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Free Tools/HSN Code Finder/Chapter 23/HSN 2305
HSN 23054-Digit Heading

HSN 2305: Oil-cake and other solid residues – GST Rate

HSN 2305 covers oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil. GST on HSN 2305 is 5% (rates effective 22 September 2025). This heading has 3 tariff items, for example 2305 00 10, 2305 00 20 and 2305 00 90.

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 2305

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 ground-nut oil

Reference: Schedule I, S. No. 158 (Spec: 2305)

Sub-Headings & Tariff Items Under 2305

Showing 4 sub-classification codes with complete hierarchy descriptions.

2305006-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 Ground-Nut Oil > Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Ground-Nut Oil:

230500108-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 Ground-Nut Oil > Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Ground-Nut Oil: > Oil-Cake And Oil-Cake Meal Of Ground-Nut, Expeller Variety

230500208-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 Ground-Nut Oil > Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Ground-Nut Oil: > Oil-Cake And Oil-Cake Meal Of Ground-Nut, Solvent Extracted Variety (Defatted)

230500908-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 Ground-Nut Oil > Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Ground-Nut 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 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 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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