What products are classified under HSN 35051090 ?
It includes Modified starches
HSN Code 35051090 represents Modified starches under GST classification. This code helps businesses identify Modified starches correctly for billing, taxation, and trade. With HSN Code 35051090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Modified starches.
HSN Code 35051090 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 : Other | 9% | 9% | 18% | 0% |
Description of goods
Dextrins and other modified starches : Other
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
Modified starches does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Dextrins and other modified starches : Esterified starches | |
| Glues |
Dextrins and other modified starches : Esterified starches
Glues
It includes Modified starches
Under HSN 35051090, Modified starches attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Modified starches; 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.