Table of Contents
- Updated on : September 20, 2025
HSN Chapter 32: Dyes, Paints, Inks & Colouring Matter GST India
HSN Code & GST Rate for Colouring, Dyeing & Tanning Products - Chapter 32
HSN Chapter 32 maintains a predominantly standard GST structure post-September 2025 reforms, with most dyes, paints, and colouring matter attracting the 18% GST rate reflecting their industrial and commercial applications. However, specific tanning extracts receive favorable 5% GST rates supporting leather industry, while inks benefit from the moderate 9% GST rate, demonstrating targeted support for essential printing and writing materials within India's comprehensive manufacturing framework.
Key Classification Factors for Dyes, Paints, Inks & Colouring Matter GST Rates
- Standard Industrial Rate: Most dyes, paints, and colouring matter at 18% GST
- Leather Industry Support: Natural tanning extracts at favorable 5% rate
- Essential Stationery Benefits: Inks at moderate 9% GST supporting education and office sectors
- Industrial Application Focus: Consistent taxation across chemical manufacturing categories
Complete HSN Code Table: Dyes, Paints, Inks & Colouring Matter (Chapter 32)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| 5% | Wattle extract, quebracho extract, chestnut extract | 32 | 32019010, 32019020, 32019030, 32019090 |
| 5% | Enzymatic preparations for pre-tanning | 3202 | 32021000, 32029010, 32029020, 32029030, 32029090 |
| 18% | Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than wattle extract, quebracho extract, chestnut extract) | 3201 | 32011000, 32012000, 32019010, 32019020, 32019030, 32019090 |
| 18% | Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than enzymatic preparations for pre-tanning) | 3202 | 32021000, 32029010, 32029020, 32029030, 32029090 |
| 18% | Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin | 3203 | 32030010, 32030020, 32030030, 32030040, 32030090 |
| 18% | Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined | 3204 | 32041111, 32041119, 32041121, 32041129, 32041131, 32041132 |
| 18% | Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes | 3205 | 32050000 |
| 18% | Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined | 3206 | 32061110, 32061190, 32061900, 32062000, 32064100, 32064200 |
| 18% | Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes | 3207 | 32071010, 32071020, 32071030, 32071040, 32071090, 32072010 |
| 18% | 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 | 3208 | 32081010, 32081020, 32081030, 32081090, 32082010, 32082020 |
| 18% | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium | 3209 | 32091010, 32091090, 32099010, 32099020, 32099090 |
| 18% | Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather | 3210 | 32100011, 32100012, 32100019, 32100020, 32100030, 32100040 |
| 18% | Prepared driers | 3211 | 32110000 |
| 18% | Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale | 3212 | 32121000, 32129010, 32129020, 32129030, 32129090 |
| 18% | Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings | 3213 | 32131000, 32139000 |
| 18% | Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like | 3214 | 32141000, 32149010, 32149020, 32149090 |
| 9% | All goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink | 3215 | 32151110, 32151120, 32151130, 32151140, 32151190, 32151910 |
🎨 Strategic GST Structure for Chemical & Manufacturing Industries - September 2025:
- Industrial Chemical Standard: Most dyes, paints, and colouring matter at standard 18% GST supporting chemical manufacturing
- Leather Industry Support: Natural tanning extracts (wattle, quebracho, chestnut) at 5% GST benefiting traditional leather industry
- Essential Stationery Relief: All inks at moderate 9% GST supporting education, offices, and printing industry
- Paint Industry Consistency: All types of paints and varnishes at uniform 18% GST providing sector stability
- Textile Industry Integration: Synthetic and natural dyes at consistent rates supporting garment manufacturing
- Art & Creativity Support: Artists' colours at standard rates ensuring consistent taxation across creative materials
- Construction Industry Input: Paints and protective coatings at standard rates for building sector
- Manufacturing Cost Optimization: Consistent rates across chemical inputs reduce compliance complexity
- Export Competitiveness: Standardized rates support chemical industry exports globally
📋 GST Council Updates - September 2025
The 56th GST Council meeting implemented the "Next-Gen GST reforms" eliminating the 12% GST slab and transitioning to a simplified two-tier structure. Key decisions affecting Chapter 32 include the strategic reclassification of ink products and continued support for traditional industries.
Key decisions for Chapter 32 include:
- Ink Industry Relief: All inks moved from 12% to 9% GST under the new simplified structure, benefiting educational institutions, printing industry, and office sectors
- Traditional Leather Industry Support: Natural tanning extracts maintained at 5% GST supporting traditional leather craftsmanship and exports
- Chemical Manufacturing Stability: Standard 18% GST maintained for dyes, paints, and colouring matter ensuring sector predictability
- Simplified Compliance: Elimination of 12% slab reduces classification complexity for ink manufacturers and traders
- Industrial Input Consistency: Uniform taxation across paint categories supporting construction and manufacturing sectors
- Environmental Consideration: Enzymatic pre-tanning preparations at 5% GST encouraging eco-friendly leather processing
The reforms demonstrate the GST Council's commitment to simplifying tax structure while supporting essential industries. The ink industry particularly benefits from reduced rates, supporting literacy, education, and small-scale printing businesses across India.
🎨 Expert GST for Chemical Manufacturing & Printing Industries
Professional tax consultancy for dyes, paints, inks manufacturing and chemical processing industries under new GST structure
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.