HSN code 32041978 is the 8-digit tariff item for blacks (other, including mixtures of colouring matter of two or more of the sub-headings 3204 11 to 3204 19), under heading 3204 and sub-heading 320419 (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 32041978 at a glance
| Tariff item (8 digits) | 32041978 |
|---|---|
| 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) | 320419: Other, including mixtures of colouring matter of two or more of the sub-headings 3204 11 to 3204 19 |
| 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 | Blacks (other, including mixtures of colouring matter of two or more of the sub-headings 3204 11 to 3204 19) |
| 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 32041978 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 32041978
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 (320419) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (32041978), 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 320419
- HSN 32041911: Azoic coupling component 2 (naphthol as) (18%)
- HSN 32041912: Azoic coupling component 4 (naphthol as-bo) (18%)
- HSN 32041913: Azoic coupling component 5 (naphthol asg) (18%)
- HSN 32041914: Azoic coupling component 7 (naphthol assw) (18%)
- HSN 32041915: Azoic coupling component 8 (naphthol astr) (18%)
- HSN 32041916: Azoic coupling component 13 (naphthol assg) (18%)
- HSN 32041921: Azoic coupling component 14 (naphthol asph) (18%)
- HSN 32041922: Azoic coupling component 15 (naphthol aslb) (18%)
- HSN 32041923: Azoic coupling component 17 (naphthol asbs) (18%)
- HSN 32041924: Azoic coupling component 18 (naphthol asd) (18%)
- HSN 32041925: Azoic coupling component 20 (naphthol asol) (18%)
- HSN 32041929: Other, including mixtures of colouring matter of two or more of the sub-headings 3204 11 to 3204 19: other (18%)
- HSN 32041931: Azoic diazo component 1 (fast bordeaux gp base) (18%)
- HSN 32041932: Azoic diazo component 2 (fast orange g/gc base) (18%)
- HSN 32041933: Azoic diazo component 3 (fast scarlet ggiggs base) (18%)
- HSN 32041934: Azoic diazo component 4 (fast garment gbc base) (18%)
- HSN 32041935: Azoic diazo component 5 (fast red b base) (18%)
- HSN 32041936: Azoic diazo component 6 (fast orange gr base) (18%)
- HSN 32041937: Azoic diazo component 10 (fast red r base) (18%)
- HSN 32041938: Azoic diazo component 11 (fast red tr base) (18%)
- HSN 32041941: Azoic diazo component 12 (fast scarlet g base) (18%)
- HSN 32041942: Azoic diazo component 13 (fast scarlet r base) (18%)
- HSN 32041943: Azoic diazo component 20 (fast blue bb base) (18%)
- HSN 32041944: Azoic diazo component 24 (fast blue rr base) (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).