---
title: "HSN Code for Painted, Varnished, Plastics Coated | HSN 72107000 GST Rate"
description: "Find HSN and GST Rates for 72107000 related to Painted, Varnished, Plastics Coated with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-72107000/"
---

# HSN Code 72107000: Painted, Varnished, Plastics Coated

- [Section 15: Guide to HSN Section 15](https://busy.in/hsn/section-15/)
- [Chapter 72: Iron & Steel](https://busy.in/hsn/chapter-72/)
- [Sub-chapter 7210: Flat Steel (>600 mm)](https://busy.in/hsn/sub-chapter-7210/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Painted, varnished or coated with plastics | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 72107000 ?

It includes Hot-Rolled Steel (Width >150mm, Thickness >=4mm)

### Do e‑way bill and e‑invoice apply for Painted, Varnished, Plastics Coated?

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.

### How should mixed supplies be billed when Painted, Varnished, Plastics Coated is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Painted, Varnished, Plastics Coated; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Painted, Varnished, Plastics Coated?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Painted, Varnished, Plastics Coated?

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.

### Any common misclassification issue with Painted, Varnished, Plastics Coated?

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 72107000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹2,737 Cr (−26.46% YoY) — 0.0744% of India's total exports
- Imports: ₹3,940 Cr (+1.67% YoY) — 0.0648% of India's total imports
- Trade balance: −₹1,203 Cr (Deficit); surplus rank #12271 of 12657 HSN codes
- Share of Sub-Chapter 7210: 31.35% of its exports; import side 36.64%
- Rank within Sub-Chapter 7210: #2 of 19 by export value; import-side #1

### Key metrics

- Export CAGR: 29.79% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #190 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +417.62% in FY 2021-22
- Contribution to Sub-Ch. 7210: 31.35% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 72107000

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. 7210 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7210 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 572.75 | 0.0251% | — | 8.02% | 1,456.47 | 0.0406% | — | 17.73% | −883.72 | #569 |
| FY 2019-20 | 781.09 | 0.0355% | +36.38% | 14.31% | 1,567.69 | 0.0468% | +7.64% | 24.55% | −786.60 | #436 |
| FY 2020-21 | 874.04 | 0.0406% | +11.90% | 12.79% | 2,124.24 | 0.0729% | +35.50% | 34.00% | −1,250.20 | #408 |
| FY 2021-22 | 4,524.22 | 0.1442% | +417.62% | 23.56% | 2,180.02 | 0.0477% | +2.63% | 32.44% | +2,344.20 | #95 |
| FY 2022-23 | 1,575.25 | 0.0435% | −65.18% | 22.82% | 2,640.53 | 0.0459% | +21.12% | 31.91% | −1,065.28 | #321 |
| FY 2023-24 | 3,722.09 | 0.1029% | +136.29% | 30.42% | 3,875.28 | 0.0690% | +46.76% | 36.47% | −153.19 | #131 |
| FY 2024-25 | 2,737.29 | 0.0744% | −26.46% | 31.35% | 3,940.01 | 0.0648% | +1.67% | 36.64% | −1,202.72 | #190 |

- CAGR (7-year): exports 29.79%/yr, imports 18.04%/yr (consistently Deficit)

## Key trade insights: HSN Code 72107000 export-import analysis

### Consistent export growth: 29.79% CAGR over 7 years

India's exports under HSN Code 72107000 have grown at a compound annual rate of 29.79% over 7 fiscal years, rising from ₹572.75 Crore in FY 2018-19 to ₹2,737.29 Crore in FY 2024-25.

### HSN Code 72107000 ranked #190 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 72107000 ranks #190 out of 12657 HSN codes by total export value. Within Sub-Chapter 7210, it ranks #2 of 19. By trade surplus, it ranks #12271 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 72107000 exports

The strongest single-year export movement for HSN Code 72107000 was recorded in FY 2021-22, when exports surged by 417.62% over the prior year.

### India records a trade deficit of ₹1,202.72 Crore in HSN Code 72107000 goods

In FY 2024-25, India's imports of ₹3,940.01 Cr exceeded exports of ₹2,737.29 Cr, resulting in a trade deficit of ₹1,202.72 Crore — ranking #12271 of 12657 by surplus magnitude.

### Import growth of 18.04% CAGR signals rising demand for Painted, Varnished, Plastics Coated

India's imports under HSN Code 72107000 have grown at 18.04% CAGR, reaching ₹3,940.01 Crore in FY 2024-25.

### HSN Code 72107000 contributes 31.35% of Sub-Chapter 7210 exports — ranked #2

Among the 19 HSN codes under Sub-Chapter 7210, HSN Code 72107000 ranks #2 by export value — accounting for 31.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 36.64% share (rank #1).

## Related HSN Codes in Sub-Chapter 7210

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 72104990: Zinc coated steel](https://busy.in/hsn/hsn-72104990/) | ₹2,798 Cr |
| #2 | HSN Code 72107000: Painted, Varnished, Plastics Coated (this hsn code) | ₹2,737 Cr |
| #3 | [HSN Code 72101290: Plated or coated with tin: Of a thickness of less than 0.5 mm: Other](https://busy.in/hsn/hsn-72101290/) | ₹1,831 Cr |
| #4 | [HSN Code 72106100: Aluminium & Aluminium-Zinc Alloy Plated or Coated Steel](https://busy.in/hsn/hsn-72106100/) | ₹654 Cr |
| #5 | [HSN Code 72109090: Other : Other](https://busy.in/hsn/hsn-72109090/) | ₹527 Cr |
| #6 | [HSN Code 72104100: Otherwise plated or coated with zinc: Corrugated](https://busy.in/hsn/hsn-72104100/) | ₹69 Cr |
| #7 | [HSN Code 72105000: Chromium and Chromium Oxide Plated or Coated Products](https://busy.in/hsn/hsn-72105000/) | ₹46 Cr |
| #8 | [HSN Code 72109010: Other \| Lacquered](https://busy.in/hsn/hsn-72109010/) | ₹31 Cr |
| #9 | [HSN Code 72104910: Otherwise plated with zinc: Galvannealed](https://busy.in/hsn/hsn-72104910/) | ₹28 Cr |
| #10 | [HSN Code 72106900: Plated or coated with aluminium : Other](https://busy.in/hsn/hsn-72106900/) | ₹4 Cr |