--- title: "HSN Code for PTFE/Silicon Resin Coatings | HSN 32100040 GST Rate" description: "Find HSN and GST Rates for 32100040 related to PTFE/Silicon Resin Coatings with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-32100040/" --- # HSN Code 32100040: PTFE/Silicon Resin Coatings - [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 : Poly tetra fluoro ethylene (PTFE) or silicon resin based coating materials | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 32100040 ? It includes PTFE/Silicon Resin Coatings ### How much GST applies to PTFE/Silicon Resin Coatings? Under HSN 32100040, PTFE/Silicon Resin Coatings attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for PTFE/Silicon Resin Coatings? 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. ### Do e‑way bill and e‑invoice apply for PTFE/Silicon Resin Coatings? 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. ### How should mixed supplies be billed when PTFE/Silicon Resin Coatings is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for PTFE/Silicon Resin Coatings; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade PTFE/Silicon Resin Coatings? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 32100040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−58.33% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−71.53% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7811 of 12657 HSN codes - Share of Sub-Chapter 3210: 1.40% of its exports; import side 0.57% - Rank within Sub-Chapter 3210: #6 of 7 by export value; import-side #5 ### Key metrics - Export CAGR: 6.12% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9754 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +242.86% in FY 2023-24 - Contribution to Sub-Ch. 3210: 1.40% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 32100040 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% | — | 0.15% | 6.97 | 0.0002% | — | 5.35% | −6.90 | #9371 | | FY 2019-20 | < ₹1 Crore | 0.0000% | 0.00% | 0.34% | 2.24 | 0.0001% | −67.86% | 2.07% | −2.17 | #9335 | | FY 2020-21 | < ₹1 Crore | 0.0000% | 0.00% | 0.63% | 6.65 | 0.0002% | +196.88% | 7.12% | −6.58 | #9417 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −57.14% | 0.29% | 4.67 | 0.0001% | −29.77% | 4.54% | −4.64 | #9964 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +133.33% | 0.96% | 2.06 | 0.0000% | −55.89% | 1.93% | −1.99 | #9782 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +242.86% | 2.59% | 2.95 | 0.0001% | +43.20% | 2.05% | −2.71 | #9327 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −58.33% | 1.40% | < ₹1 Crore | 0.0000% | −71.53% | 0.57% | −0.74 | #9754 | - CAGR (7-year): exports 6.12%/yr, imports -29.72%/yr (consistently Deficit) ## Key trade insights: HSN Code 32100040 export-import analysis ### Consistent export growth: 6.12% CAGR over 7 years India's exports under HSN Code 32100040 have grown at a compound annual rate of 6.12% over 7 fiscal years, rising from ₹0.07 Crore in FY 2018-19 to ₹0.10 Crore in FY 2024-25. ### HSN Code 32100040 ranked #9754 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 32100040 ranks #9754 out of 12657 HSN codes by total export value. Within Sub-Chapter 3210, it ranks #6 of 7. By trade surplus, it ranks #7811 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 32100040 exports The strongest single-year export movement for HSN Code 32100040 was recorded in FY 2023-24, when exports surged by 242.86% over the prior year. ### India records a trade deficit of ₹0.74 Crore in HSN Code 32100040 goods In FY 2024-25, India's imports of ₹0.84 Cr exceeded exports of ₹0.10 Cr, resulting in a trade deficit of ₹0.74 Crore — ranking #7811 of 12657 by surplus magnitude. ### Import growth of -29.72% CAGR signals stable import dependency for PTFE/Silicon Resin Coatings India's imports under HSN Code 32100040 have grown at -29.72% CAGR, reaching ₹0.84 Crore in FY 2024-25. ### HSN Code 32100040 contributes 1.40% of Sub-Chapter 3210 exports — ranked #6 Among the 7 HSN codes under Sub-Chapter 3210, HSN Code 32100040 ranks #6 by export value — accounting for 1.40% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.57% share (rank #5). ## 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 (this hsn code) | < ₹1 Crore | | #7 | [HSN Code 32100012: Dry Distemper (Cement Based)](https://busy.in/hsn/hsn-32100012/) | < ₹1 Crore |