---
title: "HSN Code for Beet-pulp & other sugar waste | HSN 23032000 GST Rate"
description: "Find HSN and GST Rates for 23032000 related to Beet-pulp & other sugar waste with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-23032000/"
---

# HSN Code 23032000: Beet-pulp & other sugar waste

- [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 |
| --- | --- | --- | --- | --- |
| Beet-pulp, bagasse and other waste of sugar: manufacture | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 23032000 ?

It includes Beet-pulp & other sugar waste

### How much GST applies to 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.

### Any common misclassification issue with Beet-pulp & other sugar waste?

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.

### Do e‑way bill and e‑invoice apply for Beet-pulp & other sugar waste?

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 Beet-pulp & other sugar waste?

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.

### How should mixed supplies be billed when Beet-pulp & other sugar waste is sold with other items?

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).

## India's trade performance: HSN Code 23032000 (FY 2024-25)

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

- Exports: ₹13 Cr (+156.13% YoY) — 0.0004% of India's total exports
- Imports: ₹2 Cr (+116.67% YoY) — 0.0000% of India's total imports
- Trade balance: ₹11 Cr (Surplus); surplus rank #3238 of 12657 HSN codes
- Share of Sub-Chapter 2303: 1.46% of its exports; import side 8.46%
- Rank within Sub-Chapter 2303: #3 of 3 by export value; import-side #3

### Key metrics

- Export CAGR: 13.51% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5458 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,053.04% in FY 2020-21
- Contribution to Sub-Ch. 2303: 1.46% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 23032000

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 | 6.06 | 0.0003% | — | 11.27% | < ₹1 Crore | 0.0000% | — | 2.54% | +5.48 | #5631 |
| FY 2019-20 | 2.47 | 0.0001% | −59.24% | 11.88% | 1.40 | 0.0000% | +141.38% | 4.14% | +1.07 | #6706 |
| FY 2020-21 | 28.48 | 0.0013% | +1,053.04% | 25.18% | < ₹1 Crore | 0.0000% | −52.14% | 5.81% | +27.81 | #3729 |
| FY 2021-22 | 8.73 | 0.0003% | −69.35% | 14.09% | < ₹1 Crore | 0.0000% | −65.67% | 0.78% | +8.50 | #5670 |
| FY 2022-23 | 13.20 | 0.0004% | +51.20% | 6.32% | < ₹1 Crore | 0.0000% | −21.74% | 1.17% | +13.02 | #5272 |
| FY 2023-24 | 5.06 | 0.0001% | −61.67% | 0.74% | < ₹1 Crore | 0.0000% | +300.00% | 4.34% | +4.34 | #6574 |
| FY 2024-25 | 12.96 | 0.0004% | +156.13% | 1.46% | 1.56 | 0.0000% | +116.67% | 8.46% | +11.40 | #5458 |

- CAGR (7-year): exports 13.51%/yr, imports 17.93%/yr (consistently Surplus)

## Key trade insights: HSN Code 23032000 export-import analysis

### Consistent export growth: 13.51% CAGR over 7 years

India's exports under HSN Code 23032000 have grown at a compound annual rate of 13.51% over 7 fiscal years, rising from ₹6.06 Crore in FY 2018-19 to ₹12.96 Crore in FY 2024-25.

### HSN Code 23032000 ranked #5458 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 23032000 ranks #5458 out of 12657 HSN codes by total export value. Within Sub-Chapter 2303, it ranks #3 of 3. By trade surplus, it ranks #3238 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 23032000 exports

The strongest single-year export movement for HSN Code 23032000 was recorded in FY 2020-21, when exports surged by 1,053.04% over the prior year.

### India maintains a trade surplus of ₹11.40 Crore in HSN Code 23032000 goods

In FY 2024-25, India's exports of ₹12.96 Cr exceeded imports of ₹1.56 Cr, resulting in a trade surplus of ₹11.40 Crore — ranking #3238 of 12657 by surplus magnitude.

### Import growth of 17.93% CAGR signals rising demand for Beet-pulp & other sugar waste

India's imports under HSN Code 23032000 have grown at 17.93% CAGR, reaching ₹1.56 Crore in FY 2024-25.

### HSN Code 23032000 contributes 1.46% of Sub-Chapter 2303 exports — ranked #3

Among the 3 HSN codes under Sub-Chapter 2303, HSN Code 23032000 ranks #3 by export value — accounting for 1.46% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.46% share (rank #3).

## 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](https://busy.in/hsn/hsn-23031000/) | ₹145 Cr |
| #3 | HSN Code 23032000: Beet-pulp & other sugar waste (this hsn code) | ₹13 Cr |