What products are classified under HSN 23023000 ?
It includes Of Wheat Bran And De-Oiled Cake
HSN Code 23023000 represents Of Wheat Bran And De-Oiled Cake under GST classification. This code helps businesses identify Of Wheat Bran And De-Oiled Cake correctly for billing, taxation, and trade. With HSN Code 23023000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Of Wheat Bran And De-Oiled Cake.
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 (%) |
|---|---|---|---|---|---|---|---|---|
| 23 | Residues and waste from the food industries; prepared animal fodder | 2302 | 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 | Of wheat bran and de-oiled cake | 0% | 0% | 0% | 0% |
| 23 | Residues and waste from the food industries; prepared animal fodder | 2302 | 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 | Of wheat | 2.5% | 2.5% | 5% | 0% |
Description of goods
Of wheat bran and de-oiled cake
Chapter
23 – Residues and waste from the food industries; prepared animal fodder
Sub Chapter
2302 – 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
Chapter
23 – Residues and waste from the food industries; prepared animal fodder
Sub Chapter
2302 – 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
Of Wheat Bran And De-Oiled Cake does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of maize (corn) : Maize bran | |
| Of maize (corn) : Other | |
| Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : de-oiled rice bran | |
| Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : rice bran, raw | |
| Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : other | |
| Of other cereals | |
| Of leguminous plants |
Of maize (corn) : Maize bran
Of maize (corn) : Other
Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : de-oiled rice bran
Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : rice bran, raw
Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : other
Of other cereals
Of leguminous plants
| Order Number | Description |
|---|---|
| Uttara Impex Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Krishna Bhavan Foods And Sweets (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat) | |
| Kitchen Express Overseas Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Dipak Kumar Kantilal Chotai(Talod Gruh Udyog) (AAAR (Appellate Authority For Advance Ruling), Gujarat) |
Uttara Impex Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)
Krishna Bhavan Foods And Sweets (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
Kitchen Express Overseas Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Dipak Kumar Kantilal Chotai(Talod Gruh Udyog) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
It includes Of Wheat Bran And De-Oiled Cake
If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 23023000, Of Wheat Bran And De-Oiled Cake attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of Wheat Bran And De-Oiled Cake; Nil for exempt items if applicable).
Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.
For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.