GST Rates Chapter 32 Tanning or Dyeing Extracts; Tannins and Their Derivatives; Dyes, Pigments and other Colouring Matter; Paints and Varnishes; Putty and Other Mastics; Inks

By | June 25, 2017
(Last Updated On: June 25, 2017)

GST Rates Chapter 32

[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]

CHAPTER 32 : TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

 

GST RATES
5% :
1.Wattle extract, quebracho extract, chestnut extract
2.Enzymatic preparations for pretanning : 3202
12% :
1.Fountain pen ink : 3215
2.Ball pen ink : 3215
18% :All goods not specified elsewhere

1.3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.
2.3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances.
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 chemically 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 this Chapter, other than those of heading 32.03, 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 non-aqueous 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 solid.
28% :
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; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like : 3214

 Read Complete Schedule of GST Rates for Goods

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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