--- title: "2303 HSN Code | HSN Code for Starch and sugar residues in India" description: "Know more about 2303 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2303 covering Starch and sugar residues." canonical: "https://busy.in/hsn/sub-chapter-2303/" --- # HSN Sub-chapter 2303: Starch and sugar residues 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 Part of [Chapter 23: Residues and Waste from Food Industries; Animal Fodder](https://busy.in/hsn/chapter-23/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 23031000 | [Starch manufacture residues](https://busy.in/hsn/hsn-23031000/) | | 23032000 | [Beet-pulp & other sugar waste](https://busy.in/hsn/hsn-23032000/) | | 23033000 | [Brewing Waste](https://busy.in/hsn/hsn-23033000/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 2303 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹887 Cr (+29.02% YoY) — 0.0239% of India's total exports - Imports: ₹18 Cr (+11.08% YoY) — 0.0003% of India's total imports - Trade balance: ₹868 Cr (Surplus); surplus rank #197 of 1233 sub-chapters - Share of Chapter 23: 4.73% of its exports; import side 0.31% - Rank within Chapter 23: #5 of 9 by export value; import-side #7 ### Key metrics - Export CAGR: 59.53% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #409 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +443.70% in FY 2020-21 - Contribution to Ch. 23: 4.73% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 2303 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. 23 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 23 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 53.79 | 0.0023% | — | 0.40% | 22.80 | 0.0006% | — | 0.51% | +30.99 | #824 | | FY 2019-20 | 20.80 | 0.0009% | −61.33% | 0.25% | 33.81 | 0.0010% | +48.29% | 0.67% | −13.01 | #943 | | FY 2020-21 | 113.09 | 0.0053% | +443.70% | 0.76% | 11.53 | 0.0004% | −65.90% | 0.23% | +101.56 | #700 | | FY 2021-22 | 61.94 | 0.0020% | −45.23% | 0.52% | 29.50 | 0.0006% | +155.85% | 0.32% | +32.44 | #850 | | FY 2022-23 | 209.01 | 0.0058% | +237.44% | 1.03% | 15.37 | 0.0003% | −47.90% | 0.24% | +193.64 | #683 | | FY 2023-24 | 687.16 | 0.0190% | +228.77% | 2.98% | 16.60 | 0.0003% | +8.00% | 0.31% | +670.56 | #452 | | FY 2024-25 | 886.56 | 0.0239% | +29.02% | 4.73% | 18.44 | 0.0003% | +11.08% | 0.31% | +868.12 | #409 | - CAGR (7-year): exports 59.53%/yr, imports -3.48%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 2303 export-import analysis ### Consistent export growth: 59.53% CAGR over 7 years India's exports under HSN Sub-Chapter 2303 have grown at a compound annual rate of 59.53% over 7 fiscal years, rising from ₹53.79 Crore in FY 2018-19 to ₹886.56 Crore in FY 2024-25. ### HSN Sub-Chapter 2303 ranked #409 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 2303 ranks #409 out of 1233 sub-chapters by total export value. Within Chapter 23, it ranks #5 of 9. By trade surplus, it ranks #197 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 2303 exports The strongest single-year export movement for HSN Sub-Chapter 2303 was recorded in FY 2020-21, when exports surged by 443.70% over the prior year. ### India maintains a trade surplus of ₹868.12 Crore in HSN Sub-Chapter 2303 goods In FY 2024-25, India's exports of ₹886.56 Cr exceeded imports of ₹18.44 Cr, resulting in a trade surplus of ₹868.12 Crore — ranking #197 of 1233 by surplus magnitude. ### Import growth of -3.48% CAGR signals stable import dependency for Starch and sugar residues India's imports under HSN Sub-Chapter 2303 have grown at -3.48% CAGR, reaching ₹18.44 Crore in FY 2024-25. ### HSN Sub-Chapter 2303 contributes 4.73% of Chapter 23 exports — ranked #5 Among the 9 sub-chapters under Chapter 23, HSN Sub-Chapter 2303 ranks #5 by export value — accounting for 4.73% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.31% share (rank #7). ## Related Sub-Chapters in Chapter 23 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 2304: Soybean oilcake](https://busy.in/hsn/sub-chapter-2304/) | ₹7,210 Cr | | #2 | [HSN Sub-Chapter 2306: Oil-cake from vegetable fats or oils](https://busy.in/hsn/sub-chapter-2306/) | ₹4,106 Cr | | #3 | [HSN Sub-Chapter 2309: Preparations for animal feeding](https://busy.in/hsn/sub-chapter-2309/) | ₹3,549 Cr | | #4 | [HSN Sub-Chapter 2301: Meat & Fish Byproducts](https://busy.in/hsn/sub-chapter-2301/) | ₹2,278 Cr | | #5 | HSN Sub-Chapter 2303: Starch and sugar residues (this hsn sub-chapter) | ₹887 Cr | | #6 | [HSN Sub-Chapter 2302: Milling residues](https://busy.in/hsn/sub-chapter-2302/) | ₹626 Cr | | #7 | [HSN Sub-Chapter 2305: Oil cake residues](https://busy.in/hsn/sub-chapter-2305/) | ₹72 Cr | | #8 | [HSN Sub-Chapter 2308: Vegetable materials for animal feed](https://busy.in/hsn/sub-chapter-2308/) | ₹5 Cr | | — | [HSN Sub-Chapter 2307: Wine lees; argol](https://busy.in/hsn/sub-chapter-2307/) | Nil | ## Other sub-chapters | Code | Title | | --- | --- | | 2301 | [Meat & Fish Byproducts](https://busy.in/hsn/sub-chapter-2301/) | | 2302 | [Milling residues](https://busy.in/hsn/sub-chapter-2302/) | | 2304 | [Soybean oilcake](https://busy.in/hsn/sub-chapter-2304/) | | 2305 | [Oil cake residues](https://busy.in/hsn/sub-chapter-2305/) | | 2306 | [Oil-cake from vegetable fats or oils](https://busy.in/hsn/sub-chapter-2306/) | | 2307 | [Wine lees; argol](https://busy.in/hsn/sub-chapter-2307/) | | 2308 | [Vegetable materials for animal feed](https://busy.in/hsn/sub-chapter-2308/) | | 2309 | [Preparations for animal feeding](https://busy.in/hsn/sub-chapter-2309/) |