports

The strongest single-year export movement for HSN Code 32099020 was recorded in FY 2019-20, when exports surged by 228.77% over the prior year.

### India records a trade deficit of ₹34.55 Crore in HSN Code 32099020 goods

In FY 2024-25, India's imports of ₹39.00 Cr exceeded exports of ₹4.45 Cr, resulting in a trade deficit of ₹34.55 Crore — ranking #9967 of 12657 by surplus magnitude.

### Import growth of 10.88% CAGR signals rising demand for Emulsion paints: Other

India's imports under HSN Code 32099020 have grown at 10.88% CAGR, reaching ₹39.00 Crore in FY 2024-25.

### HSN Code 32099020 contributes 2.73% of Sub-Chapter 3209 exports — ranked #4

Among the 5 HSN codes under Sub-Chapter 3209, HSN Code 32099020 ranks #4 by export value — accounting for 2.73% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.91% share (rank #3).

## Related HSN Codes in Sub-Chapter 3209

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 32091090: Acrylic/vinyl polymers: Other](https://busy.in/hsn/hsn-32091090/) | ₹54 Cr |
| #2 | [HSN Code 32091010: Based on acrylic: Acrylic emulsion](https://busy.in/hsn/hsn-32091010/) | ₹53 Cr |
| #3 | [HSN Code 32099090: Aqueous polymer-based paints, varnishes \| Other.](https://busy.in/hsn/hsn-32099090/) | ₹50 Cr |
| #4 | HSN Code 32099020: Emulsion paints: Other (this hsn code) | ₹4 Cr |
| #5 | [HSN Code 32099010: Other \| Dispersion Paints](https://busy.in/hsn/hsn-32099010/) | ₹1 Cr |