Chapter 35 : GST Rates and HSN codes for Casein, Albumin, Gelatin, Enzymes, etc

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.

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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

How HSN codes are unique?

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.

Who needs an HSN code?

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.

What is the GST Rate for Casein, Albumin, Gelatin, Enzymes, etc?

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.

Got Questions? Ask Away!

  1. 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!

  2. 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!

  3. Hey,

    What are the consequences of not mentioning or incorrectly mentioning the HSN Code?

  4. 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!

  5. Hey @Prasana_Srinivasan, this tool can help

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