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Free Tools/HSN Code Finder/Chapter 23/HSN 2306
HSN 23064-Digit Heading

HSN 2306: Oil-cake and other solid residues – GST Rate

HSN 2306 covers 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. GST on HSN 2306 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 38 tariff items, for example 2306 10 10, 2306 10 20 and 2306 10 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 2306

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

De-oiled rice bran

Reference: Schedule EXEMPT, S. No. 106 (Spec: 2306)
0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Cotton seed oil cake

Reference: Schedule EXEMPT, S. No. 107 (Spec: 2306)
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 vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake and de-oiled rice bran

Reference: Schedule I, S. No. 159 (Spec: 2306)

Sub-Headings & Tariff Items Under 2306

Showing 46 sub-classification codes with complete hierarchy descriptions.

2306106-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Cotton Seeds :

230610108-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Cotton Seeds : > Oil-Cake And Oil-Cake Meal, Decorticated Expeller Variety

230610208-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Cotton Seeds : > Oil-Cake And Oil-Cake Meal, Decorticated, Solvent Extracted (Defatted) Variety

230610308-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Cotton Seeds : > Oil-Cake And Oil-Cake Meal, Undecorticated, Expeller Variety

230610408-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Cotton Seeds : > Oil-Cake And Oil-Cake Meal, Undecorticated, Solvent Extracted (Defatted) Variety

230610908-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Cotton Seeds : > Other

2306206-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Linseed :

230620108-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Linseed : > Oil-Cake And Oil-Cake Meal, Expeller Variety

230620208-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Linseed : > Oil-cake and oil-cake meal, solvent extracted (defatted) variety

230620908-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Linseed : > Other

2306306-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Sunflower Seeds:

230630108-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Sunflower Seeds: > Oil-Cake And Oil-Cake Meal, Expeller Variety

230630208-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Sunflower Seeds: > Oil-cake and oil-cake meal, solvent extracted (defatted) variety

230630908-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Sunflower Seeds: > Other

2306416-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Low Erucic Acid Rape Or Colza Seeds

230641008-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Low Erucic Acid Rape Or Colza Seeds > Of Low Erucic Acid Rape Or Colza Seeds

2306496-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other

230649008-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other > Other

2306506-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Coconut Or Copra :

230650108-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Coconut Or Copra : > Oil-Cake And Oil-Cake Meal, Expeller Variety

230650208-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Coconut Or Copra : > Oil-Cake And Oil-Cake Meal, Solvent Extracted (Defatted) Variety

230650908-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Coconut Or Copra : > Other

2306606-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Palm Nuts Or Kernels

230660008-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Of Palm Nuts Or Kernels > Of Palm Nuts Or Kernels

230670008-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 Of Maize (Corn) Germ

2306906-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other:

230690118-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Mowra Seeds

230690128-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Mustard Seeds

230690138-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Niger Seeds

230690148-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Seasamum Seeds

230690158-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Mango Kernel

230690168-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Sal (De-Oiled)

230690178-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Castor Seeds

230690188-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Neem Seeds

230690198-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Other Seeds

230690218-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Mustard Seeds

230690228-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Niger Seeds

230690238-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Cardi Seeds

230690248-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Seasamum Seeds

230690258-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Mango Kernel

230690268-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Sal (De-Oiled)

230690278-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Castor Seeds

230690288-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Neem Seeds

230690298-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Of Other Seeds

230690308-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > Residues Babool Seed Extraction

230690908-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 Vegetable Or Microbial Fats Or Oils, Other Than Those Of Heading 2304 Or 2305 > Other: > 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 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 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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