Description of Goods for HSN 23050020

HSN Code 23050020 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
2305
Sub Chapter Name
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
Description of Goods
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil : Oil-cake and oil-cake meal of ground-nut solvent extracted variety (defatted) (aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake)
CGST (%)
2.5
SGST (%)
2.5
IGST (%)
5
CESS (%)
0

What does HSN Code 23050020 not include?

HSN Code 23050020 does not include products with the following descriptions:

HSN Code
Description
HSN Code
23050010
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 : Oil-cake and oil-cake meal of ground-nut expeller variety (aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake)
HSN Code
23050090
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 : Other (aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake)

Case Laws Related to HSN 23050020

Order Number
Description
Order Number
34/AAR/2019
Description
CHINNAKANI ARUMUGA SELVARAJA, PROPRIETOR, M/S. SRI VENKATESHWARA TRADERS (Authority for Advance Ruling, Tamilnadu)
Order Number
33/AAR/2019
Description
RAMU CHETTIAR SRINIVASAN, (PROPRIETOR: M/S. SRI ADHI TRADING COMPANY) (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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