--- title: "HSN Code for Other | Fountain Pen Ink | HSN 32159010 GST Rate" description: "Find HSN and GST Rates for 32159010 related to Other | Fountain Pen Ink with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-32159010/" --- # HSN Code 32159010: Other | Fountain Pen Ink - [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 3215: Printing Ink, Writing Or Drawing Ink](https://busy.in/hsn/sub-chapter-3215/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Fountain pen ink | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 32159010 ? It includes Other | Fountain Pen Ink ### How should mixed supplies be billed when Other / Fountain Pen Ink is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Fountain Pen Ink; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other / Fountain Pen Ink? 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 much GST applies to Other / Fountain Pen Ink? Under HSN 32159010, Other / Fountain Pen Ink attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Other / Fountain Pen Ink? 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 Other / Fountain Pen Ink? 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. ## India's trade performance: HSN Code 32159010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (−2.51% YoY) — 0.0001% of India's total exports - Imports: ₹5 Cr (−10.16% YoY) — 0.0001% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4964 of 12657 HSN codes - Share of Sub-Chapter 3215: 0.16% of its exports; import side 0.24% - Rank within Sub-Chapter 3215: #11 of 15 by export value; import-side #7 ### Key metrics - Export CAGR: 31.54% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6500 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +208.33% in FY 2021-22 - Contribution to Sub-Ch. 3215: 0.16% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 32159010 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. 3215 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3215 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.05 | 0.0000% | — | 0.09% | 5.55 | 0.0002% | — | 0.30% | −4.50 | #7581 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −5.71% | 0.08% | 4.69 | 0.0001% | −15.50% | 0.39% | −3.70 | #7621 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −51.52% | 0.04% | 1.80 | 0.0001% | −61.62% | 0.17% | −1.32 | #8257 | | FY 2021-22 | 1.48 | 0.0000% | +208.33% | 0.09% | 3.42 | 0.0001% | +90.00% | 0.24% | −1.94 | #7631 | | FY 2022-23 | 4.05 | 0.0001% | +173.65% | 0.24% | 5.95 | 0.0001% | +73.98% | 0.35% | −1.90 | #6669 | | FY 2023-24 | 5.58 | 0.0002% | +37.78% | 0.06% | 5.71 | 0.0001% | −4.03% | 0.05% | −0.13 | #6455 | | FY 2024-25 | 5.44 | 0.0001% | −2.51% | 0.16% | 5.13 | 0.0001% | −10.16% | 0.24% | +0.31 | #6500 | - CAGR (7-year): exports 31.54%/yr, imports -1.30%/yr (consistently Surplus) ## Key trade insights: HSN Code 32159010 export-import analysis ### Consistent export growth: 31.54% CAGR over 7 years India's exports under HSN Code 32159010 have grown at a compound annual rate of 31.54% over 7 fiscal years, rising from ₹1.05 Crore in FY 2018-19 to ₹5.44 Crore in FY 2024-25. ### HSN Code 32159010 ranked #6500 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 32159010 ranks #6500 out of 12657 HSN codes by total export value. Within Sub-Chapter 3215, it ranks #11 of 15. By trade surplus, it ranks #4964 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 32159010 exports The strongest single-year export movement for HSN Code 32159010 was recorded in FY 2021-22, when exports surged by 208.33% over the prior year. ### India maintains a trade surplus of ₹0.31 Crore in HSN Code 32159010 goods In FY 2024-25, India's exports of ₹5.44 Cr exceeded imports of ₹5.13 Cr, resulting in a trade surplus of ₹0.31 Crore — ranking #4964 of 12657 by surplus magnitude. ### Import growth of -1.30% CAGR signals stable import dependency for Other | Fountain Pen Ink India's imports under HSN Code 32159010 have grown at -1.30% CAGR, reaching ₹5.13 Crore in FY 2024-25. ### HSN Code 32159010 contributes 0.16% of Sub-Chapter 3215 exports — ranked #11 Among the 15 HSN codes under Sub-Chapter 3215, HSN Code 32159010 ranks #11 by export value — accounting for 0.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.24% share (rank #7). ## Related HSN Codes in Sub-Chapter 3215 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 32159090: Inks (printing, writing, drawing, other), concentrated/solid: Other.](https://busy.in/hsn/hsn-32159090/) | ₹1,213 Cr | | #2 | [HSN Code 32151990: Printing Ink \| Other](https://busy.in/hsn/hsn-32151990/) | ₹958 Cr | | #3 | [HSN Code 32151910: Lithographic Ink and Jelly](https://busy.in/hsn/hsn-32151910/) | ₹657 Cr | | #4 | [HSN Code 32151110: Printing ink : Black : Lithographic ink and jelly](https://busy.in/hsn/hsn-32151110/) | ₹170 Cr | | #5 | [HSN Code 32151190: Printing Ink \| Other](https://busy.in/hsn/hsn-32151190/) | ₹158 Cr | | #6 | [HSN Code 32159020: Other: Ball pen ink](https://busy.in/hsn/hsn-32159020/) | ₹69 Cr | | #7 | [HSN Code 32151920: Printing Ink \| Other](https://busy.in/hsn/hsn-32151920/) | ₹41 Cr | | #8 | [HSN Code 32151940: Printing Ink\| Screen Printing](https://busy.in/hsn/hsn-32151940/) | ₹26 Cr | | #9 | [HSN Code 32151120: Printing Ink \| Black](https://busy.in/hsn/hsn-32151120/) | ₹25 Cr | | #10 | [HSN Code 32159030: Other \| Indelible Ink](https://busy.in/hsn/hsn-32159030/) | ₹8 Cr | | #11 | HSN Code 32159010: Other \| Fountain Pen Ink (this hsn code) | ₹5 Cr |