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Free Tools/HSN Code Finder/Chapter 23/HSN 2301
HSN 23014-Digit Heading

HSN 2301: Flours – GST Rate

HSN 2301 covers flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption. GST on HSN 2301 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 5 tariff items, for example 2301 10 10, 2301 10 90 and 2301 20 11.

Chapter 23: Residues and waste from the food industries; prepared animal fodder

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 2301

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake other than rice bran

Reference: Schedule EXEMPT, S. No. 105 (Spec: 2301, 2302, 2308, 2309)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves

Reference: Schedule I, S. No. 153 (Spec: 2301)

Sub-Headings & Tariff Items Under 2301

Showing 7 sub-classification codes with complete hierarchy descriptions.

2301106-Digit Sub-heading

Chain: Residues and waste from the food industries; prepared animal fodder > Flours, Meals And Pellets, Of Meat Or Meat Offal, Of Fish Or Of Crustaceans, Molluscs Or Other Aquatic Invertebrates, Unfit For Human Consumption; Greaves > Flours, Meals And Pellets, Of Meat Or Meat Offal, Greaves :

230110108-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > Flours, Meals And Pellets, Of Meat Or Meat Offal, Of Fish Or Of Crustaceans, Molluscs Or Other Aquatic Invertebrates, Unfit For Human Consumption; Greaves > Flours, Meals And Pellets, Of Meat Or Meat Offal, Greaves : > Meat Meals And Pellets (Including Tankage)

230110908-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > Flours, Meals And Pellets, Of Meat Or Meat Offal, Of Fish Or Of Crustaceans, Molluscs Or Other Aquatic Invertebrates, Unfit For Human Consumption; Greaves > Flours, Meals And Pellets, Of Meat Or Meat Offal, Greaves : > Other (Including Greaves)

2301206-Digit Sub-heading

Chain: Residues and waste from the food industries; prepared animal fodder > Flours, Meals And Pellets, Of Meat Or Meat Offal, Of Fish Or Of Crustaceans, Molluscs Or Other Aquatic Invertebrates, Unfit For Human Consumption; Greaves > Flours, Meals And Pellets, Of Fish Or Of Crustaceans, Molluscs Or Other Aquatic Invertebrates :

230120118-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > Flours, Meals And Pellets, Of Meat Or Meat Offal, Of Fish Or Of Crustaceans, Molluscs Or Other Aquatic Invertebrates, Unfit For Human Consumption; Greaves > Flours, Meals And Pellets, Of Fish Or Of Crustaceans, Molluscs Or Other Aquatic Invertebrates : > In Powder Form

230120198-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > Flours, Meals And Pellets, Of Meat Or Meat Offal, Of Fish Or Of Crustaceans, Molluscs Or Other Aquatic Invertebrates, Unfit For Human Consumption; Greaves > Flours, Meals And Pellets, Of Fish Or Of Crustaceans, Molluscs Or Other Aquatic Invertebrates : > Other

230120908-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > Flours, Meals And Pellets, Of Meat Or Meat Offal, Of Fish Or Of Crustaceans, Molluscs Or Other Aquatic Invertebrates, Unfit For Human Consumption; Greaves > Flours, Meals And Pellets, Of Fish Or Of Crustaceans, Molluscs Or Other Aquatic Invertebrates : > Other

Other Headings in Chapter 23

HSN 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
HSN 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
HSN 2304
Oil-Cake And Other Solid Residues Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Soyabean Oil
HSN 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
HSN 2306
Oil-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 2305
HSN 2307
Wine Lees; Argol
HSN 2308
Vegetable 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 Included
HSN 2309
Preparations Of A Kind Used In Animal Feeding
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