| HS | Description | 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 |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 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 other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 2302 |
Rice bran (other than de-oiled rice bran) |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 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 |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 2304 |
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 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 |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 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 |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 2307 |
Wine lees; argol |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 2306 |
De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |
| 2306 |
Cotton seed oil cake |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |