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    Description of Goods for HSN 23023000

    HSN Code 23023000 relates to the following description:

    Chapter Number
    Chapter Name
    Sub Chapter Number
    Sub Chapter Name
    Description of Goods
    CGST
    (%)
    SGST
    (%)
    IGST
    (%)
    CESS
    (%)
    Chapter Number
    23
    Chapter Name
    Residues and waste from the food industries; prepared animal fodder
    Sub Chapter Number
    2302
    Sub Chapter Name
    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
    Description of Goods
    Of wheat bran and de-oiled cake
    CGST (%)
    0
    SGST (%)
    0
    IGST (%)
    0
    CESS (%)
    0
    Chapter Number
    23
    Chapter Name
    Residues and waste from the food industries; prepared animal fodder
    Sub Chapter Number
    2302
    Sub Chapter Name
    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
    Description of Goods
    Of wheat
    CGST (%)
    2.5
    SGST (%)
    2.5
    IGST (%)
    5
    CESS (%)
    0

    What does HSN Code 23023000 not include?

    HSN Code 23023000 does not include products with the following descriptions:

    HSN Code
    Description
    HSN Code
    23021010
    Description
    Of maize (corn) : Maize bran
    HSN Code
    23021090
    Description
    Of maize (corn) : Other
    HSN Code
    23024000
    Description
    Of other cereals
    HSN Code
    23025000
    Description
    Of leguminous plants

    Case Laws Related to HSN 23023000

    Order Number
    Description
    Description
    UTTARA IMPEX PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    GUJ/GAAR/R/43/2020
    Description
    TALOD GRUH UDYOG (Authority for Advance Ruling, Gujrat)
    Description
    DIPAK KUMAR KANTILAL CHOTAI(TALOD GRUH UDYOG) (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    TN/24/AAR/2021
    Description
    KRISHNA BHAVAN FOODS AND SWEETS (Authority for Advance Ruling, Tamilnadu)
    Order Number
    GUJ/GAAR/R/32/2021
    Description
    KITCHEN EXPRESS OVERSEAS LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    TN/AAAR/02/2022(AR)
    Description
    KRISHNA BHAVAN FOODS AND SWEETS (Appellate Authority for Advance Ruling, Tamilnadu)

    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.

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