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 |
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