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Chapter 23 of the HSN tariff covers Residues and waste from the food industries; prepared animal fodder. It has 9 headings (4-digit codes) and 70 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
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Headings in this chapter
2301Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or…2302Bran, sharps and other residues, whether or not in the form of pellets, derived from the…2303Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste…2304Oil-cake and other solid residues whether or not ground or in the form of pellets…2305Oil-cake and other solid residues, whether or not ground or in the form of pellets…2306Oil-cake and other solid residues, whether or not ground or in the form of pellets…2307Wine lees; argol2308Vegetable materials and vegetable waste, vegetable residues and by-products, whether or…2309Preparations of a kind used in animal feeding
2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
230110 | Flours, meals and pellets, of meat or meat offal, greaves | Nil or 5% |
23011010 | Meat meals and pellets (including tankage) | 5% |
23011090 | Other (including greaves) | 5% |
230120 | Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates | Nil or 5% |
23012011 | In powder form | Nil or 5% |
23012019 | Other | 5% |
23012090 | Other | 5% |
2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
230210 | Of maize (corn) | Nil or 5% |
23021010 | Maize bran | Nil or 5% |
23021090 | Other | Nil or 5% |
23022010 | Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : de-oiled rice bran | 5% |
23022020 | Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : rice bran, raw | 5% |
23022090 | Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : other | 5% |
230230 | Of wheat | Nil or 5% |
23023000 | Of wheat | Nil |
230240 | Of other cereals | Nil or 5% |
23024000 | Of other cereals | Nil or 5% |
230250 | Of leguminous plants | Nil or 5% |
23025000 | Of leguminous plants | 5% |
2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
230310 | Residues of starch manufacture and similar residues | 5% |
23031000 | Residues of starch manufacture and similar residues | 5% |
230320 | Beet-pulp, bagasse and other waste of sugar manufacture | 5% |
23032000 | Beet-pulp, bagasse and other waste of sugar manufacture | 5% |
230330 | Brewing or distilling dregs and waste | 5% |
23033000 | Brewing or distilling dregs and waste | 5% |
2304 Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
230400 | Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil | 5% |
23040010 | Oil-cake and oil-cake meal of soyabean, expeller variety | 5% |
23040020 | Oil-cake of soyabean, solvent extracted (defatted) variety | 5% |
23040030 | Meal of soyabean, solvent extracted (defatted) | 5% |
23040090 | Other | 5% |
2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
230500 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil | 5% |
23050010 | Oil-cake and oil-cake meal of ground-nut, expeller variety | 5% |
23050020 | Oil-cake and oil-cake meal of ground-nut, solvent extracted variety (defatted) | 5% |
23050090 | Other | 5% |
2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
230610 | Of cotton seeds | Nil or 5% |
23061010 | Oil-cake and oil-cake meal, decorticated expeller variety | Nil |
23061020 | Oil-cake and oil-cake meal, decorticated, solvent extracted (defatted) variety | Nil |
23061030 | Oil-cake and oil-cake meal, undecorticated, expeller variety | Nil |
23061040 | Oil-cake and oil-cake meal, undecorticated, solvent extracted (defatted) variety | Nil |
23061090 | Other | Nil |
230620 | Of linseed | Nil or 5% |
23062010 | Oil-cake and oil-cake meal, expeller variety | 5% |
23062020 | Oil-cake and oil-cake meal, solvent extracted (defatted) variety | 5% |
23062090 | Other | 5% |
230630 | Of sunflower seeds | Nil or 5% |
23063010 | Oil-cake and oil-cake meal, expeller variety | 5% |
23063020 | Oil-cake and oil-cake meal, solvent extracted (defatted) variety | 5% |
23063090 | Other | 5% |
230641 | Of low erucic acid rape or colza seeds | Nil or 5% |
23064100 | Of low erucic acid rape or colza seeds | 5% |
230649 | Other | Nil or 5% |
23064900 | Other | 5% |
230650 | Of coconut or copra | Nil or 5% |
23065010 | Oil-cake and oil-cake meal, expeller variety | 5% |
23065020 | Oil-cake and oil-cake meal, solvent extracted (defatted) variety | 5% |
23065090 | Other | 5% |
230660 | Of palm nuts or kernels | Nil or 5% |
23066000 | Of palm nuts or kernels | 5% |
23067000 | Oil-cake and other solid residues, whether or not ground or in the form ofpellets, resulting from the extraction ofvegetable fats or oils, other than thoseof heading 2304 or 2305 of maize (corn) germ | 5% |
230690 | Other | Nil or 5% |
23069011 | Of mowra seeds | 5% |
23069012 | Of mustard seeds | 5% |
23069013 | Of niger seeds | 5% |
23069014 | Of seasamum seeds | 5% |
23069015 | Of mango kernel | 5% |
23069016 | Of sal (de-oiled) | 5% |
23069017 | Of castor seeds | 5% |
23069018 | Of neem seeds | 5% |
23069019 | Of other seeds | 5% |
23069021 | Of mustard seeds | 5% |
23069022 | Of niger seeds | 5% |
23069023 | Of cardi seeds | 5% |
23069024 | Of seasamum seeds | 5% |
23069025 | Of mango kernel | 5% |
23069026 | Of sal (de-oiled) | 5% |
23069027 | Of castor seeds | 5% |
23069028 | Of neem seeds | 5% |
23069029 | Of other seeds | 5% |
23069030 | Residues babool seed extraction | 5% |
23069090 | Other | 5% |
2307 Wine lees; argol
GST: 5%
2308 Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
230800 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included | Nil |
23080000 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included | Nil |
2309 Preparations of a kind used in animal feeding
GST: Nil or 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
230910 | Dog or cat food, put up for retail sale | 18% |
23091000 | Dog or cat food, put up for retail sale | 18% |
230990 | Other | Nil or 5% |
23099010 | Compounded animal feed | Nil |
23099020 | Concentrates for compound animal feed | Nil |
23099031 | Prawn and shrimps feed | Nil |
23099032 | Fish feed in powdered form | Nil |
23099039 | Other | Nil |
23099090 | Other | Nil |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
