HSN code directory

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 fats or oils, other than those of heading 2304 or 2305


All 8-digit HSN codes under this heading

HSN codeDescription
23061010Of cotton seeds: oil-cake and oil-cake meal, decorticated expeller variety
23061020Of cotton seeds: oil-cake and oil-cake meal, decorticated, solvent extracted (defatted) variety
23061030Of cotton seeds: oil-cake and oil-cake meal, undecorticated, expeller variety
23061040Of cotton seeds: oil-cake and oil-cake meal, undecorticated, solvent extracted (defatted) variety
23061090Of cotton seeds: other
23062010Of linseed: oil-cake and oil-cake meal, expeller variety
23062020Of linseed: oil-cake and oil-cake meal, solvent extracted (defatted) variety
23062090Of linseed: other
23063010Of sunflower seeds: oil-cake and oil-cake meal, expeller variety
23063020Of sunflower seeds: oil-cake and oil-cake meal, solvent extracted (defatted) variety
23063090Of sunflower seeds: other
23064100Of rape or colza seeds: of low erucic acid rape or colza seeds
23064900Of rape or colza seeds: other
23065010Of coconut or copra: oil-cake and oil-cake meal, expeller variety
23065020Of coconut or copra: oil-cake and oil-cake meal, solvent extracted (defatted) variety
23065090Of coconut or copra: other
23066000Of palm nuts or kernels
23067000Of maize (corn) germ
23069011Other: oil-cake and oil-cake meal, expeller variety: of mowra seeds
23069012Other: oil-cake and oil-cake meal, expeller variety: of mustard seeds
23069013Other: oil-cake and oil-cake meal, expeller variety: of niger seeds
23069014Other: oil-cake and oil-cake meal, expeller variety: of seasamum seeds
23069015Other: oil-cake and oil-cake meal, expeller variety: of mango kernel
23069016Other: oil-cake and oil-cake meal, expeller variety: of sal (de-oiled)
23069017Other: oil-cake and oil-cake meal, expeller variety: of castor seeds
23069018Other: oil-cake and oil-cake meal, expeller variety: of neem seeds
23069019Other: oil-cake and oil-cake meal, expeller variety: of other seeds
23069021Other: oil-cake and oil-cake meal, solvent extracted (defatted) variety: of mustard seeds
23069022Other: oil-cake and oil-cake meal, solvent extracted (defatted) variety: of niger seeds
23069023Other: oil-cake and oil-cake meal, solvent extracted (defatted) variety: of cardi seeds
23069024Other: oil-cake and oil-cake meal, solvent extracted (defatted) variety: of seasamum seeds
23069025Other: oil-cake and oil-cake meal, solvent extracted (defatted) variety: of mango kernel
23069026Other: oil-cake and oil-cake meal, solvent extracted (defatted) variety: of sal (de-oiled)
23069027Other: oil-cake and oil-cake meal, solvent extracted (defatted) variety: of castor seeds
23069028Other: oil-cake and oil-cake meal, solvent extracted (defatted) variety: of neem seeds
23069029Other: oil-cake and oil-cake meal, solvent extracted (defatted) variety: of other seeds
23069030Other: residues babool seed extraction
23069090Other: other


GST rate guide for this chapter

Cattle feed, poultry feed, oil cakes, bran and similar animal feed are generally exempt. Some residues and prepared pet food attract 5% or 18%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.