--- title: "HSN Code for Glaziers Putty, Mastics, Fillers, Non-Refractory Surfacing | HSN 32149090 GST Rate" description: "Find HSN and GST Rates for 32149090 related to Glaziers Putty, Mastics, Fillers, Non-Refractory Surfacing with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-32149090/" --- # HSN Code 32149090: Glaziers Putty, Mastics, Fillers, Non-Refractory Surfacing - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 32149090 ? It includes Glaziers Putty, Mastics, Fillers, Non-Refractory Surfacing ### Can we claim ITC on inputs used to trade Glaziers Putty, Mastics, Fillers, Non-Refractory Surfacing? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Glaziers Putty, Mastics, Fillers, Non-Refractory Surfacing? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Glaziers Putty, Mastics, Fillers, Non-Refractory Surfacing? Under HSN 32149090, Glaziers Putty, Mastics, Fillers, Non-Refractory Surfacing attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Glaziers Putty, Mastics, Fillers, Non-Refractory Surfacing? 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. ### How should mixed supplies be billed when Glaziers Putty, Mastics, Fillers, Non-Refractory Surfacing is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Glaziers Putty, Mastics, Fillers, Non-Refractory Surfacing; Nil for exempt items if applicable). ## India's trade performance: HSN Code 32149090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹71 Cr (+32.90% YoY) — 0.0019% of India's total exports - Imports: ₹356 Cr (+29.75% YoY) — 0.0059% of India's total imports - Trade balance: −₹285 Cr (Deficit); surplus rank #11559 of 12657 HSN codes - Share of Sub-Chapter 3214: 25.60% of its exports; import side 24.15% - Rank within Sub-Chapter 3214: #2 of 4 by export value; import-side #2 ### Key metrics - Export CAGR: 14.34% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3132 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +46.53% in FY 2023-24 - Contribution to Sub-Ch. 3214: 25.60% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 32149090 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 | 31.78 | 0.0014% | — | 19.74% | 185.07 | 0.0052% | — | 23.99% | −153.29 | #3505 | | FY 2019-20 | 42.08 | 0.0019% | +32.41% | 27.49% | 160.66 | 0.0048% | −13.19% | 23.98% | −118.58 | #3139 | | FY 2020-21 | 43.98 | 0.0020% | +4.52% | 26.86% | 143.02 | 0.0049% | −10.98% | 22.61% | −99.04 | #3112 | | FY 2021-22 | 37.78 | 0.0012% | −14.10% | 20.90% | 229.44 | 0.0050% | +60.43% | 23.49% | −191.66 | #3759 | | FY 2022-23 | 36.47 | 0.0010% | −3.47% | 17.07% | 299.42 | 0.0052% | +30.50% | 22.92% | −262.95 | #3904 | | FY 2023-24 | 53.44 | 0.0015% | +46.53% | 22.34% | 274.06 | 0.0049% | −8.47% | 19.88% | −220.62 | #3436 | | FY 2024-25 | 71.02 | 0.0019% | +32.90% | 25.60% | 355.59 | 0.0059% | +29.75% | 24.15% | −284.57 | #3132 | - CAGR (7-year): exports 14.34%/yr, imports 11.50%/yr (consistently Deficit) ## Key trade insights: HSN Code 32149090 export-import analysis ### Consistent export growth: 14.34% CAGR over 7 years India's exports under HSN Code 32149090 have grown at a compound annual rate of 14.34% over 7 fiscal years, rising from ₹31.78 Crore in FY 2018-19 to ₹71.02 Crore in FY 2024-25. ### HSN Code 32149090 ranked #3132 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 32149090 ranks #3132 out of 12657 HSN codes by total export value. Within Sub-Chapter 3214, it ranks #2 of 4. By trade surplus, it ranks #11559 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 32149090 exports The strongest single-year export movement for HSN Code 32149090 was recorded in FY 2023-24, when exports surged by 46.53% over the prior year. ### India records a trade deficit of ₹284.57 Crore in HSN Code 32149090 goods In FY 2024-25, India's imports of ₹355.59 Cr exceeded exports of ₹71.02 Cr, resulting in a trade deficit of ₹284.57 Crore — ranking #11559 of 12657 by surplus magnitude. ### Import growth of 11.50% CAGR signals rising demand for Glaziers Putty, Mastics, Fillers, Non-Refractory Surfacing India's imports under HSN Code 32149090 have grown at 11.50% CAGR, reaching ₹355.59 Crore in FY 2024-25. ### HSN Code 32149090 contributes 25.60% of Sub-Chapter 3214 exports — ranked #2 Among the 4 HSN codes under Sub-Chapter 3214, HSN Code 32149090 ranks #2 by export value — accounting for 25.60% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 24.15% share (rank #2). ## 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 (this hsn code) | ₹71 Cr | | #3 | [HSN Code 32149010: Non-Refractory Surfacing Preparations](https://busy.in/hsn/hsn-32149010/) | ₹13 Cr | | #4 | [HSN Code 32149020: Other \| Resin Cement](https://busy.in/hsn/hsn-32149020/) | ₹10 Cr |