Chapter 23GST Classification

Residues and Waste from Food Industries

Covers animal feed, oil cake, and food waste.

Based on Customs Tariff ActUpdated: December 2025

Total Codes103

Dominant RateMost animal feed is Nil/5%.

Includes: Animal Feed, Oil Cake, Bran...

How to find the correct HSN Code in Chapter 23?

Identify Heading: Match your product with the 4-digit headings below.

Check Exclusions: Ensure your item isn't listed in the "Excluded" section.

Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.

Browse HSN Codes in Chapter 23

Quick Filter:

2301

FLOURS,... (Heading Category)

23010% GST

FLOURS, MEALS AND PELLETS, OF MEAT OR MEAT OFFAL, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, UNFIT FOR HUMAN CONSUMPTION; GREAVES

Calculate

2301100% GST

FLOURS, MEALS AND PELLETS, OF MEAT OR MEAT OFFAL, GREAVES :

Calculate

230110100% GST

MEAT MEALS AND PELLETS (INCLUDING TANKAGE)

Calculate

230110900% GST

OTHER (INCLUDING GREAVES)

Calculate

2301200% GST

FLOURS, MEALS AND PELLETS, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES :

Calculate

230120110% GST

IN POWDER FORM

Calculate

230120190% GST

OTHER

Calculate

230120900% GST

OTHER

Calculate

2302

BRAN,... (Heading Category)

23020% GST

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

Calculate

2302100% GST

OF MAIZE (CORN) :

Calculate

230210100% GST

MAIZE BRAN

Calculate

230210900% GST

OTHER

Calculate

230220100% GST

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

Calculate

230220200% GST

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

Calculate

230220900% GST

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

Calculate

2302300% GST

OF WHEAT

Calculate

230230000% GST

OF WHEAT

Calculate

2302400% GST

OF OTHER CEREALS

Calculate

230240000% GST

OF OTHER CEREALS

Calculate

2302500% GST

OF LEGUMINOUS PLANTS

Calculate

230250000% GST

OF LEGUMINOUS PLANTS

Calculate

2303

RESIDUES... (Heading Category)

23035% GST

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

Calculate

2303105% GST

RESIDUES OF STARCH MANUFACTURE AND SIMILAR RESIDUES

Calculate

230310005% GST

RESIDUES OF STARCH MANUFACTURE AND SIMILAR RESIDUES

Calculate

2303205% GST

BEET-PULP, BAGASSE AND OTHER WASTE OF SUGAR MANUFACTURE

Calculate

230320005% GST

BEET-PULP, BAGASSE AND OTHER WASTE OF SUGAR MANUFACTURE

Calculate

2303305% GST

BREWING OR DISTILLING DREGS AND WASTE

Calculate

230330005% GST

BREWING OR DISTILLING DREGS AND WASTE

Calculate

2304

OIL-CAKE... (Heading Category)

23045% GST

OIL-CAKE AND OTHER SOLID RESIDUES WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF SOYABEAN OIL

Calculate

2304005% GST

OIL-CAKE AND OTHER SOLID RESIDUES WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF SOYABEAN OIL:

Calculate

230400105% GST

OIL-CAKE AND OIL-CAKE MEAL OF SOYABEAN, EXPELLER VARIETY

Calculate

230400205% GST

OIL-CAKE OF SOYABEAN, SOLVENT EXTRACTED (DEFATTED) VARIETY

Calculate

230400305% GST

MEAL OF SOYABEAN, SOLVENT EXTRACTED (DEFATTED)

Calculate

230400905% GST

OTHER

Calculate

2305

OIL-CAKE... (Heading Category)

23055% GST

OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF GROUND-NUT OIL

Calculate

2305005% GST

OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF GROUND-NUT OIL:

Calculate

230500105% GST

OIL-CAKE AND OIL-CAKE MEAL OF GROUND-NUT, EXPELLER VARIETY

Calculate

230500205% GST

OIL-CAKE AND OIL-CAKE MEAL OF GROUND-NUT, SOLVENT EXTRACTED VARIETY (DEFATTED)

Calculate

230500905% GST

OTHER

Calculate

2306

OIL-CAKE... (Heading Category)

23060% GST

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

Calculate

2306100% GST

OF COTTON SEEDS :

Calculate

230610100% GST

OIL-CAKE AND OIL-CAKE MEAL, DECORTICATED EXPELLER VARIETY

Calculate

230610200% GST

OIL-CAKE AND OIL-CAKE MEAL, DECORTICATED, SOLVENT EXTRACTED (DEFATTED) VARIETY

Calculate

230610300% GST

OIL-CAKE AND OIL-CAKE MEAL, UNDECORTICATED, EXPELLER VARIETY

Calculate

230610400% GST

OIL-CAKE AND OIL-CAKE MEAL, UNDECORTICATED, SOLVENT EXTRACTED (DEFATTED) VARIETY

Calculate

230610900% GST

OTHER

Calculate

2306200% GST

OF LINSEED :

