--- title: "3505 HSN Code | HSN Code for Dextrins & Modified Starches in India" description: "Know more about 3505 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3505 covering Dextrins & Modified Starches." canonical: "https://busy.in/hsn/sub-chapter-3505/" --- # HSN Sub-chapter 3505: Dextrins & Modified Starches Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches Part of [Chapter 35: Albuminoidal Substances, Modified Starches, Glues, Enzymes](https://busy.in/hsn/chapter-35/). - Current GST rate: 5% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 35051010 | [Esterified starches](https://busy.in/hsn/hsn-35051010/) | | 35051090 | [Modified starches](https://busy.in/hsn/hsn-35051090/) | | 35052000 | [Glues](https://busy.in/hsn/hsn-35052000/) | ## Frequently asked questions ### What products are classified under HSN 3505 It includes Dextrins & Modified Starches ### Can reverse charge ever apply to transactions involving Dextrins & Modified Starches? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Dextrins & Modified Starches are forward charge. Check the current notifications for any special cases before deciding. ### Is the composition scheme suitable if I mainly trade Dextrins & Modified Starches? 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. ### What are the e‑way bill and e‑invoice points while moving Dextrins & Modified Starches? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### How should I document Dextrins & Modified Starches sent for job work? Use a delivery challan for sending Dextrins & Modified Starches 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. ### Can I claim ITC on inputs and services used for Dextrins & Modified Starches? If your outward supply of Dextrins & Modified Starches is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### How are warranty replacements of Dextrins & Modified Starches 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. ## India's trade performance: HSN Sub-Chapter 3505 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹456 Cr (−10.64% YoY) — 0.0123% of India's total exports - Imports: ₹821 Cr (−0.05% YoY) — 0.0135% of India's total imports - Trade balance: −₹365 Cr (Deficit); surplus rank #835 of 1233 sub-chapters - Share of Chapter 35: 13.59% of its exports; import side 9.97% - Rank within Chapter 35: #4 of 7 by export value; import-side #4 ### Key metrics - Export CAGR: 10.26% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #553 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +77.67% in FY 2022-23 - Contribution to Ch. 35: 13.59% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 3505 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. 35 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 35 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 253.97 | 0.0111% | — | 14.41% | 362.65 | 0.0101% | — | 10.01% | −108.68 | #562 | | FY 2019-20 | 267.92 | 0.0121% | +5.49% | 16.93% | 407.23 | 0.0121% | +12.29% | 10.48% | −139.31 | #545 | | FY 2020-21 | 177.87 | 0.0083% | −33.61% | 9.55% | 388.40 | 0.0133% | −4.62% | 9.63% | −210.53 | #621 | | FY 2021-22 | 267.33 | 0.0085% | +50.30% | 9.81% | 572.39 | 0.0125% | +47.37% | 9.53% | −305.06 | #611 | | FY 2022-23 | 474.96 | 0.0131% | +77.67% | 13.16% | 772.07 | 0.0134% | +34.89% | 11.19% | −297.11 | #520 | | FY 2023-24 | 510.53 | 0.0141% | +7.49% | 16.31% | 821.84 | 0.0146% | +6.45% | 11.63% | −311.31 | #517 | | FY 2024-25 | 456.22 | 0.0123% | −10.64% | 13.59% | 821.46 | 0.0135% | −0.05% | 9.97% | −365.24 | #553 | - CAGR (7-year): exports 10.26%/yr, imports 14.60%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 3505 export-import analysis ### Consistent export growth: 10.26% CAGR over 7 years India's exports under HSN Sub-Chapter 3505 have grown at a compound annual rate of 10.26% over 7 fiscal years, rising from ₹253.97 Crore in FY 2018-19 to ₹456.22 Crore in FY 2024-25. ### HSN Sub-Chapter 3505 ranked #553 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 3505 ranks #553 out of 1233 sub-chapters by total export value. Within Chapter 35, it ranks #4 of 7. By trade surplus, it ranks #835 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 3505 exports The strongest single-year export movement for HSN Sub-Chapter 3505 was recorded in FY 2022-23, when exports surged by 77.67% over the prior year. ### India records a trade deficit of ₹365.24 Crore in HSN Sub-Chapter 3505 goods In FY 2024-25, India's imports of ₹821.46 Cr exceeded exports of ₹456.22 Cr, resulting in a trade deficit of ₹365.24 Crore — ranking #835 of 1233 by surplus magnitude. ### Import growth of 14.60% CAGR signals rising demand for Dextrins & Modified Starches India's imports under HSN Sub-Chapter 3505 have grown at 14.60% CAGR, reaching ₹821.46 Crore in FY 2024-25. ### HSN Sub-Chapter 3505 contributes 13.59% of Chapter 35 exports — ranked #4 Among the 7 sub-chapters under Chapter 35, HSN Sub-Chapter 3505 ranks #4 by export value — accounting for 13.59% of the chapter's total exports in FY 2024-25. On the import side, it holds 9.97% share (rank #4). ## Related Sub-Chapters in Chapter 35 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 3506: Prepared glues & adhesives for retail](https://busy.in/hsn/sub-chapter-3506/) | ₹1,054 Cr | | #2 | [HSN Sub-Chapter 3507: Prepared enzymes](https://busy.in/hsn/sub-chapter-3507/) | ₹723 Cr | | #3 | [HSN Sub-Chapter 3503: Gelatin and animal glues](https://busy.in/hsn/sub-chapter-3503/) | ₹456 Cr | | #4 | HSN Sub-Chapter 3505: Dextrins & Modified Starches (this hsn sub-chapter) | ₹456 Cr | | #5 | [HSN Sub-Chapter 3504: Peptones & Protein Derivatives](https://busy.in/hsn/sub-chapter-3504/) | ₹333 Cr | | #6 | [HSN Sub-Chapter 3501: Casein products](https://busy.in/hsn/sub-chapter-3501/) | ₹180 Cr | | #7 | [HSN Sub-Chapter 3502: Albumins & protein derivatives](https://busy.in/hsn/sub-chapter-3502/) | ₹155 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 3501 | [Casein products](https://busy.in/hsn/sub-chapter-3501/) | | 3502 | [Albumins & protein derivatives](https://busy.in/hsn/sub-chapter-3502/) | | 3503 | [Gelatin and animal glues](https://busy.in/hsn/sub-chapter-3503/) | | 3504 | [Peptones & Protein Derivatives](https://busy.in/hsn/sub-chapter-3504/) | | 3506 | [Prepared glues & adhesives for retail](https://busy.in/hsn/sub-chapter-3506/) | | 3507 | [Prepared enzymes](https://busy.in/hsn/sub-chapter-3507/) |