HSN 2303: Residues of starch manufacture and similar residues – GST Rate

HSN 2303 covers residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste. GST on HSN 2303 is 5% (rates effective 22 September 2025). This heading has 3 tariff items, for example 2303 10 00, 2303 20 00 and 2303 30 00.

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 2303

5%CGST 2.5% + SGST 2.5% / IGST 5%

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

Reference: Schedule I, S. No. 156 (Spec: 2303)

Sub-Headings & Tariff Items Under 2303

Showing 6 sub-classification codes with complete hierarchy descriptions.

2303106-Digit Sub-heading

Chain: Residues and waste from the food industries; prepared animal fodder > 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 > Residues Of Starch Manufacture And Similar Residues

230310008-Digit Tariff Item

2303206-Digit Sub-heading

Chain: Residues and waste from the food industries; prepared animal fodder > 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 > Beet-Pulp, Bagasse And Other Waste Of Sugar Manufacture

230320008-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > 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 > Beet-Pulp, Bagasse And Other Waste Of Sugar Manufacture > Beet-Pulp, Bagasse And Other Waste Of Sugar Manufacture

2303306-Digit Sub-heading

230330008-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > 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 > Brewing Or Distilling Dregs And Waste > Brewing Or Distilling Dregs And Waste

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 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 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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