(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 |
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12% : | 1. | | Fountain pen ink : 3215 | 2. | | Ball pen ink : 3215 |
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18% : | All goods not specified elsewhere1. | | 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. |
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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 |
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