---
title: "HSN Code for Other Paints/Varnishes | HSN 32100090 GST Rate"
description: "Find HSN and GST Rates for 32100090 related to Other Paints/Varnishes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-32100090/"
---

# HSN Code 32100090: Other Paints/Varnishes

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 32100090 ?

It includes Other Paints/Varnishes

### Can we claim ITC on inputs used to trade Other Paints/Varnishes?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Other Paints/Varnishes?

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 Other Paints/Varnishes?

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 Other Paints/Varnishes?

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 Other Paints/Varnishes is sold with other items?

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

## India's trade performance: HSN Code 32100090 (FY 2024-25)

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

- Exports: ₹4 Cr (+0.45% YoY) — 0.0001% of India's total exports
- Imports: ₹135 Cr (+5.78% YoY) — 0.0022% of India's total imports
- Trade balance: −₹130 Cr (Deficit); surplus rank #10999 of 12657 HSN codes
- Share of Sub-Chapter 3210: 61.87% of its exports; import side 91.91%
- Rank within Sub-Chapter 3210: #1 of 7 by export value; import-side #1

### Key metrics

- Export CAGR: -29.27% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6770 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +38.68% in FY 2023-24
- Contribution to Sub-Ch. 3210: 61.87% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 32100090

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 | 35.39 | 0.0015% | — | 73.71% | 107.38 | 0.0030% | — | 82.47% | −71.99 | #3357 |
| FY 2019-20 | 15.42 | 0.0007% | −56.43% | 75.26% | 95.93 | 0.0029% | −10.66% | 88.86% | −80.51 | #4460 |
| FY 2020-21 | 8.75 | 0.0004% | −43.26% | 78.33% | 75.42 | 0.0026% | −21.38% | 80.79% | −66.67 | #5259 |
| FY 2021-22 | 6.87 | 0.0002% | −21.49% | 66.57% | 82.28 | 0.0018% | +9.10% | 80.01% | −75.41 | #5958 |
| FY 2022-23 | 3.18 | 0.0001% | −53.71% | 43.68% | 88.97 | 0.0015% | +8.13% | 83.31% | −85.79 | #6940 |
| FY 2023-24 | 4.41 | 0.0001% | +38.68% | 47.57% | 127.17 | 0.0023% | +42.94% | 88.45% | −122.76 | #6723 |
| FY 2024-25 | 4.43 | 0.0001% | +0.45% | 61.87% | 134.52 | 0.0022% | +5.78% | 91.91% | −130.09 | #6770 |

- CAGR (7-year): exports -29.27%/yr, imports 3.83%/yr (consistently Deficit)

## Key trade insights: HSN Code 32100090 export-import analysis

### Export decline: -29.27% CAGR over 7 years

India's exports under HSN Code 32100090 have declined at a compound annual rate of -29.27% over 7 fiscal years, falling from ₹35.39 Crore in FY 2018-19 to ₹4.43 Crore in FY 2024-25.

### HSN Code 32100090 ranked #6770 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 32100090 ranks #6770 out of 12657 HSN codes by total export value. Within Sub-Chapter 3210, it ranks #1 of 7. By trade surplus, it ranks #10999 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 32100090 exports

The strongest single-year export movement for HSN Code 32100090 was recorded in FY 2023-24, when exports surged by 38.68% over the prior year.

### India records a trade deficit of ₹130.09 Crore in HSN Code 32100090 goods

In FY 2024-25, India's imports of ₹134.52 Cr exceeded exports of ₹4.43 Cr, resulting in a trade deficit of ₹130.09 Crore — ranking #10999 of 12657 by surplus magnitude.

### Import growth of 3.83% CAGR signals stable import dependency for Other Paints/Varnishes

India's imports under HSN Code 32100090 have grown at 3.83% CAGR, reaching ₹134.52 Crore in FY 2024-25.

### HSN Code 32100090 contributes 61.87% of Sub-Chapter 3210 exports — ranked #1

Among the 7 HSN codes under Sub-Chapter 3210, HSN Code 32100090 ranks #1 by export value — accounting for 61.87% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 91.91% share (rank #1).

## 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 (this hsn code) | ₹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)](https://busy.in/hsn/hsn-32100012/) | < ₹1 Crore |