Chapter 23: GST Rates and HSN codes for Flours, Meals & Pellets.

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Chapter 23
GST
HSN Codes & GST Rates

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.

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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.

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FAQs

Is GST Rate applicable to vegetables?

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%.

Who needs an HSN code?

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.

How HSN codes are unique?

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.

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