HSN code 32041421 is the 8-digit tariff item for congo red (direct dyes and preparations based thereon), under heading 3204 and sub-heading 320414 (Chapter 32). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 32041421 at a glance
| Tariff item (8 digits) | 32041421 |
|---|---|
| Heading (4 digits) | 3204: 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 |
| Sub-heading (6 digits) | 320414: Direct dyes and preparations based thereon |
| 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 | Congo red (direct dyes and preparations based thereon) |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 46 (HSN 3204) covers "Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic..." at 18%. Goods of this code outside that wording fall under the 18% residual entry, so the rate is 18% either way.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3204 | 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 | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 46 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 32041421 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 32041421
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
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 (3204) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (320414) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (32041421), 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 320414
- HSN 32041411: Yellow 12 (chrysophenine g) (direct dyes and preparations based thereon) (18%)
- HSN 32041419: Direct dyes and preparations based thereon: other (18%)
- HSN 32041429: Direct dyes and preparations based thereon: other (18%)
- HSN 32041431: Blue 1 (sky blue ff) (18%)
- HSN 32041439: Direct dyes and preparations based thereon: other (18%)
- HSN 32041440: Direct oranges (azo) (direct dyes and preparations based thereon) (18%)
- HSN 32041450: Direct greens (azo) (direct dyes and preparations based thereon) (18%)
- HSN 32041460: Direct browns (azo) (direct dyes and preparations based thereon) (18%)
- HSN 32041470: Direct blacks (azo) (direct dyes and preparations based thereon) (18%)
- HSN 32041481: Yellows (direct dyes and preparations based thereon) (18%)
- HSN 32041482: Oranges (direct dyes and preparations based thereon) (18%)
- HSN 32041483: Reds (direct dyes and preparations based thereon) (18%)
- HSN 32041484: Violets (direct dyes and preparations based thereon) (18%)
- HSN 32041485: Blues (direct dyes and preparations based thereon) (18%)
- HSN 32041486: Greens (direct dyes and preparations based thereon) (18%)
- HSN 32041487: Browns (direct dyes and preparations based thereon) (18%)
- HSN 32041488: Blacks (direct dyes and preparations based thereon) (18%)
- HSN 32041489: Direct dyes and preparations based thereon: other (18%)
- HSN 32041490: Direct dyes and preparations based thereon: other (18%)
See every rate entry for the heading on the HSN 3204 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).