Calculate

230620100% GST

OIL-CAKE AND OIL-CAKE MEAL, EXPELLER VARIETY

Calculate

230620200% GST

OIL-CAKE AND OIL-CAKE MEAL, SOLVENT EXTRACTED

Calculate

230620900% GST

OTHER

Calculate

2306300% GST

OF SUNFLOWER SEEDS:

Calculate

230630100% GST

OIL-CAKE AND OIL-CAKE MEAL, EXPELLER VARIETY

Calculate

230630200% GST

OIL-CAKE AND OIL-CAKE MEAL, SOLVENT EXTRACTED

Calculate

230630900% GST

OTHER

Calculate

2306410% GST

OF LOW ERUCIC ACID RAPE OR COLZA SEEDS

Calculate

230641000% GST

OF LOW ERUCIC ACID RAPE OR COLZA SEEDS

Calculate

2306490% GST

OTHER

Calculate

230649000% GST

OTHER

Calculate

2306500% GST

OF COCONUT OR COPRA :

Calculate

230650100% GST

OIL-CAKE AND OIL-CAKE MEAL, EXPELLER VARIETY

Calculate

230650200% GST

OIL-CAKE AND OIL-CAKE MEAL, SOLVENT EXTRACTED (DEFATTED) VARIETY

Calculate

230650900% GST

OTHER

Calculate

2306600% GST

OF PALM NUTS OR KERNELS

Calculate

230660000% GST

OF PALM NUTS OR KERNELS

Calculate

230670000% GST

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

Calculate

2306900% GST

OTHER:

Calculate

230690110% GST

OF MOWRA SEEDS

Calculate

230690120% GST

OF MUSTARD SEEDS

Calculate

230690130% GST

OF NIGER SEEDS

Calculate

230690140% GST

OF SEASAMUM SEEDS

Calculate

230690150% GST

OF MANGO KERNEL

Calculate

230690160% GST

OF SAL (DE-OILED)

Calculate

230690170% GST

OF CASTOR SEEDS

Calculate

230690180% GST

OF NEEM SEEDS

Calculate

230690190% GST

OF OTHER SEEDS

Calculate

230690210% GST

OF MUSTARD SEEDS

Calculate

230690220% GST

OF NIGER SEEDS

Calculate

230690230% GST

OF CARDI SEEDS

Calculate

230690240% GST

OF SEASAMUM SEEDS

Calculate

230690250% GST

OF MANGO KERNEL

Calculate

230690260% GST

OF SAL (DE-OILED)

Calculate

230690270% GST

OF CASTOR SEEDS

Calculate

230690280% GST

OF NEEM SEEDS

Calculate

230690290% GST

OF OTHER SEEDS

Calculate

230690300% GST

RESIDUES BABOOL SEED EXTRACTION

Calculate

230690900% GST

OTHER

Calculate

2307

WINE... (Heading Category)

23075% GST

WINE LEES; ARGOL

Calculate

2307005% GST

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER~Wine lees; argol

Calculate

2307005% GST

WINE LEES, ARGOL

Calculate

230700005% GST

WINE LEES; ARGOL

Calculate

2308

VEGETABLE... (Heading Category)

23080% GST

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

Calculate

2308000% GST

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

Calculate

230800000% GST

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

Calculate

2309

PREPARATIONS... (Heading Category)

23090% GST

PREPARATIONS OF A KIND USED IN ANIMAL FEEDING

Calculate

2309100% GST

DOG OR CAT FOOD, PUT UP FOR RETAIL SALE

Calculate

230910000% GST

DOG OR CAT FOOD, PUT UP FOR RETAIL SALE

Calculate

2309900% GST

OTHER :

Calculate

230990100% GST

COMPOUNDED ANIMAL FEED

Calculate

230990200% GST

CONCENTRATES FOR COMPOUND ANIMAL FEED

Calculate

230990310% GST

PRAWN AND SHRIMPS FEED

Calculate

230990320% GST

FISH FEED IN POWDERED FORM

Calculate

230990390% GST

OTHER

Calculate

230990900% GST

OTHER

Calculate

Loading Codes...

What does Chapter 23 Cover?

Covers animal feed, oil cake, and food waste.

Included

Oil cake
Bran
Prepared Animal Feed
Dog/Cat Food

Excluded

GrainsGo to Ch 10

Common Confusions

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

Compliance Notes

• 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
• 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
• Export/Import: Always use full 8-digit code.

Expert FAQs for Chapter 23

Is Cattle Feed exempt?

Yes, mostly Nil rated.

HSN Classification Framework

HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.

Related Chapters

10Cereals

12Oil Seeds and Oleaginous Fruits

15Animal or Vegetable Fats and Oils

View All 99 Chapters