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.

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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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