3505 HSN Code: Dextrins & Modified Starches

HSN Sub Chapter 3505 represents Dextrins & Modified Starches under GST classification. This code helps businesses identify Dextrins & Modified Starches correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 3505, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Dextrins & Modified Starches.

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New GST Rate for HSN Code 3505

GST Rate for Dextrins & Modified Starches under HSN Code 3505. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

35

HSN Code

3505

HSN Description

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches

New GST Rate

5 %
Essential

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 3505

Following tariff HSN codes fall under Dextrins & Modified Starches.

Tariff HSN

35051010

Description

Dextrins and other modified starches : Esterified starches

Tariff HSN

35051090

Description

Dextrins and other modified starches : Other

Tariff HSN

35052000

Description

Glues

India’s Trade Performance — HSN Sub-Chapter 3505 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹456 Cr

−10.64% vs FY 2023-24

0.0123% of India’s total exports

India’s Imports

FY 2024-25

₹821 Cr

−0.05% vs FY 2023-24

0.0135% of India’s total imports

Trade Balance

FY 2024-25

−₹365 Cr

Trade Deficit

Surplus rank #835 of 1233 subchapters

% of Chapter 35

FY 2024-25

13.59%

Share of Chapter 35’s total exports in FY 2024-25

Import side: 9.97% of Chapter 35’s imports

Rank Within Chapter 35

FY 2024-25

#4 of 7

Position by export value among subchapters in Chapter 35

Import-side rank: #4 of 7

At a glance

10.26%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#553

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+77.67%

Peak Growth Year

FY 2022-23 · strongest single-year move

13.59%

Contribution to Ch. 35

Share of Chapter 35 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #562

Balance

−108.68

Exports

253.97 ₹ Cr

0.0111% share

— YoY

14.41% of Ch. 35

Imports

362.65 ₹ Cr

0.0101% share

— YoY

10.01% of Ch. 35

FY 2019-20 Exp. Rank #545

Balance

−139.31

Exports

267.92 ₹ Cr

0.0121% share

+5.49% YoY

16.93% of Ch. 35

Imports

407.23 ₹ Cr

0.0121% share

+12.29% YoY

10.48% of Ch. 35

FY 2020-21 Exp. Rank #621

Balance

−210.53

Exports

177.87 ₹ Cr

0.0083% share

−33.61% YoY

9.55% of Ch. 35

Imports

388.40 ₹ Cr

0.0133% share

−4.62% YoY

9.63% of Ch. 35

FY 2021-22 Exp. Rank #611

Balance

−305.06

Exports

267.33 ₹ Cr

0.0085% share

+50.30% YoY

9.81% of Ch. 35

Imports

572.39 ₹ Cr

0.0125% share

+47.37% YoY

9.53% of Ch. 35

FY 2022-23 Exp. Rank #520

Balance

−297.11

Exports

474.96 ₹ Cr

0.0131% share

+77.67% YoY

13.16% of Ch. 35

Imports

772.07 ₹ Cr

0.0134% share

+34.89% YoY

11.19% of Ch. 35

FY 2023-24 Exp. Rank #517

Balance

−311.31

Exports

510.53 ₹ Cr

0.0141% share

+7.49% YoY

16.31% of Ch. 35

Imports

821.84 ₹ Cr

0.0146% share

+6.45% YoY

11.63% of Ch. 35

FY 2024-25 Exp. Rank #553

Balance

−365.24

Exports

456.22 ₹ Cr

0.0123% share

−10.64% YoY

13.59% of Ch. 35

Imports

821.46 ₹ Cr

0.0135% share

−0.05% YoY

9.97% of Ch. 35

CAGR · 7-Year

Exports

10.26% /yr

Imports

14.60% /yr

Consistently Deficit
Chapter 35 total

reference, FY 2024-25

Export

₹3,357.86 Cr

Import

₹8,238.26 Cr

Trade Balance

−4,880.40

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3505 ranks #553 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3505 and GST compliance.

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.

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.

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