---
title: "HSN Code for Modified starches | HSN 35051090 GST Rate"
description: "Find HSN and GST Rates for 35051090 related to Modified starches with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-35051090/"
---

# HSN Code 35051090: Modified starches

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 35: Albuminoidal Substances, Modified Starches, Glues, Enzymes](https://busy.in/hsn/chapter-35/)
- [Sub-chapter 3505: Dextrins & Modified Starches](https://busy.in/hsn/sub-chapter-3505/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Dextrins and other modified starches : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 35051090 ?

It includes Modified starches

### How much GST applies to Modified starches?

Under HSN 35051090, Modified starches attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Modified starches?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Modified starches?

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.

### Do e‑way bill and e‑invoice apply for Modified starches?

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.

### How should mixed supplies be billed when Modified starches is sold with other items?

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).

## India's trade performance: HSN Code 35051090 (FY 2024-25)

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

- Exports: ₹418 Cr (−8.81% YoY) — 0.0113% of India's total exports
- Imports: ₹634 Cr (+1.00% YoY) — 0.0104% of India's total imports
- Trade balance: −₹216 Cr (Deficit); surplus rank #11366 of 12657 HSN codes
- Share of Sub-Chapter 3505: 91.56% of its exports; import side 77.17%
- Rank within Sub-Chapter 3505: #1 of 3 by export value; import-side #1

### Key metrics

- Export CAGR: 9.75% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1153 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +82.41% in FY 2022-23
- Contribution to Sub-Ch. 3505: 91.56% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 35051090

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. 3505 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3505 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 239.08 | 0.0105% | — | 94.14% | 329.50 | 0.0092% | — | 90.86% | −90.42 | #1169 |
| FY 2019-20 | 251.58 | 0.0114% | +5.23% | 93.90% | 360.78 | 0.0108% | +9.49% | 88.59% | −109.20 | #1138 |
| FY 2020-21 | 163.42 | 0.0076% | −35.04% | 91.88% | 299.45 | 0.0103% | −17.00% | 77.10% | −136.03 | #1573 |
| FY 2021-22 | 242.52 | 0.0077% | +48.40% | 90.72% | 426.06 | 0.0093% | +42.28% | 74.44% | −183.54 | #1471 |
| FY 2022-23 | 442.38 | 0.0122% | +82.41% | 93.14% | 541.82 | 0.0094% | +27.17% | 70.18% | −99.44 | #1016 |
| FY 2023-24 | 458.06 | 0.0127% | +3.54% | 89.72% | 627.65 | 0.0112% | +15.84% | 76.37% | −169.59 | #1033 |
| FY 2024-25 | 417.72 | 0.0113% | −8.81% | 91.56% | 633.92 | 0.0104% | +1.00% | 77.17% | −216.20 | #1153 |

- CAGR (7-year): exports 9.75%/yr, imports 11.52%/yr (consistently Deficit)

## Key trade insights: HSN Code 35051090 export-import analysis

### Consistent export growth: 9.75% CAGR over 7 years

India's exports under HSN Code 35051090 have grown at a compound annual rate of 9.75% over 7 fiscal years, rising from ₹239.08 Crore in FY 2018-19 to ₹417.72 Crore in FY 2024-25.

### HSN Code 35051090 ranked #1153 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 35051090 ranks #1153 out of 12657 HSN codes by total export value. Within Sub-Chapter 3505, it ranks #1 of 3. By trade surplus, it ranks #11366 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 35051090 exports

The strongest single-year export movement for HSN Code 35051090 was recorded in FY 2022-23, when exports surged by 82.41% over the prior year.

### India records a trade deficit of ₹216.20 Crore in HSN Code 35051090 goods

In FY 2024-25, India's imports of ₹633.92 Cr exceeded exports of ₹417.72 Cr, resulting in a trade deficit of ₹216.20 Crore — ranking #11366 of 12657 by surplus magnitude.

### Import growth of 11.52% CAGR signals rising demand for Modified starches

India's imports under HSN Code 35051090 have grown at 11.52% CAGR, reaching ₹633.92 Crore in FY 2024-25.

### HSN Code 35051090 contributes 91.56% of Sub-Chapter 3505 exports — ranked #1

Among the 3 HSN codes under Sub-Chapter 3505, HSN Code 35051090 ranks #1 by export value — accounting for 91.56% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 77.17% share (rank #1).

## Related HSN Codes in Sub-Chapter 3505

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 35051090: Modified starches (this hsn code) | ₹418 Cr |
| #2 | [HSN Code 35051010: Esterified starches](https://busy.in/hsn/hsn-35051010/) | ₹29 Cr |
| #3 | [HSN Code 35052000: Glues](https://busy.in/hsn/hsn-35052000/) | ₹10 Cr |