--- title: "HSN Code for Distempers – Other | HSN 32100019 GST Rate" description: "Find HSN and GST Rates for 32100019 related to Distempers – Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-32100019/" --- # HSN Code 32100019: Distempers – 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 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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 32100019 ? It includes Distempers – Other ### Can we claim ITC on inputs used to trade Distempers – Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Distempers – Other? Under HSN 32100019, Distempers – Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Distempers – 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. ### Any common misclassification issue with Distempers – Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Distempers – 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. ## India's trade performance: HSN Code 32100019 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (−42.29% YoY) — 0.0000% of India's total exports - Imports: ₹5 Cr (+22.33% YoY) — 0.0001% of India's total imports - Trade balance: −₹4 Cr (Deficit); surplus rank #8528 of 12657 HSN codes - Share of Sub-Chapter 3210: 14.11% of its exports; import side 3.59% - Rank within Sub-Chapter 3210: #2 of 7 by export value; import-side #2 ### Key metrics - Export CAGR: -26.97% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8239 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +93.94% in FY 2022-23 - Contribution to Sub-Ch. 3210: 14.11% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 32100019 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 | 6.66 | 0.0003% | — | 13.87% | 4.46 | 0.0001% | — | 3.43% | +2.20 | #5498 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −89.94% | 3.27% | 2.43 | 0.0001% | −45.52% | 2.25% | −1.76 | #7967 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +38.81% | 8.33% | 3.58 | 0.0001% | +47.33% | 3.84% | −2.65 | #7712 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −29.03% | 6.40% | 2.86 | 0.0001% | −20.11% | 2.78% | −2.20 | #8368 | | FY 2022-23 | 1.28 | 0.0000% | +93.94% | 17.58% | 2.51 | 0.0000% | −12.24% | 2.35% | −1.23 | #7882 | | FY 2023-24 | 1.75 | 0.0000% | +36.72% | 18.88% | 4.30 | 0.0001% | +71.31% | 2.99% | −2.55 | #7713 | | FY 2024-25 | 1.01 | 0.0000% | −42.29% | 14.11% | 5.26 | 0.0001% | +22.33% | 3.59% | −4.25 | #8239 | - CAGR (7-year): exports -26.97%/yr, imports 2.79%/yr (consistently Deficit) ## Key trade insights: HSN Code 32100019 export-import analysis ### Export decline: -26.97% CAGR over 7 years India's exports under HSN Code 32100019 have declined at a compound annual rate of -26.97% over 7 fiscal years, falling from ₹6.66 Crore in FY 2018-19 to ₹1.01 Crore in FY 2024-25. ### HSN Code 32100019 ranked #8239 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 32100019 ranks #8239 out of 12657 HSN codes by total export value. Within Sub-Chapter 3210, it ranks #2 of 7. By trade surplus, it ranks #8528 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 32100019 exports The strongest single-year export movement for HSN Code 32100019 was recorded in FY 2022-23, when exports surged by 93.94% over the prior year. ### India records a trade deficit of ₹4.25 Crore in HSN Code 32100019 goods In FY 2024-25, India's imports of ₹5.26 Cr exceeded exports of ₹1.01 Cr, resulting in a trade deficit of ₹4.25 Crore — ranking #8528 of 12657 by surplus magnitude. ### Import growth of 2.79% CAGR signals stable import dependency for Distempers – Other India's imports under HSN Code 32100019 have grown at 2.79% CAGR, reaching ₹5.26 Crore in FY 2024-25. ### HSN Code 32100019 contributes 14.11% of Sub-Chapter 3210 exports — ranked #2 Among the 7 HSN codes under Sub-Chapter 3210, HSN Code 32100019 ranks #2 by export value — accounting for 14.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.59% share (rank #2). ## 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 (this hsn code) | ₹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)](https://busy.in/hsn/hsn-32100012/) | < ₹1 Crore |