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 |
|
18% | July 1 2017 |
| 350300 |
|
18% | July 1 2017 |
| 35030010, 35030020, 35030030, and 35030090 |
|
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 |
|
18% | July 1 2017 |
| 35061000 |
|
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 |
|
18% | July 1 2017 |
| 350699 | Other | 18% | July 1 2017 |
| 35069910 |
|
18% | July 1 2017 |
| 35069991 and 35069999 |
|
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 |
|
18% | July 1 2017 |
| 35071019 |
|
18% | July 1 2017 |
| 35071091 |
|
18% | July 1 2017 |
| 35071099 |
|
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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