Chapter 23GST Classification

Residues and Waste from Food Industries

Residues and Waste from Food Industries. Cattle Feed, Oil Cake. Cattle feed is widely Exempt.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes103
Dominant RateMost animal feed is Nil/5%.
Key: Animal Feed, Oil Cake, Bran

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 2301).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 23

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Analysis of Chapter 23

Residues and Waste from Food Industries. Cattle Feed, Oil Cake. Cattle feed is widely Exempt.

Included

  • Oil cake
  • Bran
  • Prepared Animal Feed
  • Dog/Cat Food

Excluded

Expert insights

De-oiled cake (Exempt) vs Oil cake (Taxable).

  • Feed (Ch 23) vs Food (Ch 19): Feed is for animals.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 23

Is Cattle Feed exempt?

Yes, mostly Nil rated.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.