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Free Tools/HSN Code Finder/Chapter 23/HSN 2304
HSN 23044-Digit Heading

HSN 2304: Oil-cake and other solid residues – GST Rate

HSN 2304 covers oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil. GST on HSN 2304 is 5% (rates effective 22 September 2025). This heading has 4 tariff items, for example 2304 00 10, 2304 00 20 and 2304 00 30.

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 2304

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

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil

Reference: Schedule I, S. No. 157 (Spec: 2304)

Sub-Headings & Tariff Items Under 2304

Showing 5 sub-classification codes with complete hierarchy descriptions.

2304006-Digit Sub-heading

Chain: Residues and waste from the food industries; prepared animal fodder > Oil-Cake And Other Solid Residues Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Soyabean Oil > Oil-Cake And Other Solid Residues Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Soyabean Oil:

230400108-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > Oil-Cake And Other Solid Residues Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Soyabean Oil > Oil-Cake And Other Solid Residues Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Soyabean Oil: > Oil-Cake And Oil-Cake Meal Of Soyabean, Expeller Variety

230400208-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > Oil-Cake And Other Solid Residues Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Soyabean Oil > Oil-Cake And Other Solid Residues Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Soyabean Oil: > Oil-Cake Of Soyabean, Solvent Extracted (Defatted) Variety

230400308-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > Oil-Cake And Other Solid Residues Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Soyabean Oil > Oil-Cake And Other Solid Residues Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Soyabean Oil: > Meal Of Soyabean, Solvent Extracted (Defatted)

230400908-Digit Tariff Item

Chain: Residues and waste from the food industries; prepared animal fodder > Oil-Cake And Other Solid Residues Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Soyabean Oil > Oil-Cake And Other Solid Residues Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Soyabean Oil: > Other

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 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 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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