What products are classified under HSN 23031000 ?
It includes Starch manufacture residues
HSN Code 23031000 represents Starch manufacture residues under GST classification. This code helps businesses identify Starch manufacture residues correctly for billing, taxation, and trade. With HSN Code 23031000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Starch manufacture residues.
HSN Code 23031000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 23 | Residues and waste from the food industries; prepared animal fodder | 2303 | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets | Residues of starch manufacture and similar residues | 2.5% | 2.5% | 5% | 0% |
Description of goods
Residues of starch manufacture and similar residues
Chapter
23 – Residues and waste from the food industries; prepared animal fodder
Sub Chapter
2303 – Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
Starch manufacture residues does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Beet-pulp, bagasse and other waste of sugar: manufacture | |
| Brewing or distilling dregs and waste |
Beet-pulp, bagasse and other waste of sugar: manufacture
Brewing or distilling dregs and waste
It includes Starch manufacture residues
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.
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.
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.
Under HSN 23031000, Starch manufacture residues attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Starch manufacture residues; Nil for exempt items if applicable).
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.
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.