--- title: "HSN Code for Artists, Students & Signboard Painters Colours | HSN 32139000 GST Rate" description: "Find HSN and GST Rates for 32139000 related to Artists, Students & Signboard Painters Colours with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-32139000/" --- # HSN Code 32139000: Artists, Students & Signboard Painters Colours - [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 | | --- | --- | --- | --- | --- | | Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 32139000 ? It includes Artists, Students & Signboard Painters Colours ### Does packaging or labelling change the GST for Artists, Students & Signboard Painters Colours? 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 Artists, Students & Signboard Painters Colours? 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 Artists, Students & Signboard Painters Colours? 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 Artists, Students & Signboard Painters Colours? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Artists, Students & Signboard Painters Colours is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Artists, Students & Signboard Painters Colours; Nil for exempt items if applicable). ## India's trade performance: HSN Code 32139000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹182 Cr (+1.11% YoY) — 0.0049% of India's total exports - Imports: ₹27 Cr (+58.96% YoY) — 0.0004% of India's total imports - Trade balance: ₹154 Cr (Surplus); surplus rank #1317 of 12657 HSN codes - Share of Sub-Chapter 3213: 79.68% of its exports; import side 75.68% - Rank within Sub-Chapter 3213: #1 of 2 by export value; import-side #1 ### Key metrics - Export CAGR: 8.51% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1938 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +20.07% in FY 2020-21 - Contribution to Sub-Ch. 3213: 79.68% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 32139000 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 | 111.27 | 0.0049% | — | 87.40% | 15.95 | 0.0004% | — | 81.79% | +95.32 | #1896 | | FY 2019-20 | 114.49 | 0.0052% | +2.89% | 85.14% | 14.28 | 0.0004% | −10.47% | 84.00% | +100.21 | #1866 | | FY 2020-21 | 137.47 | 0.0064% | +20.07% | 81.51% | 12.60 | 0.0004% | −11.76% | 66.35% | +124.87 | #1744 | | FY 2021-22 | 146.83 | 0.0047% | +6.81% | 79.72% | 14.46 | 0.0003% | +14.76% | 65.16% | +132.37 | #1965 | | FY 2022-23 | 155.97 | 0.0043% | +6.22% | 79.29% | 28.27 | 0.0005% | +95.50% | 78.99% | +127.70 | #2002 | | FY 2023-24 | 179.63 | 0.0050% | +15.17% | 81.37% | 17.13 | 0.0003% | −39.41% | 67.55% | +162.50 | #1888 | | FY 2024-25 | 181.63 | 0.0049% | +1.11% | 79.68% | 27.23 | 0.0004% | +58.96% | 75.68% | +154.40 | #1938 | - CAGR (7-year): exports 8.51%/yr, imports 9.32%/yr (consistently Surplus) ## Key trade insights: HSN Code 32139000 export-import analysis ### Consistent export growth: 8.51% CAGR over 7 years India's exports under HSN Code 32139000 have grown at a compound annual rate of 8.51% over 7 fiscal years, rising from ₹111.27 Crore in FY 2018-19 to ₹181.63 Crore in FY 2024-25. ### HSN Code 32139000 ranked #1938 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 32139000 ranks #1938 out of 12657 HSN codes by total export value. Within Sub-Chapter 3213, it ranks #1 of 2. By trade surplus, it ranks #1317 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 32139000 exports The strongest single-year export movement for HSN Code 32139000 was recorded in FY 2020-21, when exports surged by 20.07% over the prior year. ### India maintains a trade surplus of ₹154.40 Crore in HSN Code 32139000 goods In FY 2024-25, India's exports of ₹181.63 Cr exceeded imports of ₹27.23 Cr, resulting in a trade surplus of ₹154.40 Crore — ranking #1317 of 12657 by surplus magnitude. ### Import growth of 9.32% CAGR signals stable import dependency for Artists, Students & Signboard Painters Colours India's imports under HSN Code 32139000 have grown at 9.32% CAGR, reaching ₹27.23 Crore in FY 2024-25. ### HSN Code 32139000 contributes 79.68% of Sub-Chapter 3213 exports — ranked #1 Among the 2 HSN codes under Sub-Chapter 3213, HSN Code 32139000 ranks #1 by export value — accounting for 79.68% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 75.68% share (rank #1). ## 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 (this hsn code) | ₹182 Cr | | #2 | [HSN Code 32131000: Colours in sets](https://busy.in/hsn/hsn-32131000/) | ₹46 Cr |