HSN 11081400
Manioc (cassava) starch - Starches
8-digit tariff item under 1108 · Chapter 11 (Products of the milling industry; malt; starches; inulin; wheat gluten) · Section II
GST on HSN 11081400
| Rate | Description |
|---|---|
| 5% | Starches; inulinNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 1108.
Importing Products under HSN 11081400
| Basic Customs Duty | 50% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | - |
| ITC-HS import policy | Free |
| Unit of quantity | kg |
Exporting Products under HSN 11081400
| ITC-HS export policy | Free |
| Duty drawback (AIR 2023) | 0.15%, matched at 1108 |
| Export duty (Second Schedule) | None |
HSN 11081400 Classification
| Section II | Vegetable Products |
| Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten |
| 1108 | STARCHES; INULIN |
| 11081400 | Manioc (cassava) starch |
Similar HSN Codes
| Code | Description |
|---|---|
| 11081100 | Wheat starch |
| 11081200 | Maize (corn) starch |
| 11081300 | Potato starch |
| 110819 | Other: |
| 11082000 | Inulin |
Frequently Asked Questions
What is the HSN code for Manioc (cassava) starch - Starches?
The 8-digit HSN code is 11081400 - Manioc (cassava) starch - Starches, under heading 1108 of Chapter 11 (Products of the milling industry; malt; starches; inulin; wheat gluten).
What is the GST rate on HSN 11081400?
5% (Starches; inulin) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 11081400?
Basic Customs Duty is 50% plus 10% Social Welfare Surcharge.
Is import under HSN 11081400 allowed?
The ITC-HS import policy for this code is Free (no licence required).
What is the total import cost for HSN 11081400?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 50% = ₹50,000; Social Welfare Surcharge 10% of BCD = ₹5,000; IGST 5% on ₹155,000. Total duty payable is about ₹62,750, landing the consignment at ₹162,750. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Can Manioc (cassava) starch - Starches be exported from India?
The ITC-HS export policy for HSN 11081400 is Free under Schedule 2 of the ITC-HS.
Is duty drawback available on Manioc (cassava) starch - Starches?
Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 1108. No cap is notified. Drawback is claimed on export against the shipping bill.
CHAPTER 11
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
NOTES:
1. This Chapter does not cover:
(a) Roasted malt put up as coffee substitutes (headings 0901 or 2101);
(b) Prepared flours, groats, meals or starches of heading 1901;
(c) Corn flakes or other products of heading 1904;
(d) Vegetables, prepared or preserved, of headings 2001, 2004 or 2005;
(e) Pharmaceutical products (Chapter 30); or
(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2. (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:
(a) A starch content (determined by the modified Ewers polarimetric method*) exceeding that indicated in Column (2); and
(b) An ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).
Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.
*To know more about ‘modified Ewers polarimetric method’, visit International Organisation for Standardization (ISO) website link: http://www.iso.org/iso/iso_catalogue/catalogue_tc/catalogue_detail.htm?csnumber=18589
(B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading 1103 or 1104
|
Cereal |
Starch content |
Ash content |
Rate of passage through a sieve with an aperture of |
|
|
|
|
|
315 Micrometres (microns) |
500 micrometres (microns) |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
Wheat and rye |
45% |
2.5% |
80% |
- |
|
Barley |
45% |
3.0% |
80% |
- |
|
Oats |
45% |
5.0% |
80% |
- |
|
Maize (corn) And |
45% |
2.0% |
- |
90% |
|
Rice |
45% |
1.6% |
80% |
- |
|
Buckwheat |
45% |
4.0% |
80% |
- |
3. For the purposes of heading 1103, the terms “groats” and “meal” mean products obtained by the fragmentation of cereal grains, of which:
(a) In the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
(b) In the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- ITC(HS) Schedule 2 - Export Policy (DGFT)
- Customs Tariff Act, 1975 - First Schedule (import tariff)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify
