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 Code | HSN Item Description | Policy | Policy Conditions | GST Rate in Percentage |
| 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 | |||
| 2301 10 | Flours, meals and pellets, of meat or meat offal; greaves: | 5 | ||
| 2301 10 10 | Meat meals and pellets (including tankage) | Free | 5 | |
| 2301 10 90 | Other (including greaves) | Free | 5 | |
| 2301 20 | Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates: | 5 | ||
| Fish meal, unfit for human consumption: |
|
|||
| 2301 20 11 | Powder form | Free | 5 | |
| 2301 20 19 | Other | Free | 5 | |
| 2301 20 90 | Other | Free | 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 | |||
| 2302 10 | Of maize (corn): | |||
| 2302 10 10 | Maize bran | Free | 5 | |
| 2302 10 90 | Other | Free | 5 | |
| 2302 30 00 | Of wheat | Free | 5 | |
| 2302 40 00 | Of other cereals | Free | 5 | |
| 2302 50 00 | Of leguminous plants | Free | 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 | |||
| 2303 10 00 | Residues of starch manufacture and similar residues | Free | 5 | |
| 2303 20 00 | Beet-pulp, bagasse and other waste of sugar manufacture | Free | 5 | |
| 2303 30 00 | Brewing or distilling dregs and waste | Free | 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 | |||
| 2304 00 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil: | |||
| 2304 00 10 | Oil-cake and oil-cake meal of soyabean, expeller variety | Free | 5 | |
| 2304 00 20 | Oil-cake of soyabean, solvent extracted (defatted) variety | Free | 5 | |
| 2304 00 30 | Meal of soyabean, solvent extracted (defatted) | Free | 5 | |
| 2304 00 90 | Other | Free | 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 | |||
| 2305 00 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil: | |||
| 2305 00 10 | Oil-cake and oil-cake meal of ground-nut, expeller variety | Free | 5 | |
| 2305 00 20 | Oil-cake and oil-cake meal of ground-nut, solvent extracted variety (defatted) | Free | 5 | |
| 2305 00 90 | Other | Free | 5 | |
| 2306 | OIL-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 10 | Of cotton seeds: | |||
| 2306 10 10 | Oil-cake and oil-cake meal, decorticated, expeller variety | Free | 5 | |
| 2306 10 20 | Oil-cake and oil-cake meal, decorticated, solvent extracted (defatted) variety | Free | 5 | |
| 2306 10 30 | Oil-cake and oil-cake meal, undecorticated, expeller variety | Free | 5 | |
| 2306 10 40 | Oil-cake and oil-cake meal, undecorticated, solvent extracted (defatted) variety | Free | 5 | |
| 2306 10 90 | Other | Free | 5 | |
| 2306 20 | Of linseed: | |||
| 2306 20 10 | Oil-cake and oil-cake meal, expeller variety | Free | 5 | |
| 2306 20 20 | Oil-cake and oil-cake meal, solvent extracted (defatted) variety | Free | 5 | |
| 2306 20 90 | Other | Free | 5 | |
| 2306 30 | Of sunflower seeds: | |||
| 2306 30 10 | Oil-cake and oil-cake meal, expeller variety | Free | 5 | |
| 2306 30 20 | Oil-cake and oil-cake meal, solvent extracted (defatted) variety | Free | 5 | |
| 2306 30 90 | Other | Free | 5 | |
| Of rape or colza seeds: | ||||
| 2306 41 00 | Of low erucic acid rape or colza seeds | Free | 5 | |
| 2306 49 00 | Other | Free | 5 | |
| 2306 50 | Of coconut or copra: | |||
| 2306 50 10 | Oil-cake and oil-cake meal, expeller variety | Free | 5 | |
| 2306 50 20 | Oil-cake and oil-cake meal, solvent extracted (defatted) variety | Free | 5 | |
| 2306 50 90 | Other | Free | 5 | |
| 2306 60 00 | Of palm nuts or kernels | Free | 5 | |
| 2306 90 | Other: | |||
| Oil-cake and oil-cake meal, expeller variety: | ||||
| 2306 90 11 | Of mowra seeds | Free | 5 | |
| 2306 90 12 | Of mustard seeds | Free | 5 | |
| 2306 90 13 | Of niger seeds | Free | 5 | |
| 2306 90 14 | Of seasamum seeds | Free | 5 | |
| 2306 90 15 | Of mango kernel | Free | 5 | |
| 2306 90 16 | Of sal (de-oiled) | Free | 5 | |
| 2306 90 17 | Of castor seeds | Free | 5 | |
| 2306 90 18 | Of neem seeds | Free | 5 | |
| 2306 90 19 | Of other seeds | Free | 5 | |
| Oil-cake and oil-cake meal, solvent extracted (defatted) variety: | ||||
| 2306 90 21 | Of mustard seeds | Free | 5 | |
| 2306 90 22 | Of niger seeds | Free | 5 | |
| 2306 90 23 | Of cardi seeds | Free | 5 | |
| 2306 90 24 | Of seasamum seeds | Free | 5 | |
| 2306 90 25 | Of mango kernel | Free | 5 | |
| 2306 90 26 | Of sal (de-oiled) | Free | 5 | |
| 2306 90 27 | Of castor seeds | Free | 5 | |
| 2306 90 28 | Of neem seeds | Free | 5 | |
| 2306 90 29 | Of other seeds | Free | 5 | |
| 2306 90 30 | Residues babool seed extraction | Free | 5 | |
| 2306 90 90 | Other | Free | 5 | |
| 2307 00 00 | Wine lees; Argol | Free | 5 |
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.
Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.
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