--- title: "HSN Code for Other | Drawing Ink | HSN 32159040 GST Rate" description: "Find HSN and GST Rates for 32159040 related to Other | Drawing Ink with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-32159040/" --- # HSN Code 32159040: Other | Drawing 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 : Drawing ink | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 32159040 ? It includes Other | Drawing Ink ### Can we claim ITC on inputs used to trade Other / Drawing 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 / Drawing Ink is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Drawing Ink; Nil for exempt items if applicable). ### How much GST applies to Other / Drawing Ink? Under HSN 32159040, Other / Drawing Ink attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other / Drawing 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 / Drawing 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 32159040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (+1,920.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−2.13% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4767 of 12657 HSN codes - Share of Sub-Chapter 3215: 0.03% of its exports; import side 0.02% - Rank within Sub-Chapter 3215: #13 of 15 by export value; import-side #12 ### Key metrics - Export CAGR: 37.42% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8239 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,920.00% in FY 2024-25 - Contribution to Sub-Ch. 3215: 0.03% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 32159040 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 Crore | 0.0000% | — | 0.01% | < ₹1 Crore | 0.0000% | — | 0.03% | −0.47 | #8982 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −33.33% | 0.01% | < ₹1 Crore | 0.0000% | −12.90% | 0.04% | −0.44 | #9172 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +10.00% | 0.01% | < ₹1 Crore | 0.0000% | −1.85% | 0.05% | −0.42 | #9183 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −72.73% | 0.00% | < ₹1 Crore | 0.0000% | +22.64% | 0.05% | −0.62 | #9964 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +66.67% | 0.00% | < ₹1 Crore | 0.0000% | −29.23% | 0.03% | −0.41 | #9890 | | FY 2023-24 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | < ₹1 Crore | 0.0000% | +2.17% | 0.00% | −0.42 | #10057 | | FY 2024-25 | 1.01 | 0.0000% | +1,920.00% | 0.03% | < ₹1 Crore | 0.0000% | −2.13% | 0.02% | +0.55 | #8239 | - CAGR (7-year): exports 37.42%/yr, imports -4.85%/yr (consistently Surplus) ## Key trade insights: HSN Code 32159040 export-import analysis ### Consistent export growth: 37.42% CAGR over 7 years India's exports under HSN Code 32159040 have grown at a compound annual rate of 37.42% over 7 fiscal years, rising from ₹0.15 Crore in FY 2018-19 to ₹1.01 Crore in FY 2024-25. ### HSN Code 32159040 ranked #8239 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 32159040 ranks #8239 out of 12657 HSN codes by total export value. Within Sub-Chapter 3215, it ranks #13 of 15. By trade surplus, it ranks #4767 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 32159040 exports The strongest single-year export movement for HSN Code 32159040 was recorded in FY 2024-25, when exports surged by 1,920.00% over the prior year. ### India maintains a trade surplus of ₹0.55 Crore in HSN Code 32159040 goods In FY 2024-25, India's exports of ₹1.01 Cr exceeded imports of ₹0.46 Cr, resulting in a trade surplus of ₹0.55 Crore — ranking #4767 of 12657 by surplus magnitude. ### Import growth of -4.85% CAGR signals stable import dependency for Other | Drawing Ink India's imports under HSN Code 32159040 have grown at -4.85% CAGR, reaching ₹0.46 Crore in FY 2024-25. ### HSN Code 32159040 contributes 0.03% of Sub-Chapter 3215 exports — ranked #13 Among the 15 HSN codes under Sub-Chapter 3215, HSN Code 32159040 ranks #13 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #12). ## 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 | | #13 | HSN Code 32159040: Other \| Drawing Ink (this hsn code) | ₹1 Cr |