GST tax rate on - 23 Residues and waste from the food industries; prepared animal fodder

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

6 Digit HS Code for chapter 23 - Residues and waste from the food industries; prepared animal fodder

4 Digit HS Code for chapter 23 - Residues and waste from the food industries; prepared animal fodder

8 Digit HS Code for chapter 23 - Residues and waste from the food industries; prepared animal fodder