---
title: "3206 HSN Code | HSN Code for Colouring matter for luminophores in India"
description: "Know more about 3206 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3206 covering Colouring matter for luminophores."
canonical: "https://busy.in/hsn/sub-chapter-3206/"
---

# HSN Sub-chapter 3206: Colouring matter for luminophores

Other colouring matter; preparations as specified in note 3 to this chapter, other than those of headings 3203, 3204 or 3205;inorganic products of a kind used as luminophores, whether or not chemically defined

Part of [Chapter 32: Tanning or Dyeing Extracts; Dyes, Pigments and Other Colouring Matter](https://busy.in/hsn/chapter-32/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 32061110 | [Thermite for Welding](https://busy.in/hsn/hsn-32061110/) |
| 32061190 | [Titanium Dioxide Pigments (>80%)](https://busy.in/hsn/hsn-32061190/) |
| 32061900 | [Titanium dioxide pigments: Other](https://busy.in/hsn/hsn-32061900/) |
| 32062000 | [Pigments: Chromium compounds](https://busy.in/hsn/hsn-32062000/) |
| 32063000 | [Pigments: Hexacyanoferrates](https://busy.in/hsn/hsn-32063000/) |
| 32064100 | [Ultramarine and Preparations Based Thereon](https://busy.in/hsn/hsn-32064100/) |
| 32064200 | [Lithopone/Zinc Sulphide Pigments](https://busy.in/hsn/hsn-32064200/) |
| 32064300 | [Essential Oil: Of Bergamot (Citrus)](https://busy.in/hsn/hsn-32064300/) |
| 32064910 | [Red oxide and other coloring matter](https://busy.in/hsn/hsn-32064910/) |
| 32064920 | [Persian Red](https://busy.in/hsn/hsn-32064920/) |
| 32064930 | [Yellow Ochre: Other Coloring Matter](https://busy.in/hsn/hsn-32064930/) |
| 32064940 | [Other colouring matter and other preparations : Other : Bronze powder](https://busy.in/hsn/hsn-32064940/) |
| 32064990 | [Colouring matter](https://busy.in/hsn/hsn-32064990/) |
| 32065000 | [Inorganic products of a kind used as luminophores](https://busy.in/hsn/hsn-32065000/) |

## Frequently asked questions

### What products are classified under HSN 3206

It includes Colouring matter for luminophores

### If I repair and return Colouring matter for luminophores, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### Can reverse charge ever apply to transactions involving Colouring matter for luminophores?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Colouring matter for luminophores are forward charge. Check the current notifications for any special cases before deciding.

### What misclassification mistakes happen with Colouring matter for luminophores?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### Does packaging or branding change how GST applies to Colouring matter for luminophores?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Colouring matter for luminophores is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### How do I bill a kit or combo that includes Colouring matter for luminophores?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### How should I document Colouring matter for luminophores sent for job work?

Use a delivery challan for sending Colouring matter for luminophores to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

## India's trade performance: HSN Sub-Chapter 3206 (FY 2024-25)

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

- Exports: ₹2,389 Cr (+6.96% YoY) — 0.0645% of India's total exports
- Imports: ₹11,181 Cr (+19.70% YoY) — 0.1834% of India's total imports
- Trade balance: −₹8,793 Cr (Deficit); surplus rank #1146 of 1233 sub-chapters
- Share of Chapter 32: 7.93% of its exports; import side 46.03%
- Rank within Chapter 32: #3 of 15 by export value; import-side #1

### Key metrics

- Export CAGR: 9.67% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #238 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +18.98% in FY 2021-22
- Contribution to Ch. 32: 7.93% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3206

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 Ch. 32 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 32 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,372.78 | 0.0598% | — | 5.94% | 5,714.57 | 0.1591% | — | 36.96% | −4,341.79 | #239 |
| FY 2019-20 | 1,366.47 | 0.0619% | −0.46% | 5.60% | 5,832.38 | 0.1739% | +2.06% | 40.17% | −4,465.91 | #236 |
| FY 2020-21 | 1,496.69 | 0.0696% | +9.53% | 6.61% | 6,044.18 | 0.2074% | +3.63% | 43.06% | −4,547.49 | #227 |
| FY 2021-22 | 1,780.82 | 0.0567% | +18.98% | 6.03% | 8,971.96 | 0.1963% | +48.44% | 46.17% | −7,191.14 | #244 |
| FY 2022-23 | 1,935.15 | 0.0534% | +8.67% | 7.29% | 8,900.29 | 0.1548% | −0.80% | 43.44% | −6,965.14 | #251 |
| FY 2023-24 | 2,233.15 | 0.0617% | +15.40% | 6.77% | 9,341.31 | 0.1663% | +4.96% | 31.02% | −7,108.16 | #236 |
| FY 2024-25 | 2,388.64 | 0.0645% | +6.96% | 7.93% | 11,181.24 | 0.1834% | +19.70% | 46.03% | −8,792.60 | #238 |

- CAGR (7-year): exports 9.67%/yr, imports 11.84%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3206 export-import analysis

### Consistent export growth: 9.67% CAGR over 7 years

India's exports under HSN Sub-Chapter 3206 have grown at a compound annual rate of 9.67% over 7 fiscal years, rising from ₹1,372.78 Crore in FY 2018-19 to ₹2,388.64 Crore in FY 2024-25.

