HSN and GST Rate for Residue and Industrial Waste – HSN Chapter 23

HSN and GST Rate for Residue and Industrial Waste – HSN Chapter 23

In this article, we look at the HSN code and GST rate for residue and waste from industries which fall under Chapter 23 of the HSN Code. Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

Click here to read on GST Rate for Bike, Car, Tractor, Auto, Bus, Truck – HSN Chapter 87

HSN CodeHSN Item DescriptionPolicyPolicy Conditions GST Rate in Percentage
2301FLOURS, MEALS AND PELLETS, OF MEAT OR MEAT OFFAL, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, UNFIT FOR HUMAN CONSUMPTION; GREAVES
2301 10Flours, meals and pellets, of meat or meat offal; greaves:5
2301 10 10Meat meals and pellets (including tankage)Free5
2301 10 90Other (including greaves)Free5
2301 20Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates:5
Fish meal, unfit for human consumption:

 

 

2301 20 11Powder formFree5
2301 20 19OtherFree5
2301 20 90OtherFree5
2302BRAN, 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
2302 10Of maize (corn):
2302 10 10Maize branFree5
2302 10 90OtherFree5
2302 30 00Of wheatFree5
2302 40 00Of other cerealsFree5
2302 50 00Of leguminous plantsFree5
2303RESIDUES 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
2303 10 00Residues of starch manufacture and similar residuesFree5
2303 20 00Beet-pulp, bagasse and other waste of sugar manufactureFree5
2303 30 00Brewing or distilling dregs and wasteFree5
2304OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF SOYABEAN OIL
2304 00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil:
2304 00 10Oil-cake and oil-cake meal of soyabean, expeller varietyFree5
2304 00 20Oil-cake of soyabean, solvent extracted (defatted) varietyFree5
2304 00 30Meal of soyabean, solvent extracted (defatted)Free5
2304 00 90OtherFree5
2305OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF GROUND-NUT OIL
2305 00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil:
2305 00 10Oil-cake and oil-cake meal of ground-nut, expeller varietyFree5
2305 00 20Oil-cake and oil-cake meal of ground-nut, solvent extracted variety (defatted)Free5
2305 00 90OtherFree5
2306OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF VEGETABLE FATS OR OILS, OTHER THAN THOSE OF HEADING 2304 OR 2305
2306 10Of cotton seeds:
2306 10 10Oil-cake and oil-cake meal, decorticated, expeller varietyFree5
2306 10 20Oil-cake and oil-cake meal, decorticated, solvent extracted (defatted) varietyFree5
2306 10 30Oil-cake and oil-cake meal, undecorticated, expeller varietyFree5
2306 10 40Oil-cake and oil-cake meal, undecorticated, solvent extracted (defatted) varietyFree5
2306 10 90OtherFree5
2306 20Of linseed:
2306 20 10Oil-cake and oil-cake meal, expeller varietyFree5
2306 20 20Oil-cake and oil-cake meal, solvent extracted (defatted) varietyFree5
2306 20 90OtherFree5
2306 30Of sunflower seeds:
2306 30 10Oil-cake and oil-cake meal, expeller varietyFree5
2306 30 20Oil-cake and oil-cake meal, solvent extracted (defatted) varietyFree5
2306 30 90OtherFree5
Of rape or colza seeds:
2306 41 00Of low erucic acid rape or colza seedsFree5
2306 49 00OtherFree5
2306 50Of coconut or copra:
2306 50 10Oil-cake and oil-cake meal, expeller varietyFree5
2306 50 20Oil-cake and oil-cake meal, solvent extracted (defatted) varietyFree5
2306 50 90OtherFree5
2306 60 00Of palm nuts or kernelsFree5
2306 90Other:
Oil-cake and oil-cake meal, expeller variety:
2306 90 11Of mowra seedsFree5
2306 90 12Of mustard seedsFree5
2306 90 13Of niger seedsFree5
2306 90 14Of seasamum seedsFree5
2306 90 15Of mango kernelFree5
2306 90 16Of sal (de-oiled)Free5
2306 90 17Of castor seedsFree5
2306 90 18Of neem seedsFree5
2306 90 19Of other seedsFree5
Oil-cake and oil-cake meal, solvent extracted (defatted) variety:
2306 90 21Of mustard seedsFree5
2306 90 22Of niger seedsFree5
2306 90 23Of cardi seedsFree5
2306 90 24Of seasamum seedsFree5
2306 90 25Of mango kernelFree5
2306 90 26Of sal (de-oiled)Free5
2306 90 27Of castor seedsFree5
2306 90 28Of neem seedsFree5
2306 90 29Of other seedsFree5
2306 90 30Residues babool seed extractionFree5
2306 90 90OtherFree5
2307 00 00Wine lees; ArgolFree5

The policy conditions related to import of residue and waste from industries are as follows:

Import Policy Conditions for HSN Chapter 23

Import of items of animal origin or the products intended for animal feeding containing animal origin materials under ITC (HS) Code 2309 ‘Preparations of a kind used in Animal Feeding’ shall be subject to a sanitary import permit to be issued by Department of Animal Husbandry, Dairying & Fisheries, Government of India, as per Section 3A of Livestock Importation Act, 1898, as incorporated by Live Stock Importation (Amendment) Act, 2001 (Act No. 28 of 2001, 29th August 2001), or as amended from time to time.

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Disclaimer: This article has been updated as of 25/02/2020. Track this page for more updates on HSN and GST Rate for Residue and Industrial Waste – HSN Chapter 23

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