---
title: "HSN Code for Cotton Seed Oil-Cake Meal | HSN 23061010 GST Rate"
description: "Find HSN and GST Rates for 23061010 related to Cotton Seed Oil-Cake Meal with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-23061010/"
---

# HSN Code 23061010: Cotton Seed Oil-Cake Meal

- [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/)
- [Chapter 23: Residues and Waste from Food Industries; Animal Fodder](https://busy.in/hsn/chapter-23/)
- [Sub-chapter 2306: Oil-cake from vegetable fats or oils](https://busy.in/hsn/sub-chapter-2306/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of cotton seeds : Oil-cake and oil-cake meal, decorticated 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) | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 23061010 ?

It includes Cotton Seed Oil-Cake Meal

### How much GST applies to Cotton Seed Oil-Cake Meal?

Under HSN 23061010, Cotton Seed Oil-Cake Meal attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Does packaging or labelling change the GST for Cotton Seed Oil-Cake Meal?

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.

### Can we claim ITC on inputs used to trade Cotton Seed Oil-Cake Meal?

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.

### How should mixed supplies be billed when Cotton Seed Oil-Cake Meal is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton Seed Oil-Cake Meal; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Cotton Seed Oil-Cake Meal?

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.

## India's trade performance: HSN Code 23061010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports
- Imports: ₹3 Cr — 0.0000% of India's total imports
- Trade balance: −₹3 Cr (Deficit); surplus rank #8374 of 12657 HSN codes
- Share of Sub-Chapter 2306: 0.00% of its exports; import side 0.39%

### Key metrics

- Peak growth year: +1,088.89% in FY 2022-23
- Contribution to Sub-Ch. 2306: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 23061010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 2306 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2306 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 2.76 | 0.0001% | — | 0.10% | Nil | 0.0000% | — | 0.00% | +2.76 | #6570 |
| FY 2019-20 | 4.30 | 0.0002% | +55.80% | 0.17% | 5.34 | 0.0002% | — | 0.35% | −1.04 | #6044 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −83.49% | 0.02% | Nil | 0.0000% | −100.00% | 0.00% | +0.71 | #7950 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −23.94% | 0.02% | 17.20 | 0.0004% | — | 1.10% | −16.66 | #8515 |
| FY 2022-23 | 6.42 | 0.0002% | +1,088.89% | 0.11% | 6.73 | 0.0001% | −60.87% | 0.94% | −0.31 | #6186 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −96.57% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.22 | #9379 |
| FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 3.02 | 0.0000% | — | 0.39% | −3.02 | — |

## Key trade insights: HSN Code 23061010 export-import analysis

### Export snapshot for HSN Code 23061010

India exported ₹0.00 Crore worth of Cotton Seed Oil-Cake Meal in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2022-23 was the strongest growth year for HSN Code 23061010 exports

The strongest single-year export movement for HSN Code 23061010 was recorded in FY 2022-23, when exports surged by 1,088.89% over the prior year.

### India records a trade deficit of ₹3.02 Crore in HSN Code 23061010 goods

In FY 2024-25, India's imports of ₹3.02 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹3.02 Crore — ranking #8374 of 12657 by surplus magnitude.

## Related HSN Codes in Sub-Chapter 2306

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 23064900: Other Rapeseed Meal](https://busy.in/hsn/hsn-23064900/) | ₹3,440 Cr |
| #2 | [HSN Code 23069027: Oil-Cake Meal From Castor Seeds](https://busy.in/hsn/hsn-23069027/) | ₹249 Cr |
| #3 | [HSN Code 23069012: Mustard Seed Oil-Cake Meal](https://busy.in/hsn/hsn-23069012/) | ₹221 Cr |
| #4 | [HSN Code 23064100: Low Erucic Acid Rapeseed Residues](https://busy.in/hsn/hsn-23064100/) | ₹59 Cr |
| #5 | [HSN Code 23069021: Oil-Cake Meal From Mustard Seeds](https://busy.in/hsn/hsn-23069021/) | ₹46 Cr |
| #6 | [HSN Code 23061090: Other Cottonseed Residues (Animal Feed)](https://busy.in/hsn/hsn-23061090/) | ₹36 Cr |
| #7 | [HSN Code 23069090: Other Oilseed Meal (Animal Feed)](https://busy.in/hsn/hsn-23069090/) | ₹28 Cr |
| #8 | [HSN Code 23069018: Neem Seed Oil-Cake](https://busy.in/hsn/hsn-23069018/) | ₹13 Cr |
| #9 | [HSN Code 23061020: Oil-Cake Meal From Cotton Seeds](https://busy.in/hsn/hsn-23061020/) | ₹7 Cr |
| #10 | [HSN Code 23065090: Other Coconut/Copra Residues (Animal Feed)](https://busy.in/hsn/hsn-23065090/) | ₹1 Cr |
| — | HSN Code 23061010: Cotton Seed Oil-Cake Meal (this hsn code) | Nil |