HSN Code 23032000 -- – Residues of starch manufacture and similarresidues, beet-pulp, bagasse and other (GST Rate 5%)

HSN Code 23032000

Residues of starch manufacture and similarresidues, beet-pulp, bagasse and otherwaste of sugar manufacture, brewing ordistilling dregs and waste, whether ornot in the form of pellets beet-pulp, bagasse and other waste of sugar manufacture

HSN23032000

Residues of starch manufacture and similarresidues, beet-pulp, bagasse and otherwaste of sugar manufacture, brewing ordistilling dregs and waste, whether ornot in the form of pellets beet-pulp, bagasse and other waste of sugar manufacture

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 2303
Subheading: 230320
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Residues of starch manufacture and similarresidues, beet-pulp, bagasse and other. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 23032000?
HSN Code 23032000 is the official Harmonized System of Nomenclature code for Residues of starch manufacture and similarresidues, beet-pulp, bagasse and otherwaste of sugar manufacture, brewing ordi, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 23032000?
HSN Code 23032000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 23032000 belong to?
HSN Code 23032000 falls under Chapter 23 -- Residues from food industries of the GST tariff.
Scroll to Top