HSN code · Customs Tariff of India · GST rate
23031000 is the 8-digit HSN code for “Residues of starch manufacture and similar residues”: tariff item 2303 10 00 under heading 2303 of the Customs Tariff of India. GST on this code is 5%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 23Heading 2303Sub-heading 2303 10Tariff item 2303 10 00
Residues of starch manufacture and similar residues
Tariff item 2303 10 00 · Heading 2303 · Chapter 23, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
230310008 digits: 23 + 03 + 10 + 002303 10 00Residues of starch manufacture and similar residuesHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 23 covers residues and waste from the food industries, prepared animal fodder. It sits in Section IV, prepared foodstuffs, beverages, spirits and vinegar, tobacco and manufactured tobacco substitutes.
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.
2303 10 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 2303.
Residues of starch manufacture and similar residues. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
One entry of the GST rate notification names this code: Notification No. 9/2025-Integrated Tax (Rate), Schedule I (5%), S. No. 156, “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”, effective from 22 September 2025. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule I (2.5%), same S. No.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Schedule I, S. No. 156Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 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%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
23031000 is covered by the highlighted entry. The 5% IGST rate corresponds to CGST 2.5% + SGST/UTGST 2.5% on supplies within a State.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 2303, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 230310, goes on B2B tax invoices.
Many businesses show the full 23031000, the tariff item itself.
Rate history
5% IGST · 2.5% CGST + 2.5% SGST/UTGST
Notification No. 9/2025-Integrated Tax (Rate), Schedule I (5%), S. No. 156: “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”. Central Tax: Notification No. 9/2025-Central Tax (Rate), Schedule I (2.5%), same S. No. Notification 9/2025 superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 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. The codes below sit closest to 23031000 in the Customs Tariff of India: codes elsewhere in chapter 23. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
23050010Heading 2305 · tariff item 2305 00 1023061020Heading 2306 · tariff item 2306 10 20Codes under other headings of chapter 23, residues and waste from the food industries, prepared animal fodder. Each page shows that code's own heading and GST rate entries.
Questions
5% IGST, made up of 2.5% CGST and 2.5% SGST/UTGST, from 22 September 2025. The entry is Notification No. 9/2025-Integrated Tax (Rate), Schedule I (5%), S. No. 156: “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”. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule I (2.5%), same S. No.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 2303 or 230310; many businesses use the full 23031000.
Tariff item 2303 10 00 of the Customs Tariff of India, First Schedule: “Residues of starch manufacture and similar residues”, under heading 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”), in chapter 23 (residues and waste from the food industries, prepared animal fodder), Section IV (prepared foodstuffs, beverages, spirits and vinegar, tobacco and manufactured tobacco substitutes). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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