HSN Code 2306
Oil-cake and other solid residues, whether or not ground
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
GST rate
| 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 | 5% |
| De-oiled rice bran | Nil |
| Cotton seed oil cake | Nil |
Codes under 2306
| Code | Description | GST rate |
|---|---|---|
| 2306 10 | Cotton seeds — 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 | Varies |
| 2306 10 10 | Oil-cake and oil-cake meal, decorticated expeller variety | Varies |
| 2306 10 20 | Oil-cake and oil-cake meal, decorticated, solvent extracted (defatted) variety | Varies |
| 2306 10 30 | Oil-cake and oil-cake meal, undecorticated, expeller variety | Varies |
| 2306 10 40 | Oil-cake and oil-cake meal, undecorticated, solvent extracted (defatted) variety | Varies |
| 2306 20 | Linseed — 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 | Varies |
| 2306 20 10 | Oil-cake and oil-cake meal, expeller variety | Varies |
| 2306 20 20 | Oil-cake and oil-cake meal, solvent extracted (defatted) variety | Varies |
| 2306 30 | Sunflower seeds — 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 | Varies |
| 2306 30 10 | Oil-cake and oil-cake meal, expeller variety | Varies |
| 2306 30 20 | Oil-cake and oil-cake meal, solvent extracted (defatted) variety | Varies |
| 2306 41 | Low erucic acid rape or colza seeds — 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 | Varies |
| 2306 49 | 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 | Varies |
| 2306 50 | Coconut or copra — 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 | Varies |
| 2306 50 10 | Oil-cake and oil-cake meal, expeller variety | Varies |
| 2306 50 20 | Oil-cake and oil-cake meal, solvent extracted (defatted) variety | Varies |
| 2306 60 | Palm nuts or kernels — 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 | Varies |
| 2306 70 00 | 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 | Varies |
| 2306 90 | 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 | Varies |
| 2306 90 11 | Mowra seeds — 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 | Varies |
| 2306 90 12 | Mustard seeds — 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 | Varies |
| 2306 90 13 | Niger seeds — 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 | Varies |
| 2306 90 14 | Seasamum seeds — 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 | Varies |
| 2306 90 15 | Mango kernel — 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 | Varies |
| 2306 90 16 | Sal (de-oiled) — 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 | Varies |
| 2306 90 17 | Castor seeds — 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 | Varies |
| 2306 90 18 | Neem seeds — 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 | Varies |
| 2306 90 19 | Other seeds — 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 | Varies |
| 2306 90 21 | Mustard seeds — 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 | Varies |
| 2306 90 22 | Niger seeds — 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 | Varies |
| 2306 90 23 | Cardi seeds — 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 | Varies |
| 2306 90 24 | Seasamum seeds — 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 | Varies |
| 2306 90 25 | Mango kernel — 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 | Varies |
| 2306 90 26 | Sal (de-oiled) — 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 | Varies |
| 2306 90 27 | Castor seeds — 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 | Varies |
| 2306 90 28 | Neem seeds — 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 | Varies |
| 2306 90 29 | Other seeds — 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 | Varies |
| 2306 90 30 | Residues babool seed extraction | Varies |
← Chapter 23: Animal feed and food industry residues
Related HSN codes
2307Wine lees; argol2305Oil-cake and other solid residues, whether or not ground2308Vegetable materials and vegetable waste, vegetable residues2304Oil-cake and other solid residues whether or not ground2309Preparations of a kind used in animal feeding2303Residues of starch manufacture and similar residues
Frequently Asked Questions
What is the HSN code for oil-cake and other solid residues, whether or not ground?
The HSN code for oil-cake and other solid residues, whether or not ground is 2306, under Chapter 23 (Animal feed and food industry residues).
What is the GST rate on oil-cake and other solid residues, whether or not ground?
It depends on the specific item: 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 is 5%; de-oiled rice bran is Nil; cotton seed oil cake 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.