What products are classified under HSN 32149010 ?
It includes Non-Refractory Surfacing Preparations
HSN Code 32149010 represents Non-Refractory Surfacing Preparations under GST classification. This code helps businesses identify Non-Refractory Surfacing Preparations correctly for billing, taxation, and trade. With HSN Code 32149010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Non-Refractory Surfacing Preparations.
HSN Code 32149010 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter;paints and varnishes; putty and other mastics; inks | 3214 | Glaziers’ putty, grafting putty, resin cements,caulking compounds and other mastics;painters’ fillings; non-refractory surfacing prepartions for facades, indoor walls, floors,ceilings or the like | Other : Non-refractory surfacing preparations | 9% | 9% | 18% | 0% |
Description of goods
Other : Non-refractory surfacing preparations
Chapter
32 – Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter;paints and varnishes; putty and other mastics; inks
Sub Chapter
3214 – Glaziers’ putty, grafting putty, resin cements,caulking compounds and other mastics;painters’ fillings; non-refractory surfacing prepartions for facades, indoor walls, floors,ceilings or the like
Non-Refractory Surfacing Preparations does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Glaziers’ putty, grafting putty, resin cements,caulking compounds and other mastics;painters’ fillings | |
| Other : Resin cement | |
| Other : Other |
Glaziers’ putty, grafting putty, resin cements,caulking compounds and other mastics;painters’ fillings
Other : Resin cement
Other : Other
| Order Number | Description |
|---|---|
| Asian Paints Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Sika India Private Limited (AAAR (Appellate Authority For Advance Ruling), West Bengal) |
Asian Paints Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Sika India Private Limited (AAAR (Appellate Authority For Advance Ruling), West Bengal)
It includes Non-Refractory Surfacing Preparations
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.
Under HSN 32149010, Non-Refractory Surfacing Preparations attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-Refractory Surfacing Preparations; Nil for exempt items if applicable).
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.