HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Flours, Meals & Pellets are mentioned in chapter 23.
The table given below comprises of the GST rates and HSN codes for Flours, Meals & Pellets.
|
HSN Code |
Description |
Rate (%) |
Effective From |
CESS (%) |
Related Export / Import HSN Code |
|
2307 |
Wine lees; argol |
5 |
28/06/2017 |
23070000 |
|
|
2308 |
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake |
NIL |
28/06/2017 |
23080000 |
|
|
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 |
5 |
28/06/2017 |
23011010, 23011090, 23012011, 23012019, 23012090 |
|
|
2302 |
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran] |
NIL |
28/06/2017 |
23021010, 23021090, 23023000, 23024000, 23025000 |
|
|
2302 |
De-oiled rice bran |
NIL |
|||
|
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 |
5 |
28/06/2017 |
23031000, 23032000, 23033000 |
|
|
2304 |
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran] |
NIL |
28/06/2017 |
23040010, 23040020, 23040030, 23040090 |
|
|
2304 |
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil |
5 |
28/06/2017 |
23040010, 23040020, 23040030, 23040090 |
|
|
2305 |
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran] |
NIL |
28/06/2017 |
23050010, 23050020, 23050090 |
|
|
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 |
5 |
28/06/2017 |
23050010, 23050020, 23050090 |
|
|
2306 |
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran] |
NIL |
28/06/2017 |
23061010, 23061020, 23061030, 23061040, 23061090, 23062010, 23062020, 23062090, 23063010, 23063020, 23063090, 23064100, 23064900, 23065010, 23065020, 23065090, 23066000, 23069011, 23069012, 23069013, 23069014, 23069015, 23069016, 23069017, 23069018, 23069019, 23069021, 23069022, 23069023, 23069024, 23069025, 23069026, 23069027, 23069028, 23069029, 23069030, 23069090 |
|
|
2306 |
Cotton Seed oil Cake |
NIL |
22/09/2017 |
23061010, 23061020, 23061030, 23061040, 23061090, 23062010, 23062020, 23062090, 23063010, 23063020, 23063090, 23064100, 23064900, 23065010, 23065020, 23065090, 23066000, 23069011, 23069012, 23069013, 23069014, 23069015, 23069016, 23069017, 23069018, 23069019, 23069021, 23069022, 23069023, 23069024, 23069025, 23069026, 23069027, 23069028, 23069029, 23069030, 23069090 |
|
|
2306 |
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] |
5 |
28/06/2017 |
23061010, 23061020, 23061030, 23061040, 23061090, 23062010, 23062020, 23062090, 23063010, 23063020, 23063090, 23064100, 23064900, 23065010, 23065020, 23065090, 23066000, 23069011, 23069012, 23069013, 23069014, 23069015, 23069016, 23069017, 23069018, 23069019, 23069021, 23069022, 23069023, 23069024, 23069025, 23069026, 23069027, 23069028, 23069029, 23069030, 23069090 |
|
|
2309 |
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran] |
NIL |
28/06/2017 |
23091000, 23099010, 23099020, 23099031, 23099032, 23099039, 23099090, 23099221, 23099229 |
|
|
2302 |
De-oiled rice bran The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 |
NIL |
27/07/2018 |
Disclaimer
The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.
FAQs
All vegetables fall under Chapter 8 of the HSN Code. Though GST is levied in 5 different slabs, all vegetables are taxed only at NIL and 5% rate. Hence, no vegetable would attract a GST of more than 5%.
Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.
HSN codes are unique for each product. Under HSN, all the goods and services are divided into 21 sections, 99 chapters. Under 99 chapters there are 1244 headings and 5244 subheadings. Each item which is used for trade or commercial use, it is identified with 8 digit code using the HSN code rules.
Hey @HarishMehta
From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.
Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.
Hope this helps!
Hey @Dia_malhotra
Let’s take an example of Cocoa powder to calculate the GST using the HSN code.
Cocoa Powder per Kg = INR1,000.
HSN Code = 18 05 00 00
GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
Therefore, GST = INR180
Hope this helps!
Hey,
What are the consequences of not mentioning or incorrectly mentioning the HSN Code?
Hey @SonalYadav
It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.
Hope this helps!
Hey @Prasana_Srinivasan, this tool can help