HSN code 3205 is the Customs Tariff heading for colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes, in Chapter 32 (Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks). The GST rate is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 3205
These are the entries of the current GST rate notifications whose column (2) names heading 3205 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 3205 | Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes | 18% | 9/2025-CT(R), Schedule II, S. No. 47 |
Goods of heading 3205 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
Chapter 32 entries that can also apply
These entries name the whole of Chapter 32 in column (2), so they reach every heading of the chapter, including 3205, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 32 | Wattle extract, quebracho extract, chestnut extract | 5% | 9/2025-CT(R), Schedule I, S. No. 242 |
CGST, SGST and IGST split for HSN 3205
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 3205
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
- At 18%: 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 any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
How to write HSN 3205 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (3205) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 32
Chapter 32 of the Customs Tariff is Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks. This list has 15 of its headings, each with its own page. See all Chapter 32 headings.
- HSN 3201: Ttanning extracts (18%)
- HSN 3202: Synthetic organic tanning (5% or 18%)
- HSN 3203: Colouring matter of vegetable (18%)
- HSN 3204: Synthetic organic colouring matter (18%)
- HSN 3206: Other colouring matter (18%)
- HSN 3207: Prepared pigments (18%)
- HSN 3208: Paints and varnishes, non-aqueous (18%)
- HSN 3209: Paints and varnishes, aqueous (18%)
- HSN 3210: Other paints and varnishes (18%)
- HSN 3211: Prepared driers (18%)
- HSN 3212: Pigments dispersed (18%)
- HSN 3213: Artists', students' (18%)