Cattle Feed HSN Code: Classification for Livestock and Dairy Feed
Cattle feed is an essential input for dairy and livestock farmers. Under GST, many types of animal feed enjoy a nil or lower tax rate to support the agriculture sector. Using the correct HSN code for cattle feed helps traders and farmers claim the proper rate and keep GST returns error free.
Advertising HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 4 |
| Section Title | Guide to HSN Section 04 |
| Section Description | PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES |
| Chapter | |
|---|---|
| Chapter No | 23 |
| Chapter Title | Residues and Waste from Food Industries; Animal Fodder |
| Chapter Description | Residues and waste from the food industries; prepared animal fodder |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 2309 | Preparations for animal feeding | 28% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 23091000 | Dog/cat food | 0% |
| 23099010 | Compounded Animal Feed | 0% |
| 23099020 | Other :Concentrates for compound animal feed | 0% |
| 23099031 | Prawn & Shrimp Feed | 0% |
| 23099032 | Fish meal: Feeds for fish (prawn, etc.) | 0% |
| 23099039 | Other :Feeds for fish (prawn, etc.) :Other | 0% |
| 23099090 | Fish Feed – Other | 0% |
* GST rates may vary based on the latest GST notifications
What Is the HSN Code for Cattle Feed?
Cattle feed is usually classified under HSN 23099010. This heading covers prepared feed used for cattle and similar animals. It is a specialised product made by mixing cereals, oil cakes, vitamins and minerals for animal nutrition.
Other types of animal feed, such as poultry feed or pig feed, also fall under the same chapter 23, but with different 8 digit codes. The product description printed on the bag and the intended animal decide the exact code.
How Livestock Feed Is Classified under HSN?
Livestock feed, including feed for cattle, buffalo, sheep and goats, is grouped in the broad heading 2309. Within this heading, specific sub headings identify the animal type. Cattle feed uses HSN 23099010, while poultry and other feed types use different extensions.
When the feed is clearly labelled for a particular livestock group, businesses should use that exact sub heading. If the feed is generic or for multiple animals, the more general code 23099090 for other animal feed preparations may apply.
The HSN Code for Dairy Cattle Feed
Dairy cattle feed meant for cows and buffaloes that produce milk also falls under HSN 23099010. Even if the formula is designed to improve milk yield or animal health, it generally remains under the same code, because it is still a preparation of a kind used in animal feeding.
Some specialised feed supplements that are sold as vitamins or medicine can shift to other headings. Dealers should carefully read the tariff notes to decide whether the product is a feed, a supplement or a veterinary medicine.
GST on Cattle Feed Products
Most cattle feed products attract 0% GST. This nil rate is given to support farmers and keep animal feed affordable. However, certain feed supplements or mixed products may fall under 5% if they are not fully covered by the exemption entries.
Cattle feed supplements such as mineral mixtures or vitamin premixes can sometimes be taxed differently, depending on their composition and how they are marketed. Traders should check the latest GST notifications for any change.
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions
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What is the HSN code for dairy cattle feed?
Dairy cattle feed is normally covered under HSN 23099010. This code includes formulated feed used for cows and buffaloes in dairy farming.
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Are animal feed and livestock feed classified differently under HSN?
Animal feed and livestock feed are covered in the same chapter 23 under heading 2309. Different sub headings are used for cattle, poultry and other animals, but the structure remains similar.
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How does GST apply to cattle feed products?
Most cattle feed products are taxed at 0% GST when they meet the conditions of the exemption. Some mixed feed supplements can attract 5% GST depending on their use and formulation.
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Can feed for different types of animals (e.g., poultry vs. dairy) have different HSN codes?
Yes. Feed for poultry, fish or pets may use different 8 digit codes within heading 2309. Businesses should select the code that best matches the animal mentioned on the product label.
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How are cattle feed supplements categorized under HSN?
Cattle feed supplements are usually classified either as animal feed preparations under heading 2309 or as veterinary preparations, depending on their ingredients and usage. The correct choice depends on the product details.