---
title: "HSN Code for Other Cottonseed Residues (Animal Feed) | HSN 23061090 GST Rate"
description: "Find HSN and GST Rates for 23061090 related to Other Cottonseed Residues (Animal Feed) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-23061090/"
---

# HSN Code 23061090: Other Cottonseed Residues (Animal Feed)

- [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 : 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) | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 23061090 ?

It includes Other Cottonseed Residues (Animal Feed)

### Any watch‑outs when classifying Other Cottonseed Residues (Animal Feed)?

Use the exact HSN and form. Don’t charge GST on exempt fresh/chilled items; apply 5% only where pre‑packaged & labelled and not fresh/chilled.

### Is ITC available on expenses for supplying Other Cottonseed Residues (Animal Feed)?

No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.

### Any quick example to understand GST on Other Cottonseed Residues (Animal Feed)?

Example: Fresh/chilled produce in open packs is Nil. If it is not fresh/chilled and sold as pre‑packaged & labelled, 5% may apply.

### Do I need an e‑way bill while moving Other Cottonseed Residues (Animal Feed)?

An e‑way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions for agri/animal products.

## India's trade performance: HSN Code 23061090 (FY 2024-25)

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

- Exports: ₹36 Cr (+40.27% YoY) — 0.0010% of India's total exports
- Imports: ₹15 Cr (+25,116.67% YoY) — 0.0002% of India's total imports
- Trade balance: ₹21 Cr (Surplus); surplus rank #2782 of 12657 HSN codes
- Share of Sub-Chapter 2306: 0.89% of its exports; import side 1.94%
- Rank within Sub-Chapter 2306: #6 of 38 by export value; import-side #8

### Key metrics

- Export CAGR: -0.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4049 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +54.00% in FY 2019-20
- Contribution to Sub-Ch. 2306: 0.89% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 23061090

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 | 38.37 | 0.0017% | — | 1.40% | Nil | 0.0000% | — | 0.00% | +38.37 | #3254 |
| FY 2019-20 | 59.09 | 0.0027% | +54.00% | 2.37% | 24.56 | 0.0007% | — | 1.62% | +34.53 | #2653 |
| FY 2020-21 | 33.91 | 0.0016% | −42.61% | 1.05% | 1.12 | 0.0000% | −95.44% | 0.12% | +32.79 | #3487 |
| FY 2021-22 | 43.99 | 0.0014% | +29.73% | 1.24% | 12.28 | 0.0003% | +996.43% | 0.78% | +31.71 | #3536 |
| FY 2022-23 | 47.98 | 0.0013% | +9.07% | 0.81% | 6.24 | 0.0001% | −49.19% | 0.87% | +41.74 | #3535 |
| FY 2023-24 | 25.95 | 0.0007% | −45.92% | 0.47% | < ₹1 Crore | 0.0000% | −99.04% | 0.01% | +25.89 | #4416 |
| FY 2024-25 | 36.40 | 0.0010% | +40.27% | 0.89% | 15.13 | 0.0002% | +25,116.67% | 1.94% | +21.27 | #4049 |

- CAGR (7-year): exports -0.87%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 23061090 export-import analysis

### Export decline: -0.87% CAGR over 7 years

India's exports under HSN Code 23061090 have declined at a compound annual rate of -0.87% over 7 fiscal years, falling from ₹38.37 Crore in FY 2018-19 to ₹36.40 Crore in FY 2024-25.

### HSN Code 23061090 ranked #4049 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 23061090 ranks #4049 out of 12657 HSN codes by total export value. Within Sub-Chapter 2306, it ranks #6 of 38. By trade surplus, it ranks #2782 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 23061090 exports

The strongest single-year export movement for HSN Code 23061090 was recorded in FY 2019-20, when exports surged by 54.00% over the prior year.

### India maintains a trade surplus of ₹21.27 Crore in HSN Code 23061090 goods

In FY 2024-25, India's exports of ₹36.40 Cr exceeded imports of ₹15.13 Cr, resulting in a trade surplus of ₹21.27 Crore — ranking #2782 of 12657 by surplus magnitude.

### HSN Code 23061090 contributes 0.89% of Sub-Chapter 2306 exports — ranked #6

Among the 38 HSN codes under Sub-Chapter 2306, HSN Code 23061090 ranks #6 by export value — accounting for 0.89% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.94% share (rank #8).

## 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) (this hsn code) | ₹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 |