--- title: "HSN Code for Non-Refractory Surfacing Preparations | HSN 32149010 GST Rate" description: "Find HSN and GST Rates for 32149010 related to Non-Refractory Surfacing Preparations with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-32149010/" --- # HSN Code 32149010: Non-Refractory Surfacing Preparations - [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 3214: Putty and caulking compounds](https://busy.in/hsn/sub-chapter-3214/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Non-refractory surfacing preparations | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 32149010 ? It includes Non-Refractory Surfacing Preparations ### Do e‑way bill and e‑invoice apply for 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. ### How much GST applies to Non-Refractory Surfacing Preparations? Under HSN 32149010, Non-Refractory Surfacing Preparations attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Non-Refractory Surfacing Preparations is sold with other items? 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). ### Does packaging or labelling change the GST for Non-Refractory Surfacing Preparations? 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 Non-Refractory Surfacing Preparations? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 32149010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹13 Cr (+38.94% YoY) — 0.0003% of India's total exports - Imports: ₹29 Cr (+82.64% YoY) — 0.0005% of India's total imports - Trade balance: −₹16 Cr (Deficit); surplus rank #9408 of 12657 HSN codes - Share of Sub-Chapter 3214: 4.55% of its exports; import side 1.94% - Rank within Sub-Chapter 3214: #3 of 4 by export value; import-side #3 ### Key metrics - Export CAGR: 14.72% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5501 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +152.35% in FY 2022-23 - Contribution to Sub-Ch. 3214: 4.55% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 32149010 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. 3214 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3214 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 5.54 | 0.0002% | — | 3.44% | 14.15 | 0.0004% | — | 1.83% | −8.61 | #5746 | | FY 2019-20 | 2.02 | 0.0001% | −63.54% | 1.32% | 10.46 | 0.0003% | −26.08% | 1.56% | −8.44 | #6924 | | FY 2020-21 | 2.31 | 0.0001% | +14.36% | 1.41% | 11.76 | 0.0004% | +12.43% | 1.86% | −9.45 | #6812 | | FY 2021-22 | 3.19 | 0.0001% | +38.10% | 1.77% | 22.39 | 0.0005% | +90.39% | 2.29% | −19.20 | #6845 | | FY 2022-23 | 8.05 | 0.0002% | +152.35% | 3.77% | 17.10 | 0.0003% | −23.63% | 1.31% | −9.05 | #5904 | | FY 2023-24 | 9.09 | 0.0003% | +12.92% | 3.80% | 15.67 | 0.0003% | −8.36% | 1.14% | −6.58 | #5850 | | FY 2024-25 | 12.63 | 0.0003% | +38.94% | 4.55% | 28.62 | 0.0005% | +82.64% | 1.94% | −15.99 | #5501 | - CAGR (7-year): exports 14.72%/yr, imports 12.46%/yr (consistently Deficit) ## Key trade insights: HSN Code 32149010 export-import analysis ### Consistent export growth: 14.72% CAGR over 7 years India's exports under HSN Code 32149010 have grown at a compound annual rate of 14.72% over 7 fiscal years, rising from ₹5.54 Crore in FY 2018-19 to ₹12.63 Crore in FY 2024-25. ### HSN Code 32149010 ranked #5501 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 32149010 ranks #5501 out of 12657 HSN codes by total export value. Within Sub-Chapter 3214, it ranks #3 of 4. By trade surplus, it ranks #9408 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 32149010 exports The strongest single-year export movement for HSN Code 32149010 was recorded in FY 2022-23, when exports surged by 152.35% over the prior year. ### India records a trade deficit of ₹15.99 Crore in HSN Code 32149010 goods In FY 2024-25, India's imports of ₹28.62 Cr exceeded exports of ₹12.63 Cr, resulting in a trade deficit of ₹15.99 Crore — ranking #9408 of 12657 by surplus magnitude. ### Import growth of 12.46% CAGR signals rising demand for Non-Refractory Surfacing Preparations India's imports under HSN Code 32149010 have grown at 12.46% CAGR, reaching ₹28.62 Crore in FY 2024-25. ### HSN Code 32149010 contributes 4.55% of Sub-Chapter 3214 exports — ranked #3 Among the 4 HSN codes under Sub-Chapter 3214, HSN Code 32149010 ranks #3 by export value — accounting for 4.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.94% share (rank #3). ## Related HSN Codes in Sub-Chapter 3214 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 32141000: Glaziers’ putty and caulking compounds](https://busy.in/hsn/hsn-32141000/) | ₹184 Cr | | #2 | [HSN Code 32149090: Glaziers Putty, Mastics, Fillers, Non-Refractory Surfacing](https://busy.in/hsn/hsn-32149090/) | ₹71 Cr | | #3 | HSN Code 32149010: Non-Refractory Surfacing Preparations (this hsn code) | ₹13 Cr | | #4 | [HSN Code 32149020: Other \| Resin Cement](https://busy.in/hsn/hsn-32149020/) | ₹10 Cr |