### HSN Sub-Chapter 3206 ranked #238 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3206 ranks #238 out of 1233 sub-chapters by total export value. Within Chapter 32, it ranks #3 of 15. By trade surplus, it ranks #1146 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3206 exports

The strongest single-year export movement for HSN Sub-Chapter 3206 was recorded in FY 2021-22, when exports surged by 18.98% over the prior year.

### India records a trade deficit of ₹8,792.60 Crore in HSN Sub-Chapter 3206 goods

In FY 2024-25, India's imports of ₹11,181.24 Cr exceeded exports of ₹2,388.64 Cr, resulting in a trade deficit of ₹8,792.60 Crore — ranking #1146 of 1233 by surplus magnitude.

### Import growth of 11.84% CAGR signals rising demand for Colouring matter for luminophores

India's imports under HSN Sub-Chapter 3206 have grown at 11.84% CAGR, reaching ₹11,181.24 Crore in FY 2024-25.

### HSN Sub-Chapter 3206 contributes 7.93% of Chapter 32 exports — ranked #3

Among the 15 sub-chapters under Chapter 32, HSN Sub-Chapter 3206 ranks #3 by export value — accounting for 7.93% of the chapter's total exports in FY 2024-25. On the import side, it holds 46.03% share (rank #1).

## Related Sub-Chapters in Chapter 32

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 3204: Synthetic organic colouring matter](https://busy.in/hsn/sub-chapter-3204/) | ₹20,454 Cr |
| #2 | [HSN Sub-Chapter 3215: Printing Ink, Writing Or Drawing Ink](https://busy.in/hsn/sub-chapter-3215/) | ₹3,338 Cr |
| #3 | HSN Sub-Chapter 3206: Colouring matter for luminophores (this hsn sub-chapter) | ₹2,389 Cr |
| #4 | [HSN Sub-Chapter 3208: Synthetic polymer paints & varnishes](https://busy.in/hsn/sub-chapter-3208/) | ₹841 Cr |
| #5 | [HSN Sub-Chapter 3205: Colour preparations](https://busy.in/hsn/sub-chapter-3205/) | ₹628 Cr |
| #6 | [HSN Sub-Chapter 3212: Pigments, Metallic Powders, Dyes](https://busy.in/hsn/sub-chapter-3212/) | ₹596 Cr |
| #7 | [HSN Sub-Chapter 3207: Prepared pigments & ceramic colours](https://busy.in/hsn/sub-chapter-3207/) | ₹400 Cr |
| #8 | [HSN Sub-Chapter 3202: Synthetic tanning substances](https://busy.in/hsn/sub-chapter-3202/) | ₹286 Cr |
| #9 | [HSN Sub-Chapter 3214: Putty and caulking compounds](https://busy.in/hsn/sub-chapter-3214/) | ₹277 Cr |
| #10 | [HSN Sub-Chapter 3203: Vegetable or animal dye extracts](https://busy.in/hsn/sub-chapter-3203/) | ₹237 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 3201 | [Tannins & extracts](https://busy.in/hsn/sub-chapter-3201/) |
| 3202 | [Synthetic tanning substances](https://busy.in/hsn/sub-chapter-3202/) |
| 3203 | [Vegetable or animal dye extracts](https://busy.in/hsn/sub-chapter-3203/) |
| 3204 | [Synthetic organic colouring matter](https://busy.in/hsn/sub-chapter-3204/) |
| 3205 | [Colour preparations](https://busy.in/hsn/sub-chapter-3205/) |
| 3207 | [Prepared pigments & ceramic colours](https://busy.in/hsn/sub-chapter-3207/) |
| 3208 | [Synthetic polymer paints & varnishes](https://busy.in/hsn/sub-chapter-3208/) |
| 3209 | [Synthetic paints](https://busy.in/hsn/sub-chapter-3209/) |
| 3210 | [Paints & Varnishes](https://busy.in/hsn/sub-chapter-3210/) |
| 3211 | [Prepared driers](https://busy.in/hsn/sub-chapter-3211/) |
| 3212 | [Pigments, Metallic Powders, Dyes](https://busy.in/hsn/sub-chapter-3212/) |
| 3213 | [Artists’ colors and paints](https://busy.in/hsn/sub-chapter-3213/) |
| 3214 | [Putty and caulking compounds](https://busy.in/hsn/sub-chapter-3214/) |
| 3215 | [Printing Ink, Writing Or Drawing Ink](https://busy.in/hsn/sub-chapter-3215/) |