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Free Tools/HSN Code Finder/Chapter 23/HSN 2302
HSN 23024-Digit Heading

HSN 2302: Bran – GST Rate

HSN 2302 covers 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. GST on HSN 2302 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 8 tariff items, for example 2302 10 10, 2302 10 90 and 2302 20 10.

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 2302

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

Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda

Reference: Schedule EXEMPT, S. No. 108 (Spec: 2302, 2309)
5%CGST 2.5% + SGST 2.5% / IGST 5%

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 additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]

Reference: Schedule I, S. No. 154 (Spec: 2302)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Rice bran (other than de-oiled rice bran)

Reference: Schedule I, S. No. 155 (Spec: 2302)

Sub-Headings & Tariff Items Under 2302

Showing 12 sub-classification codes with complete hierarchy descriptions.

2302106-Digit Sub-heading

Chain: Residues and waste from the food industries; prepared animal fodder > 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 > Of Maize (Corn) :

230210108-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > 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 > Of Maize (Corn) : > Maize Bran

230210908-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > 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 > Of Maize (Corn) : > Other

230220108-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > 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 > Bran, Sharps And Other Residues, Whetheror Not In The Form Of Pellets, Derived From The Sifting, Milling Or Other Working Of Cereals Or Of Leguminous Plants - Of Rice : De-Oiled Rice Bran

230220208-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > 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 > Bran, Sharps And Other Residues, Whetheror Not In The Form Of Pellets, Derived From The Sifting, Milling Or Other Working Of Cereals Or Of Leguminous Plants - Of Rice : Rice Bran, Raw

230220908-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > 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 > Bran, Sharps And Other Residues, Whetheror Not In The Form Of Pellets, Derived From The Sifting, Milling Or Other Working Of Cereals Or Of Leguminous Plants - Of Rice : Other

2302306-Digit Sub-heading

Chain: Residues and waste from the food industries; prepared animal fodder > 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 > Of Wheat

230230008-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > 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 > Of Wheat > Of Wheat

2302406-Digit Sub-heading

Chain: Residues and waste from the food industries; prepared animal fodder > 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 > Of Other Cereals

230240008-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > 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 > Of Other Cereals > Of Other Cereals

2302506-Digit Sub-heading

Chain: Residues and waste from the food industries; prepared animal fodder > 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 > Of Leguminous Plants

230250008-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > 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 > Of Leguminous Plants > Of Leguminous Plants

Other Headings in Chapter 23

HSN 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
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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