HSN code 32029010 is the 8-digit tariff item for inorganic tanning substances (synthetic organic tanning substances, inorganic tanning substances, tanning preparations), under heading 3202 and sub-heading 320290 (Chapter 32). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 32029010 at a glance
| Tariff item (8 digits) | 32029010 |
|---|---|
| Heading (4 digits) | 3202: Synthetic organic tanning substances, inorganic tanning substances, tanning preparations, whether or not containing natural tanning substances, enzymatic preparations for pre-tanning |
| Sub-heading (6 digits) | 320290: Other |
| Chapter | 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks |
| Description | Inorganic tanning substances (synthetic organic tanning substances, inorganic tanning substances, tanning preparations) |
| GST rate | 5% or 18%, by description |
The rate for 32029010 depends on the exact description of the goods in each entry. 5% under 9/2025-CT(R), Schedule I, S. No. 243 for "Enzymatic preparations for pre-tanning"; 18% under 9/2025-CT(R), Schedule II, S. No. 44 for "Synthetic organic tanning substances; inorganic tanning substances; tanning...".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 32029010 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3202 | Enzymatic preparations for pre-tanning | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 243 |
| 3202 | Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 44 |
Worked example: a ₹1,000 sale under HSN 32029010
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (3202) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (320290) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (32029010), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 320290
- HSN 32029020: Tanning preparations, whether or not containing natural tanning substances (5% or 18%)
- HSN 32029030: Enzymatic preparations for pre-tanning (synthetic organic tanning substances, inorganic tanning... (5% or 18%)
See every rate entry for the heading on the HSN 3202 page, or all Chapter 32 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).