---
title: "HSN Code for Prepared Driers | HSN 32110000 GST Rate"
description: "Find HSN and GST Rates for 32110000 related to Prepared Driers with BUSY Accounting - The reliable source for HSN and GST details in India."
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# HSN Code 32110000: Prepared Driers

- [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 3211: Prepared driers](https://busy.in/hsn/sub-chapter-3211/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Prepared driers | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 32110000 ?

It includes Prepared Driers

### How should mixed supplies be billed when Prepared Driers is sold with other items?

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

### Any common misclassification issue with Prepared Driers?

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

### Can we claim ITC on inputs used to trade Prepared Driers?

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

### Does packaging or labelling change the GST for Prepared Driers?

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 Prepared Driers?

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.

## India's trade performance: HSN Code 32110000 (FY 2024-25)

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

- Exports: ₹208 Cr (+0.41% YoY) — 0.0056% of India's total exports
- Imports: ₹48 Cr (+62.74% YoY) — 0.0008% of India's total imports
- Trade balance: ₹159 Cr (Surplus); surplus rank #1297 of 12657 HSN codes
- Share of Sub-Chapter 3211: 100.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 3211: #1 of 1 by export value; import-side #1

### Key metrics

- Export CAGR: 8.10% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1799 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +31.46% in FY 2023-24
- Contribution to Sub-Ch. 3211: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 32110000

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. 3211 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3211 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 130.20 | 0.0057% | — | 100.00% | 16.70 | 0.0005% | — | 100.00% | +113.50 | #1725 |
| FY 2019-20 | 122.96 | 0.0056% | −5.56% | 100.00% | 14.82 | 0.0004% | −11.26% | 100.00% | +108.14 | #1784 |
| FY 2020-21 | 120.60 | 0.0056% | −1.92% | 100.00% | 20.97 | 0.0007% | +41.50% | 100.00% | +99.63 | #1886 |
| FY 2021-22 | 142.20 | 0.0045% | +17.91% | 100.00% | 32.93 | 0.0007% | +57.03% | 100.00% | +109.27 | #2003 |
| FY 2022-23 | 157.37 | 0.0043% | +10.67% | 100.00% | 37.70 | 0.0007% | +14.49% | 100.00% | +119.67 | #1995 |
| FY 2023-24 | 206.88 | 0.0057% | +31.46% | 100.00% | 29.76 | 0.0005% | −21.06% | 100.00% | +177.12 | #1751 |
| FY 2024-25 | 207.72 | 0.0056% | +0.41% | 100.00% | 48.43 | 0.0008% | +62.74% | 100.00% | +159.29 | #1799 |

- CAGR (7-year): exports 8.10%/yr, imports 19.42%/yr (consistently Surplus)

## Key trade insights: HSN Code 32110000 export-import analysis

### Consistent export growth: 8.10% CAGR over 7 years

India's exports under HSN Code 32110000 have grown at a compound annual rate of 8.10% over 7 fiscal years, rising from ₹130.20 Crore in FY 2018-19 to ₹207.72 Crore in FY 2024-25.

### HSN Code 32110000 ranked #1799 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 32110000 ranks #1799 out of 12657 HSN codes by total export value. Within Sub-Chapter 3211, it ranks #1 of 1. By trade surplus, it ranks #1297 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 32110000 exports

The strongest single-year export movement for HSN Code 32110000 was recorded in FY 2023-24, when exports surged by 31.46% over the prior year.

### India maintains a trade surplus of ₹159.29 Crore in HSN Code 32110000 goods

In FY 2024-25, India's exports of ₹207.72 Cr exceeded imports of ₹48.43 Cr, resulting in a trade surplus of ₹159.29 Crore — ranking #1297 of 12657 by surplus magnitude.

### Import growth of 19.42% CAGR signals rising demand for Prepared Driers

India's imports under HSN Code 32110000 have grown at 19.42% CAGR, reaching ₹48.43 Crore in FY 2024-25.

### HSN Code 32110000 contributes 100.00% of Sub-Chapter 3211 exports — ranked #1

Among the 1 HSN codes under Sub-Chapter 3211, HSN Code 32110000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 3211

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 32110000: Prepared Driers (this hsn code) | ₹208 Cr |