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HSN Code 32159020: Other: Ball pen ink

HSN Code 32159020 represents Other: Ball pen ink under GST classification. This code helps businesses identify Other: Ball pen ink correctly for billing, taxation, and trade. With HSN Code 32159020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other: Ball pen ink.

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Description of Goods for HSN Code 32159020

HSN Code 32159020 relates to the following description.

Description of Goods

Other : Ball pen ink

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

3215 - Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 32159020 not include?

Other: Ball pen ink does not include products with the following descriptions.

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India’s Trade Performance — HSN Code 32159020 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹72 Cr

+4.51% vs FY 2024-25

0.0019% of India’s total exports

India’s Imports

FY 2025-26

₹59 Cr

+18.64% vs FY 2024-25

0.0009% of India’s total imports

Trade Balance

FY 2025-26

₹14 Cr

Trade Surplus

Surplus rank #3180 of 12872 HSN codes

% of Sub-Chapter 3215

FY 2025-26

3.50%

Share of Sub-Chapter 3215’s total exports in FY 2025-26

Import side: 2.49% of Sub-Chapter 3215’s imports

Rank Within Sub-Chapter 3215

FY 2025-26

#5 of 15

Position by export value among HSN codes in Sub-Chapter 3215

Import-side rank: #5 of 15

At a glance

7.71%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#3254

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+59.27%

Peak Growth Year

FY 2021-22 · strongest single-year move

3.50%

Contribution to Sub-Ch. 3215

Share of Sub-Chapter 3215 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 32159020

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #3099

Balance

−15.76

Exports

42.95 ₹ Cr

0.0019% share

— YoY

3.61% of Sub-Ch. 3215

Imports

58.71 ₹ Cr

0.0016% share

— YoY

3.19% of Sub-Ch. 3215

FY 2019-20 Exp. Rank #2898

Balance

−9.87

Exports

48.88 ₹ Cr

0.0022% share

+13.81% YoY

3.97% of Sub-Ch. 3215

Imports

58.75 ₹ Cr

0.0018% share

+0.07% YoY

4.87% of Sub-Ch. 3215

FY 2020-21 Exp. Rank #3490

Balance

−1.25

Exports

33.83 ₹ Cr

0.0016% share

−30.79% YoY

2.82% of Sub-Ch. 3215

Imports

35.08 ₹ Cr

0.0012% share

−40.29% YoY

3.39% of Sub-Ch. 3215

FY 2021-22 Exp. Rank #3264

Balance

+1.51

Exports

53.88 ₹ Cr

0.0017% share

+59.27% YoY

3.33% of Sub-Ch. 3215

Imports

52.37 ₹ Cr

0.0011% share

+49.29% YoY

3.73% of Sub-Ch. 3215

FY 2022-23 Exp. Rank #3031

Balance

+3.21

Exports

70.38 ₹ Cr

0.0019% share

+30.62% YoY

4.19% of Sub-Ch. 3215

Imports

67.17 ₹ Cr

0.0012% share

+28.26% YoY

3.98% of Sub-Ch. 3215

FY 2023-24 Exp. Rank #3051

Balance

+3.05

Exports

71.46 ₹ Cr

0.0020% share

+1.53% YoY

0.78% of Sub-Ch. 3215

Imports

68.41 ₹ Cr

0.0012% share

+1.85% YoY

0.64% of Sub-Ch. 3215

FY 2024-25 Exp. Rank #3172

Balance

+19.66

Exports

69.12 ₹ Cr

0.0019% share

−3.27% YoY

2.07% of Sub-Ch. 3215

Imports

49.46 ₹ Cr

0.0008% share

−27.70% YoY

2.34% of Sub-Ch. 3215

FY 2025-26 Exp. Rank #3254

Balance

+13.56

Exports

72.24 ₹ Cr

0.0019% share

+4.51% YoY

3.50% of Sub-Ch. 3215

Imports

58.68 ₹ Cr

0.0009% share

+18.64% YoY

2.49% of Sub-Ch. 3215

CAGR · 8-Year

Exports

7.71% /yr

Imports

−0.01% /yr

Consistently Surplus
Sub-Chapter 3215 total

reference, FY 2025-26

Export

₹2,066.75 Cr

Import

₹2,355.59 Cr

Trade Balance

−288.84

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 32159020 Export-Import Analysis

Consistent Export Growth: 7.71% CAGR Over 8 Years

India's exports under HSN Code 32159020 have grown at a compound annual rate of 7.71% over 8 fiscal years, rising from ₹42.95 Crore in FY 2018-19 to ₹72.24 Crore in FY 2025-26.

HSN Code 32159020 Ranked #3254 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 32159020 ranks #3254 out of 12872 HSN codes by total export value. Within Sub-Chapter 3215, it ranks #5 of 15. By trade surplus, it ranks #3180 of 12872.

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 ₹13.56 Crore in HSN Code 32159020 Goods

In FY 2025-26, India's exports of ₹72.24 Cr exceeded imports of ₹58.68 Cr, resulting in a trade surplus of ₹13.56 Crore — ranking #3180 of 12872 by surplus magnitude.

Import Growth of −0.01% CAGR Signals Stable Import Dependency for Other: Ball pen ink

India's imports under HSN Code 32159020 have grown at −0.01% CAGR, reaching ₹58.68 Crore in FY 2025-26.

HSN Code 32159020 Contributes 3.50% of Sub-Chapter 3215 Exports — Ranked #5

Among the 15 HSN codes under Sub-Chapter 3215, HSN Code 32159020 ranks #5 by export value — accounting for 3.50% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 2.49% share (rank #5).

Frequently Asked Questions

Clear answers to common queries about HSN Code 32159020 and GST compliance.

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.

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Important Disclaimer

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.