HSN code 32089011 is the 8-digit tariff item for nitrocellulose lacquers (paints and varnishes based on synthetic polymers or chemically modified natural polymers, dispersed), under heading 3208 and sub-heading 320890 (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 32089011 at a glance
| Tariff item (8 digits) | 32089011 |
|---|---|
| Heading (4 digits) | 3208: Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium, solutions as defined in Note 4 to this Chapter |
| Sub-heading (6 digits) | 320890: 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 | Nitrocellulose lacquers (paints and varnishes based on synthetic polymers or chemically modified natural polymers, dispersed) |
| 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. 50 (HSN 3208) covers "Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a..." at 18%.
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 |
|---|---|---|---|---|
| 3208 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 50 |
Worked example: a ₹1,000 sale under HSN 32089011
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 (3208) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (320890) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (32089011), 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 320890
- HSN 32089021: Synthetic enamel, ultra white paints (18%)
- HSN 32089022: Synthetic enamel, other colours (paints and varnishes based on synthetic polymers or chemically modified... (18%)
- HSN 32089030: Lacquers (paints and varnishes based on synthetic polymers or chemically modified natural polymers, dispersed) (18%)
- HSN 32089041: Insulating varnish (paints and varnishes based on synthetic polymers or chemically modified natural... (18%)
- HSN 32089050: Slip agents (paints and varnishes based on synthetic polymers or chemically modified natural polymers... (18%)
See every rate entry for the heading on the HSN 3208 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).