---
title: "3208 HSN Code | HSN Code for Synthetic polymer paints & varnishes in India"
description: "Know more about 3208 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3208 covering Synthetic polymer paints & varnishes."
canonical: "https://busy.in/hsn/sub-chapter-3208/"
---

# HSN Sub-chapter 3208: Synthetic polymer paints & varnishes

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers,dispersed or dissolved in a non-aqueous medium; solutions as defined in note 4 to this chapter

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 |
| --- | --- |
| 32081010 | [Polyester Enamels](https://busy.in/hsn/hsn-32081010/) |
| 32081020 | [Polyester Lacquers](https://busy.in/hsn/hsn-32081020/) |
| 32081030 | [Polyester Varnishes](https://busy.in/hsn/hsn-32081030/) |
| 32081090 | [Other Polyester Paints](https://busy.in/hsn/hsn-32081090/) |
| 32082010 | [Acrylic or Vinyl Enamels](https://busy.in/hsn/hsn-32082010/) |
| 32082020 | [Acrylic or Vinyl Lacquers](https://busy.in/hsn/hsn-32082020/) |
| 32082030 | [Acrylic or Vinyl Varnishes](https://busy.in/hsn/hsn-32082030/) |
| 32082090 | [Acrylic/Vinyl Polymer-Based Coatings](https://busy.in/hsn/hsn-32082090/) |
| 32089011 | [Nitrocellulose Lacquers](https://busy.in/hsn/hsn-32089011/) |
| 32089019 | [Cellulose-Based Coatings](https://busy.in/hsn/hsn-32089019/) |
| 32089021 | [Synthetic enamel, ultra white paints](https://busy.in/hsn/hsn-32089021/) |
| 32089022 | [Other : Enamels : Synthetic enamel, other colours](https://busy.in/hsn/hsn-32089022/) |
| 32089029 | [Other \| Enamels](https://busy.in/hsn/hsn-32089029/) |
| 32089030 | [Other \| Lacquers](https://busy.in/hsn/hsn-32089030/) |
| 32089041 | [Other \| Varnishes](https://busy.in/hsn/hsn-32089041/) |
| 32089049 | [Other \| Varnishes](https://busy.in/hsn/hsn-32089049/) |
| 32089050 | [Other \| Slip Agents](https://busy.in/hsn/hsn-32089050/) |
| 32089090 | [Synthetic Polymer Paints & Varnishes](https://busy.in/hsn/hsn-32089090/) |

## Frequently asked questions

### What products are classified under HSN 3208

It includes Synthetic polymer paints & varnishes

### Does MRP, weight or pack size change GST treatment for Synthetic polymer paints & varnishes?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### How are warranty replacements of Synthetic polymer paints & varnishes handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### How do I bill a kit or combo that includes Synthetic polymer paints & varnishes?

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.

### What should my invoice and records include for Synthetic polymer paints & varnishes?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### Any special steps when selling Synthetic polymer paints & varnishes through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

## India's trade performance: HSN Sub-Chapter 3208 (FY 2024-25)

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

- Exports: ₹841 Cr (+7.73% YoY) — 0.0227% of India's total exports
- Imports: ₹2,527 Cr (+9.57% YoY) — 0.0414% of India's total imports
- Trade balance: −₹1,686 Cr (Deficit); surplus rank #1012 of 1233 sub-chapters
- Share of Chapter 32: 2.79% of its exports; import side 10.40%
- Rank within Chapter 32: #4 of 15 by export value; import-side #3

### Key metrics

- Export CAGR: 12.21% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #416 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +25.02% in FY 2021-22
- Contribution to Ch. 32: 2.79% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3208

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 | 421.11 | 0.0183% | — | 1.82% | 1,544.26 | 0.0430% | — | 9.99% | −1,123.15 | #452 |
| FY 2019-20 | 434.13 | 0.0197% | +3.09% | 1.78% | 1,535.12 | 0.0458% | −0.59% | 10.57% | −1,100.99 | #441 |
| FY 2020-21 | 456.26 | 0.0212% | +5.10% | 2.01% | 1,474.53 | 0.0506% | −3.95% | 10.51% | −1,018.27 | #448 |
| FY 2021-22 | 570.41 | 0.0182% | +25.02% | 1.93% | 1,832.98 | 0.0401% | +24.31% | 9.43% | −1,262.57 | #450 |
| FY 2022-23 | 657.65 | 0.0182% | +15.29% | 2.48% | 2,247.23 | 0.0391% | +22.60% | 10.97% | −1,589.58 | #448 |
| FY 2023-24 | 780.27 | 0.0216% | +18.65% | 2.36% | 2,305.88 | 0.0411% | +2.61% | 7.66% | −1,525.61 | #423 |
| FY 2024-25 | 840.56 | 0.0227% | +7.73% | 2.79% | 2,526.61 | 0.0414% | +9.57% | 10.40% | −1,686.05 | #416 |

- CAGR (7-year): exports 12.21%/yr, imports 8.55%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3208 export-import analysis

### Consistent export growth: 12.21% CAGR over 7 years

India's exports under HSN Sub-Chapter 3208 have grown at a compound annual rate of 12.21% over 7 fiscal years, rising from ₹421.11 Crore in FY 2018-19 to ₹840.56 Crore in FY 2024-25.

### HSN Sub-Chapter 3208 ranked #416 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3208 ranks #416 out of 1233 sub-chapters by total export value. Within Chapter 32, it ranks #4 of 15. By trade surplus, it ranks #1012 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3208 exports

The strongest single-year export movement for HSN Sub-Chapter 3208 was recorded in FY 2021-22, when exports surged by 25.02% over the prior year.

### India records a trade deficit of ₹1,686.05 Crore in HSN Sub-Chapter 3208 goods

In FY 2024-25, India's imports of ₹2,526.61 Cr exceeded exports of ₹840.56 Cr, resulting in a trade deficit of ₹1,686.05 Crore — ranking #1012 of 1233 by surplus magnitude.

### Import growth of 8.55% CAGR signals stable import dependency for Synthetic polymer paints & varnishes

India's imports under HSN Sub-Chapter 3208 have grown at 8.55% CAGR, reaching ₹2,526.61 Crore in FY 2024-25.

### HSN Sub-Chapter 3208 contributes 2.79% of Chapter 32 exports — ranked #4

Among the 15 sub-chapters under Chapter 32, HSN Sub-Chapter 3208 ranks #4 by export value — accounting for 2.79% of the chapter's total exports in FY 2024-25. On the import side, it holds 10.40% share (rank #3).

## 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](https://busy.in/hsn/sub-chapter-3206/) | ₹2,389 Cr |
| #4 | HSN Sub-Chapter 3208: Synthetic polymer paints & varnishes (this hsn sub-chapter) | ₹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/) |
| 3206 | [Colouring matter for luminophores](https://busy.in/hsn/sub-chapter-3206/) |
| 3207 | [Prepared pigments & ceramic colours](https://busy.in/hsn/sub-chapter-3207/) |
| 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/) |