---
title: "HSN Code for Water Pigments for Leather Finishing | HSN 32100020 GST Rate"
description: "Find HSN and GST Rates for 32100020 related to Water Pigments for Leather Finishing with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-32100020/"
---

# HSN Code 32100020: Water Pigments for Leather Finishing

- [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 : Prepared water pigments of a kind used for finishing leather | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 32100020 ?

It includes Water Pigments for Leather Finishing

### Does packaging or labelling change the GST for Water Pigments for Leather Finishing?

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 Water Pigments for Leather Finishing?

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

### Do e‑way bill and e‑invoice apply for Water Pigments for Leather Finishing?

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 Water Pigments for Leather Finishing?

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 Water Pigments for Leather Finishing?

Under HSN 32100020, Water Pigments for Leather Finishing attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 32100020 (FY 2024-25)

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

- Exports: < ₹1 Crore (−61.59% YoY) — 0.0000% of India's total exports
- Imports: ₹4 Cr (+9.43% YoY) — 0.0001% of India's total imports
- Trade balance: −₹4 Cr (Deficit); surplus rank #8478 of 12657 HSN codes
- Share of Sub-Chapter 3210: 8.10% of its exports; import side 3.01%
- Rank within Sub-Chapter 3210: #4 of 7 by export value; import-side #3

### Key metrics

- Export CAGR: -7.73% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8716 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +51.76% in FY 2022-23
- Contribution to Sub-Ch. 3210: 8.10% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 32100020

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 | < ₹1 Crore | 0.0000% | — | 1.96% | 7.78 | 0.0002% | — | 5.98% | −6.84 | #7688 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −10.64% | 4.10% | 6.04 | 0.0002% | −22.37% | 5.59% | −5.20 | #7759 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −28.57% | 5.37% | 3.35 | 0.0001% | −44.54% | 3.59% | −2.75 | #8107 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +41.67% | 8.24% | 5.22 | 0.0001% | +55.82% | 5.08% | −4.37 | #8122 |
| FY 2022-23 | 1.29 | 0.0000% | +51.76% | 17.72% | 5.44 | 0.0001% | +4.21% | 5.09% | −4.15 | #7871 |
| FY 2023-24 | 1.51 | 0.0000% | +17.05% | 16.29% | 4.03 | 0.0001% | −25.92% | 2.80% | −2.52 | #7854 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −61.59% | 8.10% | 4.41 | 0.0001% | +9.43% | 3.01% | −3.83 | #8716 |

- CAGR (7-year): exports -7.73%/yr, imports -9.03%/yr (consistently Deficit)

## Key trade insights: HSN Code 32100020 export-import analysis

### Export decline: -7.73% CAGR over 7 years

India's exports under HSN Code 32100020 have declined at a compound annual rate of -7.73% over 7 fiscal years, falling from ₹0.94 Crore in FY 2018-19 to ₹0.58 Crore in FY 2024-25.

### HSN Code 32100020 ranked #8716 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 32100020 ranks #8716 out of 12657 HSN codes by total export value. Within Sub-Chapter 3210, it ranks #4 of 7. By trade surplus, it ranks #8478 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 32100020 exports

The strongest single-year export movement for HSN Code 32100020 was recorded in FY 2022-23, when exports surged by 51.76% over the prior year.

### India records a trade deficit of ₹3.83 Crore in HSN Code 32100020 goods

In FY 2024-25, India's imports of ₹4.41 Cr exceeded exports of ₹0.58 Cr, resulting in a trade deficit of ₹3.83 Crore — ranking #8478 of 12657 by surplus magnitude.

### Import growth of -9.03% CAGR signals stable import dependency for Water Pigments for Leather Finishing

India's imports under HSN Code 32100020 have grown at -9.03% CAGR, reaching ₹4.41 Crore in FY 2024-25.

### HSN Code 32100020 contributes 8.10% of Sub-Chapter 3210 exports — ranked #4

Among the 7 HSN codes under Sub-Chapter 3210, HSN Code 32100020 ranks #4 by export value — accounting for 8.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.01% share (rank #3).

## 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 (this hsn code) | < ₹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 |