Chapter 23 · Section IV

HSN Code Chapter 23: Animal feed and food industry residues

Residues and waste from the food industries; prepared animal fodder

Rate distribution

Code	Description	GST rate
2301	Flours, meals and pellets, of meat or meat offal, of fish	Varies
2302	Bran, sharps and other residues, whether or not in the form	Varies
2303	Residues of starch manufacture and similar residues	5%
2304	Oil-cake and other solid residues whether or not ground	5%
2305	Oil-cake and other solid residues, whether or not ground	5%
2306	Oil-cake and other solid residues, whether or not ground	Varies
2307	Wine lees; argol	5%
2308	Vegetable materials and vegetable waste, vegetable residues	Nil
2309	Preparations of a kind used in animal feeding	Varies

Rates as per Notifications No. 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.