---
title: "HSN Code for Colours in sets | HSN 32131000 GST Rate"
description: "Find HSN and GST Rates for 32131000 related to Colours in sets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-32131000/"
---

# HSN Code 32131000: Colours in sets

- [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 3213: Artists’ colors and paints](https://busy.in/hsn/sub-chapter-3213/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Colours in sets | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 32131000 ?

It includes Colours in sets

### Does packaging or labelling change the GST for Colours in sets?

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.

### Can we claim ITC on inputs used to trade Colours in sets?

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

### Do e‑way bill and e‑invoice apply for Colours in sets?

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 Colours in sets?

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

### How should mixed supplies be billed when Colours in sets is sold with other items?

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

## India's trade performance: HSN Code 32131000 (FY 2024-25)

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

- Exports: ₹46 Cr (+12.59% YoY) — 0.0013% of India's total exports
- Imports: ₹9 Cr (+6.32% YoY) — 0.0001% of India's total imports
- Trade balance: ₹38 Cr (Surplus); surplus rank #2360 of 12657 HSN codes
- Share of Sub-Chapter 3213: 20.32% of its exports; import side 24.32%
- Rank within Sub-Chapter 3213: #2 of 2 by export value; import-side #2

### Key metrics

- Export CAGR: 19.33% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3718 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +56.13% in FY 2020-21
- Contribution to Sub-Ch. 3213: 20.32% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 32131000

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. 3213 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3213 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 16.04 | 0.0007% | — | 12.60% | 3.55 | 0.0001% | — | 18.21% | +12.49 | #4378 |
| FY 2019-20 | 19.97 | 0.0009% | +24.50% | 14.85% | 2.72 | 0.0001% | −23.38% | 16.00% | +17.25 | #4112 |
| FY 2020-21 | 31.18 | 0.0014% | +56.13% | 18.49% | 6.39 | 0.0002% | +134.93% | 33.65% | +24.79 | #3603 |
| FY 2021-22 | 37.35 | 0.0012% | +19.79% | 20.28% | 7.73 | 0.0002% | +20.97% | 34.84% | +29.62 | #3768 |
| FY 2022-23 | 40.72 | 0.0011% | +9.02% | 20.70% | 7.52 | 0.0001% | −2.72% | 21.01% | +33.20 | #3743 |
| FY 2023-24 | 41.14 | 0.0011% | +1.03% | 18.63% | 8.23 | 0.0001% | +9.44% | 32.45% | +32.91 | #3796 |
| FY 2024-25 | 46.32 | 0.0013% | +12.59% | 20.32% | 8.75 | 0.0001% | +6.32% | 24.32% | +37.57 | #3718 |

- CAGR (7-year): exports 19.33%/yr, imports 16.22%/yr (consistently Surplus)

## Key trade insights: HSN Code 32131000 export-import analysis

### Consistent export growth: 19.33% CAGR over 7 years

India's exports under HSN Code 32131000 have grown at a compound annual rate of 19.33% over 7 fiscal years, rising from ₹16.04 Crore in FY 2018-19 to ₹46.32 Crore in FY 2024-25.

### HSN Code 32131000 ranked #3718 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 32131000 ranks #3718 out of 12657 HSN codes by total export value. Within Sub-Chapter 3213, it ranks #2 of 2. By trade surplus, it ranks #2360 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 32131000 exports

The strongest single-year export movement for HSN Code 32131000 was recorded in FY 2020-21, when exports surged by 56.13% over the prior year.

### India maintains a trade surplus of ₹37.57 Crore in HSN Code 32131000 goods

In FY 2024-25, India's exports of ₹46.32 Cr exceeded imports of ₹8.75 Cr, resulting in a trade surplus of ₹37.57 Crore — ranking #2360 of 12657 by surplus magnitude.

### Import growth of 16.22% CAGR signals rising demand for Colours in sets

India's imports under HSN Code 32131000 have grown at 16.22% CAGR, reaching ₹8.75 Crore in FY 2024-25.

### HSN Code 32131000 contributes 20.32% of Sub-Chapter 3213 exports — ranked #2

Among the 2 HSN codes under Sub-Chapter 3213, HSN Code 32131000 ranks #2 by export value — accounting for 20.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 24.32% share (rank #2).

## Related HSN Codes in Sub-Chapter 3213

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 32139000: Artists, Students & Signboard Painters Colours](https://busy.in/hsn/hsn-32139000/) | ₹182 Cr |
| #2 | HSN Code 32131000: Colours in sets (this hsn code) | ₹46 Cr |