What products are classified under HSN 35051010 ?
It includes Esterified starches
HSN Code 35051010 represents Esterified starches under GST classification. This code helps businesses identify Esterified starches correctly for billing, taxation, and trade. With HSN Code 35051010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Esterified starches.
HSN Code 35051010 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 35 | Albuminoidal substances; modified starches; glues; enzymes | 3505 | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches | Dextrins and other modified starches : Esterified starches | 9% | 9% | 18% | 0% |
Description of goods
Dextrins and other modified starches : Esterified starches
Chapter
35 – Albuminoidal substances; modified starches; glues; enzymes
Sub Chapter
3505 – Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
Esterified starches does not include products with the following descriptions:
Dextrins and other modified starches : Other
Glues
It includes Esterified starches
Under HSN 35051010, Esterified starches attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Esterified starches; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.