--- title: "HSN Code for Inks (printing, writing, drawing, other), concentrated/solid: Other. | HSN 32159090 GST Rate" description: "Find HSN and GST Rates for 32159090 related to Inks (printing, writing, drawing, other), concentrated/solid: Other. with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-32159090/" --- # HSN Code 32159090: Inks (printing, writing, drawing, other), concentrated/solid: Other. - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 32159090 ? It includes Inks (printing, writing, drawing, other), concentrated/solid: Other. ### How should mixed supplies be billed when Inks (printing, writing, drawing, other), concentrated/solid: Other. is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Inks (printing, writing, drawing, other), concentrated/solid: Other.; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Inks (printing, writing, drawing, other), concentrated/solid: Other.? 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 Inks (printing, writing, drawing, other), concentrated/solid: Other.? Under HSN 32159090, Inks (printing, writing, drawing, other), concentrated/solid: Other. attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Inks (printing, writing, drawing, other), concentrated/solid: Other.? 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 Inks (printing, writing, drawing, other), concentrated/solid: Other.? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Inks (printing, writing, drawing, other), concentrated/solid: Other.? 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 32159090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,213 Cr (−83.82% YoY) — 0.0330% of India's total exports - Imports: ₹582 Cr (−93.73% YoY) — 0.0096% of India's total imports - Trade balance: ₹631 Cr (Surplus); surplus rank #514 of 12657 HSN codes - Share of Sub-Chapter 3215: 36.35% of its exports; import side 27.58% - Rank within Sub-Chapter 3215: #1 of 15 by export value; import-side #2 ### Key metrics - Export CAGR: 56.95% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #441 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +14,959.83% in FY 2023-24 - Contribution to Sub-Ch. 3215: 36.35% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 32159090 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 | 81.18 | 0.0036% | — | 6.83% | 451.85 | 0.0126% | — | 24.53% | −370.67 | #2260 | | FY 2019-20 | 82.92 | 0.0038% | +2.14% | 6.74% | 228.77 | 0.0068% | −49.37% | 18.98% | −145.85 | #2234 | | FY 2020-21 | 54.17 | 0.0025% | −34.67% | 4.52% | 209.56 | 0.0072% | −8.40% | 20.22% | −155.39 | #2819 | | FY 2021-22 | 49.09 | 0.0016% | −9.38% | 3.03% | 285.22 | 0.0062% | +36.10% | 20.31% | −236.13 | #3385 | | FY 2022-23 | 49.79 | 0.0014% | +1.43% | 2.97% | 417.17 | 0.0073% | +46.26% | 24.73% | −367.38 | #3479 | | FY 2023-24 | 7,498.29 | 0.2072% | +14,959.83% | 82.19% | 9,286.54 | 0.1654% | +2,126.08% | 87.46% | −1,788.25 | #57 | | FY 2024-25 | 1,213.33 | 0.0330% | −83.82% | 36.35% | 581.90 | 0.0096% | −93.73% | 27.58% | +631.43 | #441 | - CAGR (7-year): exports 56.95%/yr, imports 4.31%/yr (consistently Surplus) ## Key trade insights: HSN Code 32159090 export-import analysis ### Consistent export growth: 56.95% CAGR over 7 years India's exports under HSN Code 32159090 have grown at a compound annual rate of 56.95% over 7 fiscal years, rising from ₹81.18 Crore in FY 2018-19 to ₹1,213.33 Crore in FY 2024-25. ### HSN Code 32159090 ranked #441 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 32159090 ranks #441 out of 12657 HSN codes by total export value. Within Sub-Chapter 3215, it ranks #1 of 15. By trade surplus, it ranks #514 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 32159090 exports The strongest single-year export movement for HSN Code 32159090 was recorded in FY 2023-24, when exports surged by 14,959.83% over the prior year. ### India maintains a trade surplus of ₹631.43 Crore in HSN Code 32159090 goods In FY 2024-25, India's exports of ₹1,213.33 Cr exceeded imports of ₹581.90 Cr, resulting in a trade surplus of ₹631.43 Crore — ranking #514 of 12657 by surplus magnitude. ### Import growth of 4.31% CAGR signals stable import dependency for Inks (printing, writing, drawing, other), concentrated/solid: Other. India's imports under HSN Code 32159090 have grown at 4.31% CAGR, reaching ₹581.90 Crore in FY 2024-25. ### HSN Code 32159090 contributes 36.35% of Sub-Chapter 3215 exports — ranked #1 Among the 15 HSN codes under Sub-Chapter 3215, HSN Code 32159090 ranks #1 by export value — accounting for 36.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 27.58% share (rank #2). ## 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. (this hsn code) | ₹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 |