GST Rate for HSN 2306
Specific items under 2306
| HSN Code | Description | GST Rate |
|---|---|---|
| 230610 | OF COTTON SEEDS : | 0% |
| 230620 | OF LINSEED : | 0% |
| 230630 | OF SUNFLOWER SEEDS: | 0% |
| 230641 | OF LOW ERUCIC ACID RAPE OR COLZA SEEDS | 0% |
| 230649 | OTHER | 0% |
| 230650 | OF COCONUT OR COPRA : | 0% |
| 230660 | OF PALM NUTS OR KERNELS | 0% |
| 230690 | OTHER: | 0% |
| 23061010 | OIL-CAKE AND OIL-CAKE MEAL, DECORTICATED EXPELLER VARIETY | 0% |
| 23061020 | OIL-CAKE AND OIL-CAKE MEAL, DECORTICATED, SOLVENT EXTRACTED (DEFATTED) VARIETY | 0% |
| 23061030 | OIL-CAKE AND OIL-CAKE MEAL, UNDECORTICATED, EXPELLER VARIETY | 0% |
| 23061040 | OIL-CAKE AND OIL-CAKE MEAL, UNDECORTICATED, SOLVENT EXTRACTED (DEFATTED) VARIETY | 0% |
| 23061090 | OTHER | 0% |
| 23062010 | OIL-CAKE AND OIL-CAKE MEAL, EXPELLER VARIETY | 0% |
| 23062020 | OIL-CAKE AND OIL-CAKE MEAL, SOLVENT EXTRACTED | 0% |
| 23062090 | OTHER | 0% |
| 23063010 | OIL-CAKE AND OIL-CAKE MEAL, EXPELLER VARIETY | 0% |
| 23063020 | OIL-CAKE AND OIL-CAKE MEAL, SOLVENT EXTRACTED | 0% |
| 23063090 | OTHER | 0% |
| 23064100 | OF LOW ERUCIC ACID RAPE OR COLZA SEEDS | 0% |
| 23064900 | OTHER | 0% |
| 23065010 | OIL-CAKE AND OIL-CAKE MEAL, EXPELLER VARIETY | 0% |
| 23065020 | OIL-CAKE AND OIL-CAKE MEAL, SOLVENT EXTRACTED (DEFATTED) VARIETY | 0% |
| 23065090 | OTHER | 0% |
| 23066000 | OF PALM NUTS OR KERNELS | 0% |
| 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 | 0% |
| 23069011 | OF MOWRA SEEDS | 0% |
| 23069012 | OF MUSTARD SEEDS | 0% |
| 23069013 | OF NIGER SEEDS | 0% |
| 23069014 | OF SEASAMUM SEEDS | 0% |
| 23069015 | OF MANGO KERNEL | 0% |
| 23069016 | OF SAL (DE-OILED) | 0% |
| 23069017 | OF CASTOR SEEDS | 0% |
| 23069018 | OF NEEM SEEDS | 0% |
| 23069019 | OF OTHER SEEDS | 0% |
| 23069021 | OF MUSTARD SEEDS | 0% |
| 23069022 | OF NIGER SEEDS | 0% |
| 23069023 | OF CARDI SEEDS | 0% |
| 23069024 | OF SEASAMUM SEEDS | 0% |
| 23069025 | OF MANGO KERNEL | 0% |
| 23069026 | OF SAL (DE-OILED) | 0% |
| 23069027 | OF CASTOR SEEDS | 0% |
| 23069028 | OF NEEM SEEDS | 0% |
| 23069029 | OF OTHER SEEDS | 0% |
| 23069030 | RESIDUES BABOOL SEED EXTRACTION | 0% |
| 23069090 | OTHER | 0% |
Tax calculator for HSN 2306
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 23 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 2306
What is the GST rate for HSN 2306?▾
GST rate for HSN 2306 is 0%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 2306 in the line item and apply GST @ 0%. For intra-state supplies: 0% CGST + 0% SGST. For inter-state supplies: 0% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 2306
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 23.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.