HSN code 32100040 is the 8-digit tariff item for other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather, poly tetra fluoro ethylene (PTFE) or silicon resin based coating materials, under heading 3210 and sub-heading 321000 (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 32100040 at a glance
| Tariff item (8 digits) | 32100040 |
|---|---|
| Heading (4 digits) | 3210: Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather |
| Sub-heading (6 digits) | 321000: Other paints and varnishes (including enamels, lacquers and distempers), prepared water pigments of a kind used for finishing leather |
| 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 | Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather, poly tetra fluoro ethylene (PTFE) or silicon resin based coating materials |
| 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. 52 (HSN 3210) covers "Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather" 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 |
|---|---|---|---|---|
| 3210 | Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 52 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 32100040 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 32100040
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 (3210) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (321000) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (32100040), 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 321000
- HSN 32100011: Dry distemper, including cement based water paints (18%)
- HSN 32100012: Oil bound distemper (other paints and varnishes) (18%)
- HSN 32100020: Prepared water pigments of a kind used for finishing leather (18%)
- HSN 32100030: Metallic powder or flakes prepared as paints (18%)
See every rate entry for the heading on the HSN 3210 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).