What products are classified under HSN 19030000 ?
It includes Tapioca & Starch Substitutes
HSN Code 19030000 represents Tapioca & Starch Substitutes under GST classification. This code helps businesses identify Tapioca & Starch Substitutes correctly for billing, taxation, and trade. With HSN Code 19030000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tapioca & Starch Substitutes.
HSN Code 19030000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 19 | Preparations of cereals, flour, starch or milk; pastrycooks’ products | 1903 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains,pearls, siftings or in similar forms | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains,pearls, siftings or in similar forms | 2.5% | 2.5% | 5% | 0% |
Description of goods
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains,pearls, siftings or in similar forms
Chapter
19 – Preparations of cereals, flour, starch or milk; pastrycooks’ products
Sub Chapter
1903 – Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains,pearls, siftings or in similar forms
Tapioca & Starch Substitutes does not include products with the following descriptions:
| HSN Code | Description |
|---|
It includes Tapioca & Starch Substitutes
Under HSN 19030000, Tapioca & Starch Substitutes attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.
Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Tapioca & Starch Substitutes; Nil for exempt items if applicable).
Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.