--- title: "HSN Code for Other: Ball pen ink | HSN 32159020 GST Rate" description: "Find HSN and GST Rates for 32159020 related to Other: Ball pen ink with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-32159020/" --- # HSN Code 32159020: Other: Ball 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 : Ball pen ink | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 32159020 ? It includes Other: Ball pen ink ### Can we claim ITC on inputs used to trade Other: Ball 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. ### How should mixed supplies be billed when Other: Ball 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: Ball pen ink; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other: Ball 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. ### Do e‑way bill and e‑invoice apply for Other: Ball 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. ### Any common misclassification issue with Other: Ball pen ink? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 32159020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹69 Cr (−3.27% YoY) — 0.0019% of India's total exports - Imports: ₹49 Cr (−27.70% YoY) — 0.0008% of India's total imports - Trade balance: ₹20 Cr (Surplus); surplus rank #2829 of 12657 HSN codes - Share of Sub-Chapter 3215: 2.07% of its exports; import side 2.34% - Rank within Sub-Chapter 3215: #6 of 15 by export value; import-side #5 ### Key metrics - Export CAGR: 8.25% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3172 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +59.27% in FY 2021-22 - Contribution to Sub-Ch. 3215: 2.07% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 32159020 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 | 42.95 | 0.0019% | — | 3.61% | 58.71 | 0.0016% | — | 3.19% | −15.76 | #3099 | | FY 2019-20 | 48.88 | 0.0022% | +13.81% | 3.97% | 58.75 | 0.0018% | +0.07% | 4.87% | −9.87 | #2898 | | FY 2020-21 | 33.83 | 0.0016% | −30.79% | 2.82% | 35.08 | 0.0012% | −40.29% | 3.39% | −1.25 | #3490 | | FY 2021-22 | 53.88 | 0.0017% | +59.27% | 3.33% | 52.37 | 0.0011% | +49.29% | 3.73% | +1.51 | #3264 | | FY 2022-23 | 70.38 | 0.0019% | +30.62% | 4.19% | 67.17 | 0.0012% | +28.26% | 3.98% | +3.21 | #3031 | | FY 2023-24 | 71.46 | 0.0020% | +1.53% | 0.78% | 68.41 | 0.0012% | +1.85% | 0.64% | +3.05 | #3051 | | FY 2024-25 | 69.12 | 0.0019% | −3.27% | 2.07% | 49.46 | 0.0008% | −27.70% | 2.34% | +19.66 | #3172 | - CAGR (7-year): exports 8.25%/yr, imports -2.82%/yr (consistently Surplus) ## Key trade insights: HSN Code 32159020 export-import analysis ### Consistent export growth: 8.25% CAGR over 7 years India's exports under HSN Code 32159020 have grown at a compound annual rate of 8.25% over 7 fiscal years, rising from ₹42.95 Crore in FY 2018-19 to ₹69.12 Crore in FY 2024-25. ### HSN Code 32159020 ranked #3172 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 32159020 ranks #3172 out of 12657 HSN codes by total export value. Within Sub-Chapter 3215, it ranks #6 of 15. By trade surplus, it ranks #2829 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 32159020 exports The strongest single-year export movement for HSN Code 32159020 was recorded in FY 2021-22, when exports surged by 59.27% over the prior year. ### India maintains a trade surplus of ₹19.66 Crore in HSN Code 32159020 goods In FY 2024-25, India's exports of ₹69.12 Cr exceeded imports of ₹49.46 Cr, resulting in a trade surplus of ₹19.66 Crore — ranking #2829 of 12657 by surplus magnitude. ### Import growth of -2.82% CAGR signals stable import dependency for Other: Ball pen ink India's imports under HSN Code 32159020 have grown at -2.82% CAGR, reaching ₹49.46 Crore in FY 2024-25. ### HSN Code 32159020 contributes 2.07% of Sub-Chapter 3215 exports — ranked #6 Among the 15 HSN codes under Sub-Chapter 3215, HSN Code 32159020 ranks #6 by export value — accounting for 2.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.34% share (rank #5). ## 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 (this hsn code) | ₹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 |