--- title: "1108 HSN Code | HSN Code for Starches; inulin in India" description: "Know more about 1108 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1108 covering Starches; inulin." canonical: "https://busy.in/hsn/sub-chapter-1108/" --- # HSN Sub-chapter 1108: Starches; inulin Starches; inulin Part of [Chapter 11: Milling Industry Products, Malt, Starches and Inulin](https://busy.in/hsn/chapter-11/). - Current GST rate: 5% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 11081100 | [Starches \| Wheat Starch](https://busy.in/hsn/hsn-11081100/) | | 11081200 | [Starches \| Maize (Corn) Starch](https://busy.in/hsn/hsn-11081200/) | | 11081300 | [Starches \| Potato Starch](https://busy.in/hsn/hsn-11081300/) | | 11081400 | [Starches \| Manioc (Cassava) Starch](https://busy.in/hsn/hsn-11081400/) | | 11081910 | [Sago Starches](https://busy.in/hsn/hsn-11081910/) | | 11081990 | [Starches \| Other](https://busy.in/hsn/hsn-11081990/) | | 11082000 | [Starches, Inulin & Insulin Products](https://busy.in/hsn/hsn-11082000/) | ## Frequently asked questions ### What products are classified under HSN 1108 It includes Starches; inulin ### Can reverse charge ever apply to transactions involving Starches; inulin? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Starches; inulin are forward charge. Check the current notifications for any special cases before deciding. ### If I repair and return Starches; inulin, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### How do I bill a kit or combo that includes Starches; inulin? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### Do spares or accessories of Starches; inulin follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### Does MRP, weight or pack size change GST treatment for Starches; inulin? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ## India's trade performance: HSN Sub-Chapter 1108 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,110 Cr (−8.43% YoY) — 0.0570% of India's total exports - Imports: ₹132 Cr (+20.42% YoY) — 0.0022% of India's total imports - Trade balance: ₹1,978 Cr (Surplus); surplus rank #133 of 1233 sub-chapters - Share of Chapter 11: 34.34% of its exports; import side 14.26% - Rank within Chapter 11: #1 of 9 by export value; import-side #4 ### Key metrics - Export CAGR: 19.18% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #259 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +221.81% in FY 2020-21 - Contribution to Ch. 11: 34.34% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 1108 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 Ch. 11 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 11 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 736.18 | 0.0321% | — | 32.73% | 67.13 | 0.0019% | — | 12.98% | +669.05 | #348 | | FY 2019-20 | 282.68 | 0.0128% | −61.60% | 11.93% | 110.89 | 0.0033% | +65.19% | 21.22% | +171.79 | #535 | | FY 2020-21 | 909.70 | 0.0423% | +221.81% | 28.28% | 97.16 | 0.0033% | −12.38% | 19.71% | +812.54 | #320 | | FY 2021-22 | 1,549.76 | 0.0494% | +70.36% | 31.62% | 80.67 | 0.0018% | −16.97% | 14.13% | +1,469.09 | #270 | | FY 2022-23 | 1,909.72 | 0.0527% | +23.23% | 31.48% | 101.16 | 0.0018% | +25.40% | 15.81% | +1,808.56 | #253 | | FY 2023-24 | 2,303.72 | 0.0637% | +20.63% | 38.60% | 109.33 | 0.0019% | +8.08% | 14.43% | +2,194.39 | #230 | | FY 2024-25 | 2,109.59 | 0.0570% | −8.43% | 34.34% | 131.66 | 0.0022% | +20.42% | 14.26% | +1,977.93 | #259 | - CAGR (7-year): exports 19.18%/yr, imports 11.88%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 1108 export-import analysis ### Consistent export growth: 19.18% CAGR over 7 years India's exports under HSN Sub-Chapter 1108 have grown at a compound annual rate of 19.18% over 7 fiscal years, rising from ₹736.18 Crore in FY 2018-19 to ₹2,109.59 Crore in FY 2024-25. ### HSN Sub-Chapter 1108 ranked #259 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 1108 ranks #259 out of 1233 sub-chapters by total export value. Within Chapter 11, it ranks #1 of 9. By trade surplus, it ranks #133 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 1108 exports The strongest single-year export movement for HSN Sub-Chapter 1108 was recorded in FY 2020-21, when exports surged by 221.81% over the prior year. ### India maintains a trade surplus of ₹1,977.93 Crore in HSN Sub-Chapter 1108 goods In FY 2024-25, India's exports of ₹2,109.59 Cr exceeded imports of ₹131.66 Cr, resulting in a trade surplus of ₹1,977.93 Crore — ranking #133 of 1233 by surplus magnitude. ### Import growth of 11.88% CAGR signals rising demand for Starches; inulin India's imports under HSN Sub-Chapter 1108 have grown at 11.88% CAGR, reaching ₹131.66 Crore in FY 2024-25. ### HSN Sub-Chapter 1108 contributes 34.34% of Chapter 11 exports — ranked #1 Among the 9 sub-chapters under Chapter 11, HSN Sub-Chapter 1108 ranks #1 by export value — accounting for 34.34% of the chapter's total exports in FY 2024-25. On the import side, it holds 14.26% share (rank #4). ## Related Sub-Chapters in Chapter 11 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Sub-Chapter 1108: Starches; inulin (this hsn sub-chapter) | ₹2,110 Cr | | #2 | [HSN Sub-Chapter 1106: Flour and meal](https://busy.in/hsn/sub-chapter-1106/) | ₹1,558 Cr | | #3 | [HSN Sub-Chapter 1102: Cereal flours](https://busy.in/hsn/sub-chapter-1102/) | ₹719 Cr | | #4 | [HSN Sub-Chapter 1101: Wheat or meslin flour](https://busy.in/hsn/sub-chapter-1101/) | ₹625 Cr | | #5 | [HSN Sub-Chapter 1105: Potato meal and flakes](https://busy.in/hsn/sub-chapter-1105/) | ₹581 Cr | | #6 | [HSN Sub-Chapter 1103: Cereal groats, meal & pellets](https://busy.in/hsn/sub-chapter-1103/) | ₹279 Cr | | #7 | [HSN Sub-Chapter 1104: Worked Cereal Grains (Except Rice)](https://busy.in/hsn/sub-chapter-1104/) | ₹168 Cr | | #8 | [HSN Sub-Chapter 1107: Malt, roasted or not](https://busy.in/hsn/sub-chapter-1107/) | ₹98 Cr | | #9 | [HSN Sub-Chapter 1109: Wheat gluten, dried](https://busy.in/hsn/sub-chapter-1109/) | ₹4 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 1101 | [Wheat or meslin flour](https://busy.in/hsn/sub-chapter-1101/) | | 1102 | [Cereal flours](https://busy.in/hsn/sub-chapter-1102/) | | 1103 | [Cereal groats, meal & pellets](https://busy.in/hsn/sub-chapter-1103/) | | 1104 | [Worked Cereal Grains (Except Rice)](https://busy.in/hsn/sub-chapter-1104/) | | 1105 | [Potato meal and flakes](https://busy.in/hsn/sub-chapter-1105/) | | 1106 | [Flour and meal](https://busy.in/hsn/sub-chapter-1106/) | | 1107 | [Malt, roasted or not](https://busy.in/hsn/sub-chapter-1107/) | | 1109 | [Wheat gluten, dried](https://busy.in/hsn/sub-chapter-1109/) |