Most masterbatch supplied in India is classified under HSN 3206 49 90 and attracts 18% GST. That single code covers the large majority of colour, black and white masterbatch shipments.
But “most” is doing real work in that sentence. Filler masterbatch is frequently classified elsewhere, additive masterbatch depends on what the additive is, and getting it wrong on an export invoice causes customs queries, refund delays and, in an audit, interest and penalty.
Here is the full picture.
The short answer
| Product | HSN code | GST |
| Colour masterbatch (general) | 3206 49 90 | 18% |
| Black masterbatch | 3206 49 90 | 18% |
| White masterbatch (TiO₂ based, ≥80% TiO₂ dry) | 3206 11 | 18% |
| White masterbatch (TiO₂ based, other) | 3206 19 | 18% |
| Masterbatch based on synthetic organic pigment | 3204 17 / 3204 19 | 18% |
| Filler masterbatch (PE + CaCO₃) | commonly 3824 99 90 | 18% |
| Additive masterbatch | depends on the additive – often 3824 | 18% |
Verify any code you intend to use on the CBIC tariff before you file. Codes and rates are amended, and the responsibility sits with the filer, not the guide.
Why masterbatch sits in Chapter 32 and not Chapter 39
This is the part that catches people out, and it is worth understanding rather than memorising.
Chapter 39 is plastics and articles thereof. Chapter 32 is dyes, pigments and other colouring matter.
A masterbatch granule is visibly plastic. It looks like resin, it is packed like resin, it is dosed with resin. So the instinct is Chapter 39.
But classification follows function, not appearance. A colour masterbatch is not sold as a polymer – it is sold as a preparation based on colouring matter, of a kind used for colouring any material. That is the language of Chapter 32. The polymer is the carrier for the pigment, not the product.
Hence 3206: “Other colouring matter; preparations as specified in Note 3 to this chapter, other than those of headings 3203, 3204 or 3205.”
Note 3 to Chapter 32 is the operative bit. It brings preparations based on colouring matter into the chapter, which is exactly what a masterbatch is.
Breaking down 3206 49 90
Indian HSN codes are read in pairs, narrowing as you go:
- 32 – Tanning or dyeing extracts; dyes, pigments, paints, varnishes, putty, inks
- 3206 – Other colouring matter; preparations based on inorganic or mineral colouring matter
- 3206 49 – Other (that is, not the titanium, chromium or cadmium sub-headings above it)
- 3206 49 90 – Other
It is a residual code – the “everything else” bucket within inorganic colouring preparations. That is precisely why it carries most masterbatch traffic: a typical colour masterbatch is a blend of several pigments in a carrier and does not fall neatly into a single-pigment sub-heading.
Where each masterbatch type actually goes
Black masterbatch. Carbon black in a polymer carrier. 3206 49 90. Carbon black on its own as a pigment is classified separately – do not carry the raw material code across to the masterbatch.
White masterbatch. This one has its own sub-headings because titanium dioxide is called out explicitly. If the preparation is based on TiO₂ and contains 80% or more TiO₂ by weight calculated on the dry matter, it falls under 3206 11. Below that threshold, 3206 19.
Most commercial white masterbatch runs at 50-75% TiO₂, which puts it in 3206 19 rather than 3206 11. Worth checking against your own loading rather than assuming.
Colour masterbatch. 3206 49 90 in the general case. Where the masterbatch is based on a synthetic organic pigment rather than an inorganic one, the correct home may be Chapter 32 heading 3204 instead – specifically 3204 17 for pigments and preparations based thereon. This matters for bright organic shades.
Filler masterbatch. This is where practice diverges from the colour codes. A calcium carbonate filler masterbatch is not a colouring preparation – its function is bulk and cost, not colour. Indian import and export records show filler masterbatch (PE or PP based, with CaCO₃) routinely declared under 3824 99 90, the residual code for chemical preparations of the chemical industry. If you are trading filler, this is the code to check first.
Additive masterbatch. Follows the additive’s function. A UV stabiliser concentrate, an anti-block, a slip or an antistatic concentrate is not colouring matter, so Chapter 32 is generally the wrong place. Chapter 38 is usually the right neighbourhood. Classify by what the additive does.
Why the code you pick actually matters
Four practical consequences, in rough order of how much they cost when they go wrong.
Customs clearance. A code that does not match the goods invites examination. Examination costs days, and days on a demurrage clock cost money.
Duty and drawback. Different headings carry different basic customs duty on import and different drawback rates on export. Under-declaring into a lower-duty heading is a misdeclaration, not a saving.
Refunds and input credit. Mismatches between the HSN on your GSTR-1 and the code on your shipping bill are one of the standard reasons an export refund gets held.
Free trade agreements. Preferential rates under India’s FTAs are granted by tariff line. The wrong line means the certificate of origin does not cover the goods.
HSN reporting thresholds under GST
Separate from classification, GST prescribes how many digits you must report on the invoice, based on turnover:
- Aggregate turnover up to ₹5 crore in the previous financial year – 4 digits on B2B invoices
- Aggregate turnover above ₹5 crore – 6 digits on all invoices
- Exports and imports – the full 8-digit code, always
So a masterbatch manufacturer above ₹5 crore reports 320649 domestically and 32064990 on export documentation.
What to actually do
- Ask your customs broker to confirm the classification against the goods, in writing, once per product family.
- Put the 8-digit code on the technical data sheet, not just the invoice. Your customers’ brokers will thank you.
- Keep the classification consistent across GSTR-1, e-invoice, e-way bill and shipping bill. Most disputes are mismatch disputes, not classification disputes.
- Re-check after every tariff amendment, and after any reformulation that changes the pigment basis or the TiO₂ loading.
If you are unsure about a specific grade, an advance ruling costs far less than a demurrage bill.
FAQs
What is the HSN code for masterbatch? 3206 49 90 for most colour and black masterbatch. White masterbatch based on titanium dioxide falls under 3206 11 or 3206 19 depending on TiO₂ loading, and filler masterbatch is commonly declared under 3824 99 90.
What is the GST rate on masterbatch in India? 18%, as colouring matter under Chapter 32. Verify against the current CBIC rate schedule before filing.
Is masterbatch classified under Chapter 39 as a plastic? No. Although masterbatch granules are polymer-based, they are classified by function as preparations based on colouring matter, which places them in Chapter 32 rather than Chapter 39.
What is the HSN code for black masterbatch? 3206 49 90. Note this is the code for the masterbatch, not for carbon black as a raw pigment, which is classified separately.
What is the HSN code for white masterbatch? 3206 11 if the preparation contains 80% or more titanium dioxide by weight on the dry matter, otherwise 3206 19. Most commercial white masterbatch at 50-75% TiO₂ falls under 3206 19.
What is the HSN code for filler masterbatch? Commonly 3824 99 90. Filler masterbatch is not a colouring preparation, so the Chapter 32 codes generally do not apply.
How many HSN digits must I show on a GST invoice? Four digits if your previous-year turnover was up to ₹5 crore, six digits above that, and the full eight digits on all export and import documentation.