Tannins refer to glucosidal and other organic compounds, which have acidic reactions and are astringent. They are helpful in the formation of pigments or corks and the protection of plants. Tannins have a huge economic interest based on their ability to unique with specific proteins to form flexible, strong, resistant insoluble leather substances.
Considering this, tanning-containing materials have obtained their huge demands. On the other hand, many companies and industrial owners have started their business of tanning extracts and organic coloring items.
However, like any other business stream, the Indian Government has applied certain GST Rates and HSN Codes on tanning extracts and related organic coloring materials depending on their specific types. Here, you will know the respective GST rates and HSN codes with their detailed explanations-
| HSN Codes | Brief Description | Rates | Effective Date |
| 3201 | Tanning extracts, which belong to vegetable origin, tannins, and other related salts, esters, ethers, and other derivatives | 18% | 1st of July in 2017 |
| 3202 | Enzyme-based preparations to fulfill pre-tanning purposes and synthetic organic substances | 5% | 1st of July in 2017 |
| 3203 | Coloring matter of animal or vegetable origin, including a few dyeing extracts (both chemically and non-chemically defined) | 18% | 1st of July in 2017 |
| 3204 | Both chemically and non-chemically defined synthetic organic coloring matter and synthetic organic products are used as fluorescent brightening agents or in the form of luminophores (highlighted in Note 3 of Chapter 32) | 18% | 1st of July in 2017 |
| 3205 | Color lakes and other preparations as highlighted in Note 3 of Chapter 32 | 18% | 1st of July in 2017 |
| 3206 | Other coloring matters and their preparations as revealed in Note 3 of Chapter 32 excluding the ones categorized under 3203, 3204, and 3205
Both chemically and non-chemically defined inorganic products are used as luminophores |
18% | 1st of July in 2017 |
| 3207 | Prepared pigments, colors, opacifiers, glazes, vitrifiable enamels, slips/engobes, liquid lusters, and other related preparations used mainly in enamel, ceramic, and glass industry | 18% | 1st of July in 2017 |
| 3208 | Varnishes and paints with lacquers and enamels based on chemically modified natural polymers or synthetic polymers dissolved or dispersed in a non-aqueous medium, other solutions according to Note 4 of Chapter 32 | 18% | 1st of July in 2017 |
| 3209 | Lacquers, enamels, varnishes, and paints based on synthetic or chemically modified natural polymers dissolved or dispersed in an aqueous medium | 5% | 1st of July in 2017 |
| 3210 | Distempers, lacquers, enamels, and other varnishes/paints with a specific type of prepared water pigments used mainly for finishing leather | 28% | 1st of July in 2017 |
| 3211 | Prepared Driers | 18% | 1st of July in 2017 |
| 3212 | Pigments, flakes, and metallic powders dispersed in any nonaqueous medium, in paste/liquid form, any pigment or its type used in making paints, like enamels, coloring matter, dyes, and stamping foils put in packages or other forms for retail sale | 18% | 1st of July in 2017 |
| 3213 | Colors of signboard painters, students, and artists who modify amusement colors, tints, and others in tubes, tablets, bottles, jars, pans, and in the same types of packing excluding the poster color | 28% | 1st of July in 2017 |
| 3213 | Poster Color | 18% | 1st of July in 2017 |
| 3214 | Grafting putty, glazier’s putty, caulking compounds, resin cements, and other mastics
Fillings of painters, non-refractory surface preparations for indoor walls, ceilings, and floors |
28% | 1st of July in 2017 |
| 3215 | Drawing or writing ink, printing ink, and other concentrated or non-concentrated and solid inks (excluding inks of ball pen and fountain pen) | 18% | 1st of July in 2017 |
| 3215 | Ball pen ink and fountain pen ink | 12% | 1st of July in 2017 |
Explanations of Specific HSN Codes of Chapter 32
HSN Code 3204
HSN Code 3204 or Heading 3204 consists of couplers and stabilized diazonium salts used mainly to produce azo dyes.
HSN Code 3203 to HSN Code 3206
Headings starting from 3203 to 3206 are applied to all types of preparations based on diverse coloring matters. These codes also include coloring pigments, metal powders, and metal flakes of a specific type used mainly to color any material. Also, the headings are applied to ingredients required to manufacture varieties of coloring preparations.
HSN Code 3208
HSN code 3208 or Heading 3208 consists of diverse solutions for every product highlighting in headings 3901 to 3913 and the form of volatile organic solvents. Moreover, the weight of the solvents or products must be 50% more than the overall weight of diverse solutions. However, the code 3208 does not include collodions.
Other Terminologies to Focus on for Chapter 32
Stamping Foils
Stamping foils highlighted in HSN Code 3212 apply only to a few thin sheets used primarily for printing purposes. These include hatbands and book covers, which consist of-
- Metallic powders and pigments agglomerated with gelatin, glue, and other binders
- Pigment or metal deposited on supporting sheets of different materials
Coloring Matter
The expression of coloring matter in Chapter 32 excludes products used as oil paint extenders regardless of their suitability as coloring distempers.
Read More – GST Rate & HSN Code for elements or of isotopes – Chapter 29
Conclusion
Overall, Chapter 32 and its HSN Codes cover all sorts of tanning and dyeing extract products, and tannins with their derivatives. Also, the Chapter covers pigments, dyes, and several types of coloring matters, putty, varnishes, paints, and several other inks or mastics.
However, if you are in any of these businesses or want to start your new venture under the categories check the exclusions and exceptions of Chapter 32 to stay compliant with the GST Rates and HSN Codes.
Frequently Asked Questions
What is the role of HSN Codes in any Chapter of GST Rates?
HSN Codes make every item GST systematic and eliminate the need to upload detailed product descriptions.
What does HSN 3202 represent in Chapter 32?
The HSN Code 3202 highlights varieties of synthetic organic types of tanning substances.
What HSN Code 3204 is included in Chapter 32 of GST Rates and HSN Codes?
The HSN Code of 3204 includes all types of organic coloring matters and fluorescent brightening agents.
Disclaimer: The rates and HSN codes are given above to the best of our knowledge and information. There may be various variations due to updates by the government. If you need any information regarding HSN code and GST rates then please visit CBIC website.
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