2306

HSN Code 2306: GST Rate & Description

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 Chapter 23 — Residues & Animal Feed 4-digit code 5% GST
Parent codes: 23 — Residues and waste from the food industr…
GST Rate Breakdown
CGST
2.5%
SGST / UTGST
2.5%
IGST
5%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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8 Sub-codes under 2306
230610 Of cotton seeds : 230620 Of linseed : 230630 Of sunflower seeds: 230641 Of low erucic acid rape or colza seeds 230649 Other 230650 Of coconut or copra : 230660 Of palm nuts or kernels 230690 Other:
All HSN codes in Chapter 23 — Residues & Animal Feed (9 codes)
2301 Flours, meals and pellets, of meat or meat offal… 2302 Bran, sharps and other residues, whether or not… 2303 Residues of starch manufacture and similar resid… 2304 Oil-cake and other solid residues whether or not… 2305 Oil-cake and other solid residues, whether or no… 2306 Oil-cake and other solid residues, whether or no… 2307 Wine lees; argol 2308 Vegetable materials and vegetable waste, vegetab… 2309 Preparations of a kind used in animal feeding

About HSN Code 2306

HSN code 2306 is a 4-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification. It 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, other than those of heading 2304 or 2305.

This code falls under Chapter 23 (Residues & Animal Feed) of the Indian GST tariff. The applicable GST rate is 5% (CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state transactions).

Who needs this code? Any GST-registered business supplying goods classified under this HSN code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is HSN code 2306?
HSN 2306 refers to: 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. It belongs to Chapter 23 (Residues & Animal Feed) of the GST tariff.
What is the GST rate for HSN code 2306?
The GST rate for HSN code 2306 is 5% — CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state supply.
Is HSN code 2306 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 2306 belong to?
HSN code 2306 belongs to Chapter 23 of the GST tariff, which covers Residues & Animal Feed.