HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Casein, Albumin, Gelatin, Enzymes etc are mentioned in chapter 35.
The table given below comprises of the GST rates and HSN codes for Casein, Albumin, Gelatin, Enzymes,etc.
|
HSN Code |
Description |
Rate (%) |
Effective From |
Cess (%) |
Related Export/Import HSN Code |
|
3501 |
Casein, caseinates and other casein derivatives; casein glues |
18 |
28/06/2017 |
35011000, 35019000 |
|
|
3502 |
Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives |
18 |
28/06/2017 |
35021100, 35021900, 35022000, 35029000 |
|
|
3503 |
Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or colored) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of head-ing 3501 |
18 |
28/06/2017 |
35030010, 35030020, 35030030, 35030090 |
|
|
3504 |
Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein |
18 |
28/06/2017 |
35040010, 35040091, 35040099 |
|
|
3505 |
Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches |
18 |
28/06/2017 |
35051010, 35051090, 35052000 |
|
|
3506 |
Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg |
18 |
28/06/2017 |
35061000, 35069110, 35069190, 35069910, 35069991, 35069999 |
|
|
3507 |
Enzymes, prepared enzymes |
18 |
28/06/2017 |
35071011, 35071019, 35071091, 35071099, 35079010, 35079020, 35079030, 35079040, 35079050, 35079061, 35079062, 35079069, 35079071, 35079079, 35079091, 35079099 |
Disclaimer
The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.
FAQs
HSN codes are unique for each product. Under HSN, all the goods and services are divided into 21 sections, 99 chapters. Under 99 chapters there are 1244 headings and 5244 subheadings. Each item which is used for trade or commercial use, it is identified with 8 digit code using the HSN code rules.
Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.
GST Rates and HSN codes for Casein, Albumin, Gelatin, Enzymes etc are mentioned in chapter 35. Generally rate for items in this chapter is 18% as per the 31st GST council meeting which was held on 22nd December 2018.
Hey @HarishMehta
From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.
Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.
Hope this helps!
Hey @Dia_malhotra
Let’s take an example of Cocoa powder to calculate the GST using the HSN code.
Cocoa Powder per Kg = INR1,000.
HSN Code = 18 05 00 00
GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
Therefore, GST = INR180
Hope this helps!
Hey,
What are the consequences of not mentioning or incorrectly mentioning the HSN Code?
Hey @SonalYadav
It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.
Hope this helps!
Hey @Prasana_Srinivasan, this tool can help