Free Trial

Chapter 23: Residues and Waste from Food Industries; Animal Fodder HSN Code

Book A Demo



Sub Chapters under Residues and Waste from Food Industries; Animal Fodder

The following Sub Chapters fall under HSN Chapter 23:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
2301
New GST Rate
5%
Old GST Rate
5%
Description
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
Sub Chapter
2302
New GST Rate
5%
Old GST Rate
5%
Description
Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants
Sub Chapter
2303
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
2304
New GST Rate
5%
Old GST Rate
5%
Description
Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil
Sub Chapter
2305
New GST Rate
5%
Old GST Rate
5%
Description
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
Sub Chapter
2306
New GST Rate
0%
Old GST Rate
0%
Description
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or miscrobial fats or oils, other than those of heading 2304 or 2305
Sub Chapter
2307
New GST Rate
0%
Old GST Rate
0%
Description
Wine lees; argol
Sub Chapter
2308
New GST Rate
5%
Old GST Rate
5%
Description
Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
Sub Chapter
2309
New GST Rate
28%
Old GST Rate
28%
Description
Preparations of a kind used in animal feeding

Case Laws Related to Chapter 23

Order Number
Description
Description
Garware Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
53/2022
Description
Gandour India Food Processing Private Limited (AAR (Authority For Advance Ruling), Telangana)
Order Number
55/2022
Description
Dachepalli Printers (AAR (Authority For Advance Ruling), Telangana)
Order Number
04/2020
Description
Dhanraj Organics Private Limited (AAR (Authority For Advance Ruling), Madhya Pradesh)
Order Number
TN/09/ARA/2022
Description
Vaighai Agro Products Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Om Sons Marketing Pvt. Ltd. (Punjab And Haryana High Court, Punjab)
Description
Sushi Pet Nutri Science (AAAR (Appellate Authority For Advance Ruling), Telangana)
Description
M/S. Madhurya Chemicals (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
33/AAR/2019
Description
Ramu Chettiar Srinivasan, (Proprietor: M/S. Sri Adhi Trading Company) (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
M/S Madhurya Chemicals (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Order Number
KAR ADRG 76/2021
Description
Swastiks Masalas Pickles And Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Description
M/S. Gujarat Ambuja Exports Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
02/2022
Description
Sh. Darshan Joshi, Director General Of Anti-profiteering And Other (Naa (National Anti Profiteering Authority), )
Order Number
TN/08/AAR/2018
Description
C.P.R. Mill (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
20/2021
Description
Bharti Airtel Limited (AAR (Authority For Advance Ruling), Telangana)
Description
Pratham Agro Vat Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Description
Oerlikon Balzers India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Description
Ramdev Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
KAR ADRG 23/2020
Description
M/S. Sri Mukthenahally Sivakumar Channabasavaiah, Sri Basaveshwara Corporation (AAR (Authority For Advance Ruling), Karnataka)
Description
Jenefa India (Madras High Court, Tamil Nadu)
Description
Uttara Impex Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Description
Enp Techno Engineers (AAR (Authority For Advance Ruling), Gujarat)
Order Number
TN/24/AAR/2021
Description
Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
04/AAAR/18/3/2019
Description
Khandelwal Extractions Ltd. (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
Description
Fine Electro Coating (AAR (Authority For Advance Ruling), Maharashtra)
Description
Krishna Bhavan Foods And Sweets (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Order Number
TN/28/AAR/2019
Description
M/S. S.P. Jeyapragasam (Huf) (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
TN/09/AAR/2019
Description
Rajiv Gandhi Centre For Aquaculture (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
TN/48/AAR/2019
Description
M/S. Kalis Sparkling Water Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
34/AAR/2019
Description
Chinnakani Arumuga Selvaraja, Proprietor, M/S. Sri Venkateshwara Traders (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Khandelwal Extractions Ltd. (Allahabad High Court, Uttar Pradesh)
Order Number
TN/06/AAR/2020
Description
M/S. Electroplating And Metal Finishers (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
KAR ADRG 37/2022
Description
Innovative Nutrichem Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Description
Ionbond Coatings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Description
Abis Export India Pvt Ltd (Chhattisgarh High Court, Chhattisgarh)
Order Number
Order No. 07
Description
Khanelwal Extractions Ltd (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
TN/55/AAR/2019
Description
M/S. Mahalakshmi Store, Shri Chellasamy Nadar Deivarajan (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
M/S Shree Ashapuri Touch Refinery (AAR (Authority For Advance Ruling), Gujarat)
Description
Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
Order Number
STC/AAR/08/2022
Description
Shraddha Traders (AAR (Authority For Advance Ruling), Chhattisgarh)
Order Number
01/2020
Description
M/S. Gubba Cold Storage Private Limited (AAR (Authority For Advance Ruling), Telangana)
Order Number
13 /AP/GST/2021
Description
Crux Biotech India Pvt. Ltd. (AAR (Authority For Advance Ruling), Andhra Pradesh)
Description
Kitchen Express Overseas Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Description
Mosaic India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
6
Description
Indo Prosoya Foods (P) Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
M/S. Pratham Agro Vet Industries (AAR (Authority For Advance Ruling), Gujarat)
Description
Kalis Sparkling Water Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Description
Sanjay Kumar Jain (AAR (Authority For Advance Ruling), Rajasthan)
Description
M/S Sayaji Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
AAAR/05/2019(AR)
Description
Rajiv Gandhi Centre For Aquaculture (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Description
Ads Agro Industries Private Limited (AAR (Authority For Advance Ruling), Rajasthan)
Description
Srivet Hatcheries (AAR (Authority For Advance Ruling), Andhra Pradesh)
Description
M/S. Vippy Industries Ltd. (AAR (Authority For Advance Ruling), Madhya Pradesh)
Description
Allied Blenders And Distillers Private Limited (AAAR (Appellate Authority For Advance Ruling), Telangana)
Description
M/S. Jalaram Feeds (AAR (Authority For Advance Ruling), Maharashtra)
Description
Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
AAR/GST/PB/007
Description
Gupta Steel Udyog (AAR (Authority For Advance Ruling), Punjab)
Description
Dipak Kumar Kantilal Chotai(Talod Gruh Udyog) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Description
Sanstar Biopolymers Limited (AAR (Authority For Advance Ruling), Gujarat)

Important Disclaimer

The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.