What products are classified under HSN 23032000 ?
It includes Beet-pulp & other sugar waste
HSN Code 23032000 represents Beet-pulp & other sugar waste under GST classification. This code helps businesses identify Beet-pulp & other sugar waste correctly for billing, taxation, and trade. With HSN Code 23032000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Beet-pulp & other sugar waste.
HSN Code 23032000 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 | Beet-pulp, bagasse and other waste of sugar: manufacture | 2.5% | 2.5% | 5% | 0% |
Description of goods
Beet-pulp, bagasse and other waste of sugar: manufacture
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
Beet-pulp & other sugar waste does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Residues of starch manufacture and similar residues | |
| Brewing or distilling dregs and waste |
Residues of starch manufacture and similar residues
Brewing or distilling dregs and waste
It includes Beet-pulp & other sugar waste
Under HSN 23032000, Beet-pulp & other sugar waste attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Beet-pulp & other sugar waste; Nil for exempt items if applicable).
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.