What products are classified under HSN 23033000 ?
It includes Brewing Waste
HSN Code 23033000 represents Brewing Waste under GST classification. This code helps businesses identify Brewing Waste correctly for billing, taxation, and trade. With HSN Code 23033000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Brewing Waste.
HSN Code 23033000 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 | Brewing or distilling dregs and waste | 2.5% | 2.5% | 5% | 0% |
Description of goods
Brewing or distilling dregs and waste
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
Brewing Waste does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Residues of starch manufacture and similar residues | |
| Beet-pulp, bagasse and other waste of sugar: manufacture |
Residues of starch manufacture and similar residues
Beet-pulp, bagasse and other waste of sugar: manufacture
It includes Brewing Waste
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 23033000, Brewing Waste 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.
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.