--- title: "HSN Code for Dry Distemper (Cement Based) | HSN 32100012 GST Rate" description: "Find HSN and GST Rates for 32100012 related to Dry Distemper (Cement Based) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-32100012/" --- # HSN Code 32100012: Dry Distemper (Cement Based) - [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 : Oil bound distemper | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 32100012 ? It includes Dry Distemper (Cement Based) ### Do e‑way bill and e‑invoice apply for Dry Distemper (Cement Based)? 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 Dry Distemper (Cement Based)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Dry Distemper (Cement Based) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Dry Distemper (Cement Based); Nil for exempt items if applicable). ### Any common misclassification issue with Dry Distemper (Cement Based)? 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 Dry Distemper (Cement Based)? Under HSN 32100012, Dry Distemper (Cement Based) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 32100012 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: Nil (Neutral); surplus rank #5711 of 12657 HSN codes - Share of Sub-Chapter 3210: 0.28% of its exports; import side 0.01% - Rank within Sub-Chapter 3210: #7 of 7 by export value; import-side #6 ### Key metrics - National export rank: #10305 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −100.00% in FY 2021-22 - Contribution to Sub-Ch. 3210: 0.28% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 32100012 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.03% | −0.03 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.18% | Nil | 0.0000% | −100.00% | 0.00% | +0.02 | #9824 | | FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.41% | Nil | 0.0000% | — | 0.00% | +0.03 | #10045 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.28% | < ₹1 Crore | 0.0000% | — | 0.01% | 0.00 | #10305 | ## Key trade insights: HSN Code 32100012 export-import analysis ### Export snapshot for HSN Code 32100012 India exported ₹0.02 Crore worth of Dry Distemper (Cement Based) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 32100012 ranked #10305 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 32100012 ranks #10305 out of 12657 HSN codes by total export value. Within Sub-Chapter 3210, it ranks #7 of 7. By trade surplus, it ranks #5711 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 32100012 exports The strongest single-year export movement for HSN Code 32100012 was recorded in FY 2021-22, when exports declined by 100.00% over the prior year. ### India maintains a trade surplus of ₹0.00 Crore in HSN Code 32100012 goods In FY 2024-25, India's exports of ₹0.02 Cr exceeded imports of ₹0.02 Cr, resulting in a trade surplus of ₹0.00 Crore — ranking #5711 of 12657 by surplus magnitude. ### HSN Code 32100012 contributes 0.28% of Sub-Chapter 3210 exports — ranked #7 Among the 7 HSN codes under Sub-Chapter 3210, HSN Code 32100012 ranks #7 by export value — accounting for 0.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #6). ## 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](https://busy.in/hsn/hsn-32100011/) | < ₹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) (this hsn code) | < ₹1 Crore |