Q3HSN Code 2302
Bran, sharps and other residues, whether or not in the form
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
GST rate
| 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 [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] | 5% |
| Rice bran (other than de-oiled rice bran) | 5% |
| Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake other than rice bran | Nil |
| Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda | Nil |
Codes under 2302
| Code | Description | GST rate |
|---|---|---|
| 2302 10 | Maize (corn) — 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 | Varies |
| 2302 10 10 | Maize bran | Varies |
| 2302 20 10 | Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice: de-oiled rice bran | Varies |
| 2302 20 20 | Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice: rice bran, raw | Varies |
| 2302 20 90 | Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice: other | Varies |
| 2302 30 | Wheat — 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 | Varies |
| 2302 40 | Other cereals — 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 | Varies |
| 2302 50 | Leguminous plants — 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 | Varies |
← Chapter 23: Animal feed and food industry residues
Related HSN codes
2303Residues of starch manufacture and similar residues2301Flours, meals and pellets, of meat or meat offal, of fish2304Oil-cake and other solid residues whether or not ground2309Preparations of a kind used in animal feeding2305Oil-cake and other solid residues, whether or not ground2308Vegetable materials and vegetable waste, vegetable residues
Frequently Asked Questions
What is the HSN code for bran, sharps and other residues, whether or not in the form?
The HSN code for bran, sharps and other residues, whether or not in the form is 2302, under Chapter 23 (Animal feed and food industry residues).
What is the GST rate on bran, sharps and other residues, whether or not in the form?
It depends on the specific item: 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 [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] is 5%; rice bran (other than de-oiled rice bran) is 5%; aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake other than rice bran is Nil; husk of pulses including chilka, concentrates including chuni or churi, khanda is Nil.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
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.