GST Rate & HSN Code for Albuminoidal substances; modified starches; glues; enzymes

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  • 10/09/2024

Table of Contents

Introduction

The launch of the GST system on 1st July 2017 has mandated companies and businesses to file their tax returns periodically. However, filing GST returns requires every business/company to learn the HSN Code. In this blog post, you will get the information related to the GST Rate and HSN Code of Chapter 35.  

HSN Code/HSN Export Code Description GST Rate Effective Date
3501 Casein, casein derivatives, caseinates, and glues of casein 18% July 1 2017
35011000 Casein, derivatives of casein, caseinates, and casein glues of casein 18% July 1 2017
35019000 Casein, derivatives of casein, caseinates, and other glues of casein 18% July 1 2017
3502 Albumins, including the concentrates of multiple whey proteins, based on weight exceeding 80%, albuminates, as calculated on the dry matter and related albumin derivates-egg albumin 18% July 1 2017
35021100 Albumins, including the concentrates of multiple whey proteins, based on weight exceeding 80%, albuminates, as calculated on the dry matter and related albumin derivates egg albumin: Dried. 18% July 1 2017
35021900 Albumins, including the concentrates of multiple whey proteins, based on weight exceeding 80%, albuminates, as calculated on the dry matter and related albumin derivates egg albumin: Other 18% July 1 2017
35022000 Albumins, including the concentrates of multiple whey proteins, based on weight exceeding 80%, albuminates, as calculated on the dry matter and related albumin derivates milk albumin: including the multiple whey protein concentrate 18% July 1 2017
35029000 Albumins, including the concentrates of multiple whey proteins, based on weight exceeding 80%, albuminates, as calculated on the dry matter and related albumin derivates other 18% July 1 2017
3503
  • Gelatin with gelatin in square/rectangular sheets, whether colored and surface-worked or not 
  • Derivatives of gelatin, isinglass, and other animal-origin glues excluding the casein glues under the heading 3501 
 18% July 1 2017
350300
  • Gelatin with gelatin in square/rectangular sheets, whether colored and surface-worked or not 
  • Derivatives of gelatin, isinglass, and other animal-origin glues excluding the casein glues under the heading 3501 
 18% July 1 2017
35030010, 35030020, 35030030, and 35030090
  • Gelatin with gelatin in square/rectangular sheets, whether colored and surface-worked or not 
  • Derivatives of gelatin, isinglass, and other animal-origin glues excluding the casein glues under the heading 3501 
  • Gelatin in square/rectangular containers
 18% July 1 2017
3504 Peptones and derivatives of peptones, related protein substances, and their derivatives, not included or mentioned anywhere else, both chromed and non-chromed hide powder. 18% July 1 2017
350400 Peptones and derivatives of peptones, related protein substances, and their derivatives, not included or mentioned anywhere else, both chromed and non-chromed hide powder. 18% July 1 2017
35040010, 35040091, and 

35040099 

 Peptones and derivatives of peptones, related protein substances, and their derivatives, not included or mentioned anywhere else, both chromed and non-chromed hide powder, peptones and derivatives of peptones, other substances of protein and their derivatives not mentioned or included anywhere else. 18% July 1 2017
3505 Dextrins and related modified starches, like esterified and pregelatinized starches, and glues based on starches, or on dextrins and related modified starches 18% July 1 2017
350510 Dextrins and related modified starches, like esterified and pregelatinized starches, and glues based on starches 18% July 1 2017
35051010 Dextrins and related modified starches, like esterified and pregelatinized starches, and glues based on starches, or on dextrins and related modified starches: esterified starches 18% July 1 2017
35051090 Dextrins and related modified starches, like esterified and pregelatinized starches, and glues based on starches, or on dextrins and related modified starches: others 18% July 1 2017
35052000 Dextrins and related modified starches, like esterified and pregelatinized starches, and glues based on starches, or on dextrins and related modified glues of starches 18% July 1 2017
3506
  • Prepared glues and related adhesives in prepared form, which are not specified/included anywhere else 
  • Products suitable to use as adhesives or glues and placed for retail sale as adhesives and glues
  • Glues, adhesives, and their products of net weight up to 1kg
 18% July 1 2017
35061000
  • Prepared glues and related adhesives in prepared form, which are not specified/included anywhere else 
  • Products suitable to use as adhesives or glues and placed for retail sale as adhesives and glues
  • Glues, adhesives, and their products of net weight up to 1kg
  • Products work well to use as adhesives or glues
 18% July 1 2017
350691 Polymer-based adhesives from Heading 3901 to Heading 3913 or rubber-based adhesives 18% July 1 2017
35069110 and

