HSN Code 32100040 -- – Other paints and varnishes (including enamels, lacquers and distempers); prepare (GST Rate 18%)

HSN Code 32100040

Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather - other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather : poly tetra fluoro ethylene (ptfe) or silicon resin based coating materials

HSN32100040

Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather - other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather : poly tetra fluoro ethylene (ptfe) or silicon resin based coating materials

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 3210
Subheading: 321000
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Other paints and varnishes (including enamels, lacquers and distempers); prepare. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 32100040?
HSN Code 32100040 is the official Harmonized System of Nomenclature code for Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for fini, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 32100040?
HSN Code 32100040 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 32100040 belong to?
HSN Code 32100040 falls under Chapter 32 -- Tanning or dyeing extracts of the GST tariff.
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