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HSN Codes chevron_right Section 04 chevron_right Chapter 23 chevron_right Sub Chapter 2303

Taxonomy

• Section 04 – Prepared Food Stuffs, Beverages, Spirits And Vinegar, Tobacco And Manufactured Tobacco Substitutes • Chapter 23 – Residues and waste from the food industries; prepared animal fodder • Sub Chapter 2303 – Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets • New GST Rate for HSN Code 2303 • Tariff HSN Codes under Sub Chapter 2303 • FAQs for Sub Chapter 2303 • Case Laws under Sub Chapter 2303 • Important Disclaimer

Explore other subchapters under Chapter 23

• Sub Chapter 2301 – Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves • Sub Chapter 2302 – Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants • Sub Chapter 2304 – Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil • Sub Chapter 2305 – Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil • Sub Chapter 2306 – Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or miscrobial fats or oils, other than those of heading 2304 or 2305 • Sub Chapter 2307 – Wine lees; argol • Sub Chapter 2308 – Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included • Sub Chapter 2309 – Preparations of a kind used in animal feeding

2303 HSN Code: Starch and sugar residues

HSN Sub Chapter 2303 represents Starch and sugar residues under GST classification. This code helps businesses identify Starch and sugar residues correctly for billing, taxation, and trade. With HSN Sub Chapter 2303, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Starch and sugar residues.

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New GST Rate for HSN Code 2303

GST Rate for Starch and sugar residues under HSN Code 2303. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
23 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 5% 5%
HSN Code 2303

Chapter: 23

Description: Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN Codes under HSN Sub Chapter 2303

Following Tariff HSN code falls under Starch and sugar residues:

Tariff HSN Description
23031000
Residues of starch manufacture and similar residues
23032000
Beet-pulp, bagasse and other waste of sugar: manufacture
23033000
Brewing or distilling dregs and waste
HSN Code 23031000

Residues of starch manufacture and similar residues

HSN Code 23032000

Beet-pulp, bagasse and other waste of sugar: manufacture

HSN Code 23033000

Brewing or distilling dregs and waste

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Case Laws Related to Sub Chapter 2303

Order Number Description
CWP-17957-2022 (O&M)
Om Sons Marketing Pvt. Ltd. (Punjab And Haryana High Court, Punjab)
GST-ARA-33/2019-20/B-40
M/S. Madhurya Chemicals (AAR (Authority For Advance Ruling), Maharashtra)
MAH/AAAR/RS-SK/31/2020-21
M/S Madhurya Chemicals (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
13 /AP/GST/2021
Crux Biotech India Pvt. Ltd. (AAR (Authority For Advance Ruling), Andhra Pradesh)
RAJ/AAR/2021-22/27
Ads Agro Industries Private Limited (AAR (Authority For Advance Ruling), Rajasthan)
AAAR/06/2022, AAAR.COM/06/2022
Allied Blenders And Distillers Private Limited (AAAR (Appellate Authority For Advance Ruling), Telangana)
Order No. CWP-17957-2022 (O&M)

Om Sons Marketing Pvt. Ltd. (Punjab And Haryana High Court, Punjab)

Order No. GST-ARA-33/2019-20/B-40

M/S. Madhurya Chemicals (AAR (Authority For Advance Ruling), Maharashtra)

Order No. MAH/AAAR/RS-SK/31/2020-21

M/S Madhurya Chemicals (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Order No. 13 /AP/GST/2021

Crux Biotech India Pvt. Ltd. (AAR (Authority For Advance Ruling), Andhra Pradesh)

Order No. RAJ/AAR/2021-22/27

Ads Agro Industries Private Limited (AAR (Authority For Advance Ruling), Rajasthan)

Order No. AAAR/06/2022, AAAR.COM/06/2022

Allied Blenders And Distillers Private Limited (AAAR (Appellate Authority For Advance Ruling), Telangana)

FAQs for Sub Chapter 2303

What products are classified under HSN 2303

It includes Starch and sugar residues

Is the composition scheme suitable if I mainly trade Starch and sugar residues?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

How do I bill a kit or combo that includes Starch and sugar residues?

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.

How are warranty replacements of Starch and sugar residues 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.

Can reverse charge ever apply to transactions involving Starch and sugar residues?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Starch and sugar residues are forward charge. Check the current notifications for any special cases before deciding.

What should my invoice and records include for Starch and sugar residues?

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.

Important Disclaimer

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.

Explore More HSN Codes from Chapter 23 expand_more
Sub Chapters:
HSN Code 2301 | HSN Code 2302 | HSN Code 2303 | HSN Code 2304 | HSN Code 2305 | HSN Code 2306 | HSN Code 2307 | HSN Code 2308 | HSN Code 2309
HSN Codes:
HSN Code 23011010 | HSN Code 23011090 | HSN Code 23012011 | HSN Code 23012019 | HSN Code 23012090 | HSN Code 23021010 | HSN Code 23021090 | HSN Code 23022010 | HSN Code 23022020 | HSN Code 23022090 | HSN Code 23023000 | HSN Code 23024000 | HSN Code 23025000 | HSN Code 23031000 | HSN Code 23032000 | HSN Code 23033000 | HSN Code 23040010 | HSN Code 23040020 | HSN Code 23040030 | HSN Code 23040090 | HSN Code 23050010 | HSN Code 23050020 | HSN Code 23050090 | HSN Code 23061010 | HSN Code 23061020 | HSN Code 23061030 | HSN Code 23061040 | HSN Code 23061090 | HSN Code 23062010 | HSN Code 23062020 | HSN Code 23062090 | HSN Code 23063010 | HSN Code 23063020 | HSN Code 23063090 | HSN Code 23064100 | HSN Code 23064900 | HSN Code 23065010 | HSN Code 23065020 | HSN Code 23065090 | HSN Code 23066000 | HSN Code 23067000 | HSN Code 23069011 | HSN Code 23069012 | HSN Code 23069013 | HSN Code 23069014 | HSN Code 23069015 | HSN Code 23069016 | HSN Code 23069017 | HSN Code 23069018 | HSN Code 23069019 | HSN Code 23069021 | HSN Code 23069022 | HSN Code 23069023 | HSN Code 23069024 | HSN Code 23069025 | HSN Code 23069026 | HSN Code 23069027 | HSN Code 23069028 | HSN Code 23069029 | HSN Code 23069030 | HSN Code 23069090 | HSN Code 23070000 | HSN Code 23080000 | HSN Code 23091000 | HSN Code 23099010 | HSN Code 23099020 | HSN Code 23099031 | HSN Code 23099032 | HSN Code 23099039 | HSN Code 23099090
State Code List:

Explore other subchapters under Chapter 23

• Sub Chapter 2301 – Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves • Sub Chapter 2302 – Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants • Sub Chapter 2304 – Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil • Sub Chapter 2305 – Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil • Sub Chapter 2306 – Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or miscrobial fats or oils, other than those of heading 2304 or 2305 • Sub Chapter 2307 – Wine lees; argol • Sub Chapter 2308 – Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included • Sub Chapter 2309 – Preparations of a kind used in animal feeding