35069190 
  • Prepared glues and related adhesives in prepared form, which are not specified/included anywhere else 
  • Products suitable to use as adhesives or glues and placed for retail sale as adhesives and glues
  • Glues, adhesives, and their products of net weight up to 1kg: Other: HAE polymer-based adhesives
 18% July 1 2017
350699 Other 18% July 1 2017
35069910
  • Prepared glues and related adhesives in prepared form, which are not specified/included anywhere else 
  • Products suitable to use as adhesives or glues and placed for retail sale as adhesives and glues
  • Glues, adhesives, and their products of net weight up to 1kg: Other: Other: Combination of Phenol and Synthetic Glue
 18% July 1 2017
35069991 and 35069999
  • Prepared glues and related adhesives in prepared form, which are not specified/included anywhere else 
  • Products suitable to use as adhesives or glues and placed for retail sale as adhesives and glues
  • Glues, adhesives, and their products of net weight up to 1kg: Other: Other: Based on gum, latex, starch, UF, PVA, and PF
 18% July 1 2017
3507 Enzymes in raw form and Prepared Enzymes not included or specified somewhere else  18% July 1 2017
350710 Concentrates and Rennet thereof 18% July 1 2017
35071011
  • Enzymes in raw form and Prepared Enzymes not included or specified somewhere else
  • Concentrates and Rennet thereof: Microbial Rennet: Animal Rennet
 18% July 1 2017
35071019
  • Enzymes in raw form and Prepared Enzymes not included or specified somewhere else
  • Concentrates and Rennet thereof: Microbial Rennet: Other
 18% July 1 2017
35071091
  • Enzymes in raw form and Prepared Enzymes not included or specified somewhere else
  • Concentrates and Rennet thereof: Other: Animal Rennet
 18% July 1 2017
35071099
  • Enzymes in raw form and Prepared Enzymes not included or specified somewhere else
  • Concentrates and Rennet thereof: Other: Other
 18% July 1 2017
350790 Other 18% July 1 2017
35079010 Enzymes in raw form and Prepared Enzymes not included or specified somewhere else: Other: Industrial Enzymes or Textile Assistant 18% July 1 2017
35079020 Enzymes in raw form and Prepared Enzymes not included or specified somewhere else: Other: Pancretin Pure other than Medicament. 18% July 1 2017
35079030 Enzymes in raw form and Prepared Enzymes not included or specified somewhere else: Other: Pepsin other than Medicament. 18% July 1 2017
35079040 Enzymes in raw form and Prepared Enzymes not included or specified somewhere else: Other: Pure form of Pectin Esterases. 18% July 1 2017
35079050 Enzymes in raw form and Prepared Enzymes not included or specified somewhere else: Other: Pectimase or Pectolytic Enzyme 18% July 1 2017
35079061 Enzymes in raw form and Prepared Enzymes not included or specified somewhere else: Other: Other Microbial Origin Enzymes: Streptokinase. 18% July 1 2017
35079062 Enzymes in raw form and Prepared Enzymes not included or specified at somewhere else: Other: Other Microbial Origin Enzymes: Enzymes of Amylases 18% July 1 2017
35079069 Enzymes in raw form and Prepared Enzymes not included or specified somewhere else: Other: Other Microbial Origin Enzymes: Other. 18% July 1 2017
35079071 Enzymes in raw form and Prepared Enzymes not included or specified somewhere else: Other: Enzymes must be used in the Pharmaceutical Industry, excluding Papain and Streptokinase of Pure Pharmaceutical Grade.

 

 18% July 1 2017
35079079 Enzymes in raw form and Prepared Enzymes not included or specified somewhere else: Other: Enzymes required to use in the Pharmaceutical Industry, excluding Streptokinase 18% July 1 2017
35079091 Enzymes in raw form and Prepared Enzymes not included or specified somewhere else: Other: Enzyme-based Preparations that contain diverse Food Stuffs 18% July 1 2017
35079099 Enzymes in raw form and Prepared Enzymes not included or specified somewhere else: Other: Other 18% July 1 2017

Explanations

Exclusions of Chapter 35

Chapter 35 of the HSN Code and GST Rate does not cover the following-

  • Yeasts fall under the category of Heading 2102
  • Fractions of blood, excluding the blood albumin nonprepared for prophylactic and therapeutic applications, medicaments, and related products fall under Chapter 30
  • Enzymatic preparations required for pre-tanning according to the Heading 3202
  • Enzymatic washing or soaking preparations, and related products under Chapter 34
  • Proteins in hard forms as in the heading 3913
  • Gelatin products belong to the printing industry, as in Chapter 49.

Terminology of Dextrins in the Heading 3505

The terminology Dextrins in the heading 3505 implies a few starch degradation products that contained reduced sugar content. One can express them as dextrose present on any dry substance and they do not exceed 10%. Accordingly, the products with reduced sugar content are categorized under the heading 1702.

Conclusion

To conclude, we should say that HSN Code Chapter 36 covers everything related to albuminoidal substances, glues, modified starches, and enzymes. Accordingly, the chapter highlights both local and import/export codes of various types of products belonging to the respective category. These include caseinates, casein, and their related derivatives, dried and egg albumin substances, and casein glues. Therefore, if you are dealing with albumins and glues, you must be familiar with the specific HSN codes specified under Chapter 35 to stay compliant with the latest GST regulations. 

Disclaimer: The rates and HSN codes are given above to the best of our knowledge and information. There may be various variations due to updates by the government. If you need any information regarding HSN code and GST rates then please visit  CBIC website.

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