---
title: "HSN Code for Starch manufacture residues | HSN 23031000 GST Rate"
description: "Find HSN and GST Rates for 23031000 related to Starch manufacture residues with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-23031000/"
---

# HSN Code 23031000: Starch manufacture residues

- [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/)
- [Chapter 23: Residues and Waste from Food Industries; Animal Fodder](https://busy.in/hsn/chapter-23/)
- [Sub-chapter 2303: Starch and sugar residues](https://busy.in/hsn/sub-chapter-2303/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Residues of starch manufacture and similar residues | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 23031000 ?

It includes Starch manufacture residues

### Do e‑way bill and e‑invoice apply for 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.

### Does packaging or labelling change the GST for Starch manufacture residues?

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.

### Can we claim ITC on inputs used to trade Starch manufacture residues?

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.

### How much GST applies to Starch manufacture residues?

Under HSN 23031000, Starch manufacture residues attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### How should mixed supplies be billed when Starch manufacture residues is sold with other items?

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).

### Any common misclassification issue with Starch manufacture residues?

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.

## India's trade performance: HSN Code 23031000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹145 Cr (−38.33% YoY) — 0.0039% of India's total exports
- Imports: ₹14 Cr (+23.89% YoY) — 0.0002% of India's total imports
- Trade balance: ₹130 Cr (Surplus); surplus rank #1417 of 12657 HSN codes
- Share of Sub-Chapter 2303: 16.33% of its exports; import side 77.33%
- Rank within Sub-Chapter 2303: #2 of 3 by export value; import-side #1

### Key metrics

- Export CAGR: 25.93% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2194 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +488.99% in FY 2020-21
- Contribution to Sub-Ch. 2303: 16.33% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 23031000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 2303 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2303 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 36.30 | 0.0016% | — | 67.48% | 21.06 | 0.0006% | — | 92.37% | +15.24 | #3324 |
| FY 2019-20 | 13.35 | 0.0006% | −63.22% | 64.18% | 31.33 | 0.0009% | +48.77% | 92.66% | −17.98 | #4646 |
| FY 2020-21 | 78.63 | 0.0037% | +488.99% | 69.53% | 9.56 | 0.0003% | −69.49% | 82.91% | +69.07 | #2349 |
| FY 2021-22 | 48.53 | 0.0015% | −38.28% | 78.35% | 26.82 | 0.0006% | +180.54% | 90.92% | +21.71 | #3404 |
| FY 2022-23 | 86.25 | 0.0024% | +77.73% | 41.27% | 11.94 | 0.0002% | −55.48% | 77.68% | +74.31 | #2746 |
| FY 2023-24 | 234.73 | 0.0065% | +172.15% | 34.16% | 11.51 | 0.0002% | −3.60% | 69.34% | +223.22 | #1617 |
| FY 2024-25 | 144.75 | 0.0039% | −38.33% | 16.33% | 14.26 | 0.0002% | +23.89% | 77.33% | +130.49 | #2194 |

- CAGR (7-year): exports 25.93%/yr, imports -6.29%/yr (consistently Surplus)

## Key trade insights: HSN Code 23031000 export-import analysis

### Consistent export growth: 25.93% CAGR over 7 years

India's exports under HSN Code 23031000 have grown at a compound annual rate of 25.93% over 7 fiscal years, rising from ₹36.30 Crore in FY 2018-19 to ₹144.75 Crore in FY 2024-25.

### HSN Code 23031000 ranked #2194 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 23031000 ranks #2194 out of 12657 HSN codes by total export value. Within Sub-Chapter 2303, it ranks #2 of 3. By trade surplus, it ranks #1417 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 23031000 exports

The strongest single-year export movement for HSN Code 23031000 was recorded in FY 2020-21, when exports surged by 488.99% over the prior year.

### India maintains a trade surplus of ₹130.49 Crore in HSN Code 23031000 goods

In FY 2024-25, India's exports of ₹144.75 Cr exceeded imports of ₹14.26 Cr, resulting in a trade surplus of ₹130.49 Crore — ranking #1417 of 12657 by surplus magnitude.

### Import growth of -6.29% CAGR signals stable import dependency for Starch manufacture residues

India's imports under HSN Code 23031000 have grown at -6.29% CAGR, reaching ₹14.26 Crore in FY 2024-25.

### HSN Code 23031000 contributes 16.33% of Sub-Chapter 2303 exports — ranked #2

Among the 3 HSN codes under Sub-Chapter 2303, HSN Code 23031000 ranks #2 by export value — accounting for 16.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 77.33% share (rank #1).

## Related HSN Codes in Sub-Chapter 2303

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 23033000: Brewing Waste](https://busy.in/hsn/hsn-23033000/) | ₹729 Cr |
| #2 | HSN Code 23031000: Starch manufacture residues (this hsn code) | ₹145 Cr |
| #3 | [HSN Code 23032000: Beet-pulp & other sugar waste](https://busy.in/hsn/hsn-23032000/) | ₹13 Cr |