Table of Contents
- Updated on : September 20, 2025
HSN Chapter 35: Glues, Enzymes, Albumins & Starches Classification GST India
HSN Code & GST Rate for Glues, Gelatin & Enzymes - Chapter 35
HSN Chapter 35 maintains a mixed GST structure post-September 2025 reforms, with essential natural products like gelatin and starch-based adhesives receiving favorable 5% GST rates, while synthetic proteins and industrial enzymes remain at the standard 18% GST rate. This balanced approach supports both traditional food and pharmaceutical industries through affordable natural binding agents while maintaining appropriate taxation on specialized industrial biochemicals and synthetic protein products.
Key Classification Factors for Glues, Enzymes, Albumins & Starches GST Rates
- Natural Product Benefits: Gelatin and starch-based products at favorable 5% GST
- Industrial Application Rate: Most protein derivatives and enzymes at standard 18% GST
- Food Industry Support: Essential food-grade binding agents at lower rates
- Biotechnology Consistency: Specialized enzymes and proteins at uniform commercial rates
Complete HSN Code Table: Glues, Enzymes, Albumins & Starches (Chapter 35)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| 5% | Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 | 3503 | 35030010, 35030020, 35030030, 35030090 |
| 5% | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches | 3505 | 35051010, 35051090, 35052000 |
| 9% | Casein, caseinates and other casein derivatives; casein glues | 3501 | 35011000, 35019000 |
| 9% | 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 | 3502 | 35021100, 35021900, 35022000, 35029000 |
| 9% | Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soy protein | 3504 | 35040010, 35040091, 35040099 |
| 9% | 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 | 3506 | 35061000, 35069110, 35069190, 35069910, 35069991, 35069999 |
| 9% | Enzymes; prepared enzymes | 3507 | 35071011, 35071019, 35071091, 35071099, 35079010, 35079020 |
🧪 Strategic GST Structure for Biochemical Products - September 2025:
- Natural Product Benefits: Gelatin and starch-based adhesives at favorable 5% GST supporting food, pharmaceutical, and traditional industries
- Food Industry Support: Essential food-grade binding agents and thickeners at affordable rates
- Pharmaceutical Raw Material Relief: Gelatin capsules and pharmaceutical excipients at supportive rates
- Industrial Protein Classification: Synthetic proteins and specialized enzymes at moderate 9% GST maintaining sector consistency
- Manufacturing Input Optimization: Adhesives and glues at reasonable rates supporting diverse manufacturing sectors
- Biotechnology Sector Balance: Industrial enzymes at moderate rates encouraging biotechnology innovation
- Traditional Industry Recognition: Animal-derived glues and natural starches receive favorable treatment
- Research & Development Support: Specialized biochemicals at competitive rates supporting innovation
- Export Competitiveness: Balanced rates across protein and enzyme categories boost global competitiveness
📋 GST Council Updates - September 2025
The 56th GST Council meeting implemented targeted reforms for Chapter 35 under the "Industrial Input Optimization" initiative, strategically supporting essential natural products while maintaining appropriate taxation on specialized biochemicals. The simplified two-tier structure benefits traditional and food industries significantly.
Key decisions for Chapter 35 include:
- Natural Product Priority: Gelatin and starch-based products moved to favorable 5% GST supporting food, pharmaceutical, and capsule manufacturing industries
- Industrial Enzyme Balance: Specialized enzymes and proteins moved from 18% to moderate 9% GST encouraging biotechnology and industrial innovation
- Food Industry Relief: Essential food-grade binding agents and thickeners at highly affordable rates
- Pharmaceutical Support: Gelatin capsules and pharmaceutical excipients benefit from significant rate reduction
- Adhesive Industry Benefits: Commercial glues and adhesives at moderate 9% GST supporting manufacturing operations
- Traditional Industry Recognition: Animal-derived glues receive favorable treatment supporting traditional crafts and industries
These reforms recognize the dual nature of Chapter 35 products - supporting traditional food and pharmaceutical industries through favorable rates on natural products while maintaining competitive rates on industrial biochemicals. The changes particularly benefit small-scale food processors, pharmaceutical manufacturers, and traditional industries using natural binding agents.
🧪 Expert GST for Biochemical & Adhesive Industries
Professional tax consultancy for enzyme, protein, gelatin, and adhesive manufacturers under the new GST structure
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.