Colour HSN Code

The Spectrum of HSN Codes for “Colour”

The term “colour” itself is abstract, but in the context of goods and services, it refers to a diverse range of products, from pigments and dyes to electronic displays and even fabrics woven with different coloured yarns. For businesses in India, accurately categorizing these items under the Harmonized System of Nomenclature (HSN) is crucial for correct Goods and Services Tax (GST) application. The HSN code for “colour” depends entirely on the specific product or its application.

HSN Codes for Colouring Matter, Pigments, and Prepared Colours

When we refer to “colour” as a substance used to impart hue, we are primarily looking at Chapter 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks. This chapter is the core for most colour-related chemical products.

Generally, these items attract an 18% GST rate. Here are some key classifications:

• Synthetic Organic Colouring Matter: This is a broad category for various synthetic dyes and pigments. The data lists several specific HSN codes within this, such as 32041552, 32041246, 32041563, 32041482, 32041943, 32041966, 32041557, 32041121. These cover a wide range of synthetic organic dyes and preparations based on them, including fluorescent brightening agents. All are at 18% GST.
• Other Colouring Matter; Preparations Based On Titanium Dioxide: HSN 3206. This includes pigments and preparations based on titanium dioxide (a common white pigment), which are generally at 18% GST.
• Other Colouring Matter And Other Preparations (e.g., those not based on 3203, 3204, or 3205, and inorganic products used as luminophores): HSN 32064100, also at 18% GST.
• Prepared Pigments, Prepared Opacifiers And Prepared Colours… Used In The Ceramic Enamelling Or Glass Industry; Glass Frit: HSN 32071090, at 18% GST. This covers specialized colour preparations for industrial applications in ceramics, enamelling, and glass.

HSN Codes for “Colour” in Electronic Components

“Colour” can also refer to components within electronic devices, particularly in the context of displays or signal processing. These fall under Chapter 85: Electrical machinery and equipment and parts thereof.

• Colour (as an electrical machine/apparatus component): HSN 854011. This likely refers to specific components related to colour generation or processing within electrical machines, attracting an 18% GST rate.
• Colour Correctors (Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere): HSN 85438960, also at an 18% GST rate. These are specific devices for adjusting or correcting colour signals.

HSN Codes for “Colour” in Textiles and Materials

“Colour” also plays a role in describing materials where different coloured components are used in their construction:

• Cotton (Chapter 52):
  • Woven Fabrics Of Cotton… Of Yarns Of Different Colours: Plain Weave (Saree, Seersucker): HSN 52094120 (Saree) and 52094150 (Seersucker), both with a 5% GST rate. This categorizes fabrics where the colour comes from the pre-dyed yarns used in weaving.
• Man-made Filaments (Chapter 54):
  • Woven Fabrics Of Synthetic Filament Yarn… Of Yarns Of Different Colours: HSN 54079300, also with a 5% GST rate. Similar to cotton, this covers synthetic fabrics woven from different coloured yarns.
• Paper and Paperboard (Chapter 48):
  • Paper And Paperboard, Coated… Whether Or Not Surface – Coloured, Surface-Decorated Or Printed: HSN 48103920, with a 12% GST rate. This includes paper products that have been coloured on their surface.

HSN Codes for “Colouring Matter” in Food Products

Some food products are described with the presence or absence of colouring matter, impacting their classification:

• Sugars and Sugar Confectionery (Chapter 17):
  • Raw Sugar Not Containing Added Flavouring Or Colouring Matter – Khandsari Sugar: HSN 17011320, with a 5% GST rate. This specifically excludes sugar that has added colouring.
  • Sugar Syrups Not Containing Added Flavouring Or Colouring Matter: HSN 17026090 (for other fructose and fructose syrups), with an 18% GST rate.