Chapter 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, colours, paints and varnishes; putty, fillers and other mastics; inks

Sr. No. Chapter Heading Description Rate of GST
1.
  1. Wattle extract, quebracho extract, chestnut extract
  2. Enzymatic preparations for pretanning [3202]
5%
2.
  1. Fountain pen ink [3215]
  2. Ball pen ink [3215]
12%
3. All goods not specified elsewhere
  1. 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other
  2. 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning
  3. 3203 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin.
  4. 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 cemically defined
  5. 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes.
  6. 3206 Other colouring matter; preparations as specified in Note 3 to his Chapter, other than those of heading 03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined.
  7. Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry [3207]
  8. 3211 Prepared driers.
  9. 3212 Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for reta
  10. 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or
18%
4.
  1. Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers [3208, 3209]
  2. Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather [3210]
  3. Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings [3213]
  4. Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like [3214]
28%