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HSN Chapter 23

HSN Chapter 23 — Residues And Waste From The Food Industries; Prepared

HSN Chapter 23 covers residues and waste from the food industries; prepared animal fodder. It contains 9 four-digit headings and 104 HSN codes in total. Below is every heading in Chapter 23 with its GST 2.0 rate (verified against CBIC). Use the search tool for any specific 6- or 8-digit sub-code.

Source: CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025).

HSN codes in Chapter 23

104 codes · GST 2.0 rates per the CBIC GST rate schedule (effective 22 Sep 2025); verified 2026-06-07.

HSN CodeDescriptionGST Rate
2301Flours, Meals And Pellets, Of Meat Or Meat Offal, Of Fish Or Of Crustaceans, Molluscs Or Other Aquatic Invertebrates, Unfit For Human Consumption; Greaves5%
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 Plants5%
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 Pellets5%
2304Oil-Cake And Other Solid Residues Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Soyabean Oil5%
2305Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Ground-Nut Oil5%
2306Oil-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 23055%
2307Wine Lees; Argol5%
2308Vegetable 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 Included5%
2309Preparations Of A Kind Used In Animal Feeding5%

Frequently Asked Questions

What products are in HSN Chapter 23?
Chapter 23 covers residues and waste from the food industries; prepared animal fodder, spanning 9 headings and 104 HSN codes.
What is the GST rate for Chapter 23 goods?
GST rates vary by specific code under GST 2.0 (Nil, 5%, 18% or 40%). See the rate against each heading above, or search the exact 8-digit code in the HSN Code Finder.

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