---
title: "HSN Code for Brewing Waste | HSN 23033000 GST Rate"
description: "Find HSN and GST Rates for 23033000 related to Brewing Waste with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-23033000/"
---

# HSN Code 23033000: Brewing 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 |
| --- | --- | --- | --- | --- |
| Brewing or distilling dregs and waste | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 23033000 ?

It includes Brewing Waste

### Can we claim ITC on inputs used to trade 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.

### How much GST applies to Brewing Waste?

Under HSN 23033000, Brewing Waste attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Does packaging or labelling change the GST for Brewing 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.

### Any common misclassification issue with Brewing 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 Brewing 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.

## India's trade performance: HSN Code 23033000 (FY 2024-25)

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

- Exports: ₹729 Cr (+62.92% YoY) — 0.0198% of India's total exports
- Imports: ₹3 Cr (−39.82% YoY) — 0.0000% of India's total imports
- Trade balance: ₹726 Cr (Surplus); surplus rank #457 of 12657 HSN codes
- Share of Sub-Chapter 2303: 82.21% of its exports; import side 14.26%
- Rank within Sub-Chapter 2303: #1 of 3 by export value; import-side #2

### Key metrics

- Export CAGR: 99.88% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #701 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +2,241.03% in FY 2022-23
- Contribution to Sub-Ch. 2303: 82.21% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 23033000

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 | 11.43 | 0.0005% | — | 21.25% | 1.15 | 0.0000% | — | 5.04% | +10.28 | #4838 |
| FY 2019-20 | 4.98 | 0.0002% | −56.43% | 23.94% | 1.08 | 0.0000% | −6.09% | 3.19% | +3.90 | #5853 |
| FY 2020-21 | 5.98 | 0.0003% | +20.08% | 5.29% | 1.31 | 0.0000% | +21.30% | 11.36% | +4.67 | #5714 |
| FY 2021-22 | 4.68 | 0.0001% | −21.74% | 7.56% | 2.45 | 0.0001% | +87.02% | 8.31% | +2.23 | #6424 |
| FY 2022-23 | 109.56 | 0.0030% | +2,241.03% | 52.42% | 3.25 | 0.0001% | +32.65% | 21.15% | +106.31 | #2413 |
| FY 2023-24 | 447.37 | 0.0124% | +308.33% | 65.10% | 4.37 | 0.0001% | +34.46% | 26.33% | +443.00 | #1049 |
| FY 2024-25 | 728.85 | 0.0198% | +62.92% | 82.21% | 2.63 | 0.0000% | −39.82% | 14.26% | +726.22 | #701 |

- CAGR (7-year): exports 99.88%/yr, imports 14.78%/yr (consistently Surplus)

## Key trade insights: HSN Code 23033000 export-import analysis

### Consistent export growth: 99.88% CAGR over 7 years

India's exports under HSN Code 23033000 have grown at a compound annual rate of 99.88% over 7 fiscal years, rising from ₹11.43 Crore in FY 2018-19 to ₹728.85 Crore in FY 2024-25.

### HSN Code 23033000 ranked #701 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 23033000 ranks #701 out of 12657 HSN codes by total export value. Within Sub-Chapter 2303, it ranks #1 of 3. By trade surplus, it ranks #457 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 23033000 exports

The strongest single-year export movement for HSN Code 23033000 was recorded in FY 2022-23, when exports surged by 2,241.03% over the prior year.

### India maintains a trade surplus of ₹726.22 Crore in HSN Code 23033000 goods

In FY 2024-25, India's exports of ₹728.85 Cr exceeded imports of ₹2.63 Cr, resulting in a trade surplus of ₹726.22 Crore — ranking #457 of 12657 by surplus magnitude.

### Import growth of 14.78% CAGR signals rising demand for Brewing Waste

India's imports under HSN Code 23033000 have grown at 14.78% CAGR, reaching ₹2.63 Crore in FY 2024-25.

### HSN Code 23033000 contributes 82.21% of Sub-Chapter 2303 exports — ranked #1

Among the 3 HSN codes under Sub-Chapter 2303, HSN Code 23033000 ranks #1 by export value — accounting for 82.21% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.26% share (rank #2).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-23032000/) | ₹13 Cr |