--- title: "1903 HSN Code | HSN Code for Tapioca & starch substitutes in India" description: "Know more about 1903 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1903 covering Tapioca & starch substitutes." canonical: "https://busy.in/hsn/sub-chapter-1903/" --- # HSN Sub-chapter 1903: Tapioca & starch substitutes Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains,pearls, siftings or in similar forms Part of [Chapter 19: Preparations of Cereals, Flour, Starch or Milk; Pastry](https://busy.in/hsn/chapter-19/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 19030000 | [Tapioca & Starch Substitutes](https://busy.in/hsn/hsn-19030000/) | ## Frequently asked questions ### What products are classified under HSN 1903 It includes Tapioca & starch substitutes ### How should I document Tapioca & starch substitutes sent for job work? Use a delivery challan for sending Tapioca & starch substitutes to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### What should my invoice and records include for Tapioca & starch substitutes? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### If I repair and return Tapioca & starch substitutes, 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 are warranty replacements of Tapioca & starch substitutes handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ### Any special steps when selling Tapioca & starch substitutes through an e‑commerce platform? Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns. ## India's trade performance: HSN Sub-Chapter 1903 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹86 Cr (+19.47% YoY) — 0.0023% of India's total exports - Imports: ₹2 Cr (+97.56% YoY) — 0.0000% of India's total imports - Trade balance: ₹84 Cr (Surplus); surplus rank #396 of 1233 sub-chapters - Share of Chapter 19: 1.11% of its exports; import side 0.11% - Rank within Chapter 19: #5 of 5 by export value; import-side #5 ### Key metrics - Export CAGR: 32.48% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #843 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +104.94% in FY 2020-21 - Contribution to Ch. 19: 1.11% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 1903 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. 19 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 19 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 15.83 | 0.0007% | — | 0.42% | < ₹1 Crore | 0.0000% | — | 0.02% | +15.70 | #972 | | FY 2019-20 | 20.04 | 0.0009% | +26.60% | 0.53% | 1.96 | 0.0001% | +1,407.69% | 0.27% | +18.08 | #949 | | FY 2020-21 | 41.07 | 0.0019% | +104.94% | 0.90% | < ₹1 Crore | 0.0000% | −60.20% | 0.09% | +40.29 | #861 | | FY 2021-22 | 67.36 | 0.0021% | +64.01% | 1.43% | < ₹1 Crore | 0.0000% | −51.28% | 0.03% | +66.98 | #836 | | FY 2022-23 | 72.59 | 0.0020% | +7.76% | 1.23% | < ₹1 Crore | 0.0000% | +97.37% | 0.06% | +71.84 | #847 | | FY 2023-24 | 71.64 | 0.0020% | −1.31% | 1.05% | < ₹1 Crore | 0.0000% | +9.33% | 0.06% | +70.82 | #858 | | FY 2024-25 | 85.59 | 0.0023% | +19.47% | 1.11% | 1.62 | 0.0000% | +97.56% | 0.11% | +83.97 | #843 | - CAGR (7-year): exports 32.48%/yr, imports 52.26%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 1903 export-import analysis ### Consistent export growth: 32.48% CAGR over 7 years India's exports under HSN Sub-Chapter 1903 have grown at a compound annual rate of 32.48% over 7 fiscal years, rising from ₹15.83 Crore in FY 2018-19 to ₹85.59 Crore in FY 2024-25. ### HSN Sub-Chapter 1903 ranked #843 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 1903 ranks #843 out of 1233 sub-chapters by total export value. Within Chapter 19, it ranks #5 of 5. By trade surplus, it ranks #396 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 1903 exports The strongest single-year export movement for HSN Sub-Chapter 1903 was recorded in FY 2020-21, when exports surged by 104.94% over the prior year. ### India maintains a trade surplus of ₹83.97 Crore in HSN Sub-Chapter 1903 goods In FY 2024-25, India's exports of ₹85.59 Cr exceeded imports of ₹1.62 Cr, resulting in a trade surplus of ₹83.97 Crore — ranking #396 of 1233 by surplus magnitude. ### Import growth of 52.26% CAGR signals rising demand for Tapioca & starch substitutes India's imports under HSN Sub-Chapter 1903 have grown at 52.26% CAGR, reaching ₹1.62 Crore in FY 2024-25. ### HSN Sub-Chapter 1903 contributes 1.11% of Chapter 19 exports — ranked #5 Among the 5 sub-chapters under Chapter 19, HSN Sub-Chapter 1903 ranks #5 by export value — accounting for 1.11% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.11% share (rank #5). ## Related Sub-Chapters in Chapter 19 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 1905: Bread, Pastry & Biscuits](https://busy.in/hsn/sub-chapter-1905/) | ₹5,331 Cr | | #2 | [HSN Sub-Chapter 1901: Malt extract](https://busy.in/hsn/sub-chapter-1901/) | ₹1,102 Cr | | #3 | [HSN Sub-Chapter 1904: Prepared foods: cereals, corn flakes](https://busy.in/hsn/sub-chapter-1904/) | ₹694 Cr | | #4 | [HSN Sub-Chapter 1902: Pasta, Cooked Or Stuffed, Couscous](https://busy.in/hsn/sub-chapter-1902/) | ₹514 Cr | | #5 | HSN Sub-Chapter 1903: Tapioca & starch substitutes (this hsn sub-chapter) | ₹86 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 1901 | [Malt extract](https://busy.in/hsn/sub-chapter-1901/) | | 1902 | [Pasta, Cooked Or Stuffed, Couscous](https://busy.in/hsn/sub-chapter-1902/) | | 1904 | [Prepared foods: cereals, corn flakes](https://busy.in/hsn/sub-chapter-1904/) | | 1905 | [Bread, Pastry & Biscuits](https://busy.in/hsn/sub-chapter-1905/) |