---
title: "3210 HSN Code | HSN Code for Paints & Varnishes in India"
description: "Know more about 3210 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3210 covering Paints & Varnishes."
canonical: "https://busy.in/hsn/sub-chapter-3210/"
---

# HSN Sub-chapter 3210: Paints & Varnishes

Other paints and varnishes (including enamels,lacquers and distempers); prepared water pigments of a kind used for finishing leather

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 |
| --- | --- |
| 32100011 | [Timolol Maleate](https://busy.in/hsn/hsn-32100011/) |
| 32100012 | [Dry Distemper (Cement Based)](https://busy.in/hsn/hsn-32100012/) |
| 32100019 | [Distempers – Other](https://busy.in/hsn/hsn-32100019/) |
| 32100020 | [Water Pigments for Leather Finishing](https://busy.in/hsn/hsn-32100020/) |
| 32100030 | [Metallic Powder/Flakes Paints](https://busy.in/hsn/hsn-32100030/) |
| 32100040 | [PTFE/Silicon Resin Coatings](https://busy.in/hsn/hsn-32100040/) |
| 32100090 | [Other Paints/Varnishes](https://busy.in/hsn/hsn-32100090/) |

## Frequently asked questions

### What products are classified under HSN 3210

It includes Paints & Varnishes

### How are warranty replacements of 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.

### Can reverse charge ever apply to transactions involving Paints & Varnishes?

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

### Is the composition scheme suitable if I mainly trade Paints & Varnishes?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### Does packaging or branding change how GST applies to Paints & Varnishes?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Paints & Varnishes 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.

### What should my invoice and records include for 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.

### What are the e‑way bill and e‑invoice points while moving Paints & Varnishes?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

## India's trade performance: HSN Sub-Chapter 3210 (FY 2024-25)

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

- Exports: ₹7 Cr (−22.76% YoY) — 0.0002% of India's total exports
- Imports: ₹146 Cr (+1.79% YoY) — 0.0024% of India's total imports
- Trade balance: −₹139 Cr (Deficit); surplus rank #748 of 1233 sub-chapters
- Share of Chapter 32: 0.02% of its exports; import side 0.60%
- Rank within Chapter 32: #15 of 15 by export value; import-side #10

### Key metrics

- Export CAGR: -27.18% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1066 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +27.34% in FY 2023-24
- Contribution to Ch. 32: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3210

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 | 48.01 | 0.0021% | — | 0.21% | 130.21 | 0.0036% | — | 0.84% | −82.20 | #843 |
| FY 2019-20 | 20.49 | 0.0009% | −57.32% | 0.08% | 107.96 | 0.0032% | −17.09% | 0.74% | −87.47 | #946 |
| FY 2020-21 | 11.17 | 0.0005% | −45.49% | 0.05% | 93.35 | 0.0032% | −13.53% | 0.67% | −82.18 | #983 |
| FY 2021-22 | 10.32 | 0.0003% | −7.61% | 0.04% | 102.84 | 0.0023% | +10.17% | 0.53% | −92.52 | #1020 |
| FY 2022-23 | 7.28 | 0.0002% | −29.46% | 0.03% | 106.79 | 0.0019% | +3.84% | 0.52% | −99.51 | #1054 |
| FY 2023-24 | 9.27 | 0.0003% | +27.34% | 0.03% | 143.78 | 0.0026% | +34.64% | 0.48% | −134.51 | #1046 |
| FY 2024-25 | 7.16 | 0.0002% | −22.76% | 0.02% | 146.36 | 0.0024% | +1.79% | 0.60% | −139.20 | #1066 |

- CAGR (7-year): exports -27.18%/yr, imports 1.97%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3210 export-import analysis

### Export decline: -27.18% CAGR over 7 years

India's exports under HSN Sub-Chapter 3210 have declined at a compound annual rate of -27.18% over 7 fiscal years, falling from ₹48.01 Crore in FY 2018-19 to ₹7.16 Crore in FY 2024-25.

### HSN Sub-Chapter 3210 ranked #1066 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3210 ranks #1066 out of 1233 sub-chapters by total export value. Within Chapter 32, it ranks #15 of 15. By trade surplus, it ranks #748 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 3210 exports

The strongest single-year export movement for HSN Sub-Chapter 3210 was recorded in FY 2023-24, when exports surged by 27.34% over the prior year.

### India records a trade deficit of ₹139.20 Crore in HSN Sub-Chapter 3210 goods

In FY 2024-25, India's imports of ₹146.36 Cr exceeded exports of ₹7.16 Cr, resulting in a trade deficit of ₹139.20 Crore — ranking #748 of 1233 by surplus magnitude.

### Import growth of 1.97% CAGR signals stable import dependency for Paints & Varnishes

India's imports under HSN Sub-Chapter 3210 have grown at 1.97% CAGR, reaching ₹146.36 Crore in FY 2024-25.

### HSN Sub-Chapter 3210 contributes 0.02% of Chapter 32 exports — ranked #15

Among the 15 sub-chapters under Chapter 32, HSN Sub-Chapter 3210 ranks #15 by export value — accounting for 0.02% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.60% share (rank #10).

## 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](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 |
| #15 | HSN Sub-Chapter 3210: Paints & Varnishes (this hsn sub-chapter) | ₹7 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/) |
| 3208 | [Synthetic polymer paints & varnishes](https://busy.in/hsn/sub-chapter-3208/) |
| 3209 | [Synthetic paints](https://busy.in/hsn/sub-chapter-3209/) |
| 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/) |