---
title: "HSN Code for Timolol Maleate | HSN 32100011 GST Rate"
description: "Find HSN and GST Rates for 32100011 related to Timolol Maleate with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-32100011/"
---

# HSN Code 32100011: Timolol Maleate

- [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 3210: Paints & Varnishes](https://busy.in/hsn/sub-chapter-3210/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other paints and varnishes (including enamels,lacquers and distempers); prepared water pigments of a kind used for finishing leather : Distempers : Dry distemper, including cement based water paints | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 32100011 ?

It includes Timolol Maleate

### How should mixed supplies be billed when Timolol Maleate is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Timolol Maleate; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Timolol Maleate?

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 Timolol Maleate?

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 Timolol Maleate?

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.

### Any common misclassification issue with Timolol Maleate?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Timolol Maleate?

Under HSN 32100011, Timolol Maleate attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 32100011 (FY 2024-25)

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

- Exports: < ₹1 Crore (−37.89% YoY) — 0.0000% of India's total exports
- Imports: ₹1 Cr (−75.28% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7798 of 12657 HSN codes
- Share of Sub-Chapter 3210: 8.24% of its exports; import side 0.90%
- Rank within Sub-Chapter 3210: #3 of 7 by export value; import-side #4

### Key metrics

- Export CAGR: -22.20% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8703 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +117.50% in FY 2022-23
- Contribution to Sub-Ch. 3210: 8.24% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 32100011

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. 3210 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3210 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 2.66 | 0.0001% | — | 5.54% | < ₹1 Crore | 0.0000% | — | 0.25% | +2.34 | #6620 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −86.84% | 1.71% | < ₹1 Crore | 0.0000% | +75.00% | 0.52% | −0.21 | #8472 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +68.57% | 5.28% | 4.26 | 0.0001% | +660.71% | 4.56% | −3.67 | #8122 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −32.20% | 3.88% | 7.71 | 0.0002% | +80.99% | 7.50% | −7.31 | #8724 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +117.50% | 11.95% | 7.51 | 0.0001% | −2.59% | 7.03% | −6.64 | #8228 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +9.20% | 10.25% | 5.30 | 0.0001% | −29.43% | 3.69% | −4.35 | #8289 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −37.89% | 8.24% | 1.31 | 0.0000% | −75.28% | 0.90% | −0.72 | #8703 |

- CAGR (7-year): exports -22.20%/yr, imports 26.48%/yr (consistently Deficit)

## Key trade insights: HSN Code 32100011 export-import analysis

### Export decline: -22.20% CAGR over 7 years

India's exports under HSN Code 32100011 have declined at a compound annual rate of -22.20% over 7 fiscal years, falling from ₹2.66 Crore in FY 2018-19 to ₹0.59 Crore in FY 2024-25.

### HSN Code 32100011 ranked #8703 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 32100011 ranks #8703 out of 12657 HSN codes by total export value. Within Sub-Chapter 3210, it ranks #3 of 7. By trade surplus, it ranks #7798 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 32100011 exports

The strongest single-year export movement for HSN Code 32100011 was recorded in FY 2022-23, when exports surged by 117.50% over the prior year.

### India records a trade deficit of ₹0.72 Crore in HSN Code 32100011 goods

In FY 2024-25, India's imports of ₹1.31 Cr exceeded exports of ₹0.59 Cr, resulting in a trade deficit of ₹0.72 Crore — ranking #7798 of 12657 by surplus magnitude.

### Import growth of 26.48% CAGR signals rising demand for Timolol Maleate

India's imports under HSN Code 32100011 have grown at 26.48% CAGR, reaching ₹1.31 Crore in FY 2024-25.

### HSN Code 32100011 contributes 8.24% of Sub-Chapter 3210 exports — ranked #3

Among the 7 HSN codes under Sub-Chapter 3210, HSN Code 32100011 ranks #3 by export value — accounting for 8.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.90% share (rank #4).

## Related HSN Codes in Sub-Chapter 3210

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 32100090: Other Paints/Varnishes](https://busy.in/hsn/hsn-32100090/) | ₹4 Cr |
| #2 | [HSN Code 32100019: Distempers – Other](https://busy.in/hsn/hsn-32100019/) | ₹1 Cr |
| #3 | HSN Code 32100011: Timolol Maleate (this hsn code) | < ₹1 Crore |
| #4 | [HSN Code 32100020: Water Pigments for Leather Finishing](https://busy.in/hsn/hsn-32100020/) | < ₹1 Crore |
| #5 | [HSN Code 32100030: Metallic Powder/Flakes Paints](https://busy.in/hsn/hsn-32100030/) | < ₹1 Crore |
| #6 | [HSN Code 32100040: PTFE/Silicon Resin Coatings](https://busy.in/hsn/hsn-32100040/) | < ₹1 Crore |
| #7 | [HSN Code 32100012: Dry Distemper (Cement Based)](https://busy.in/hsn/hsn-32100012/) | < ₹1 Crore |