What products are classified under HSN 35052000 ?
It includes Glues
HSN Code 35052000 represents Glues under GST classification. This code helps businesses identify Glues correctly for billing, taxation, and trade. With HSN Code 35052000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Glues.
HSN Code 35052000 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 | Glues | 9% | 9% | 18% | 0% |
Description of goods
Glues
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
Glues does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Dextrins and other modified starches : Esterified starches | |
| Dextrins and other modified starches : Other |
Dextrins and other modified starches : Esterified starches
Dextrins and other modified starches : Other
It includes Glues
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 35052000, Glues attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.