What products are classified under HSN 23050090 ?
It includes Groundnut oilcake – Shrimp/prawn feed
HSN Code 23050090 represents Groundnut oilcake – Shrimp/prawn feed under GST classification. This code helps businesses identify Groundnut oilcake – Shrimp/prawn feed correctly for billing, taxation, and trade. With HSN Code 23050090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Groundnut oilcake – Shrimp/prawn feed.
HSN Code 23050090 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 | 2305 | 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 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) | 2.5% | 2.5% | 5% | 0% |
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 : 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)
Chapter
23 – Residues and waste from the food industries; prepared animal fodder
Sub Chapter
2305 – Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
Groundnut oilcake – Shrimp/prawn feed does not include products with the following descriptions:
| HSN Code | 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) | |
| 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) |
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)
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)
| Order Number | Description |
|---|---|
| Ramu Chettiar Srinivasan, (Proprietor: M/S. Sri Adhi Trading Company) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Chinnakani Arumuga Selvaraja, Proprietor, M/S. Sri Venkateshwara Traders (AAR (Authority For Advance Ruling), Tamil Nadu) |
Ramu Chettiar Srinivasan, (Proprietor: M/S. Sri Adhi Trading Company) (AAR (Authority For Advance Ruling), Tamil Nadu)
Chinnakani Arumuga Selvaraja, Proprietor, M/S. Sri Venkateshwara Traders (AAR (Authority For Advance Ruling), Tamil Nadu)
It includes Groundnut oilcake – Shrimp/prawn feed
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Groundnut oilcake – Shrimp/prawn feed; Nil for exempt items if applicable).
Under HSN 23050090, Groundnut oilcake – Shrimp/prawn feed attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
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.