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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