---
title: "HSN Code for Low Erucic Acid Rapeseed Residues | HSN 23064100 GST Rate"
description: "Find HSN and GST Rates for 23064100 related to Low Erucic Acid Rapeseed Residues with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-23064100/"
---

# HSN Code 23064100: Low Erucic Acid Rapeseed Residues

- [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 rape or colza seeds : Of low erucic acid rape or colza seeds (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% |

## Frequently asked questions

### What products are classified under HSN 23064100 ?

It includes Low Erucic Acid Rapeseed Residues

### Any common misclassification issue with Low Erucic Acid Rapeseed Residues?

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.

### How much GST applies to Low Erucic Acid Rapeseed Residues?

Under HSN 23064100, Low Erucic Acid Rapeseed Residues attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Do e‑way bill and e‑invoice apply for Low Erucic Acid Rapeseed Residues?

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.

### Does packaging or labelling change the GST for Low Erucic Acid Rapeseed Residues?

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 Low Erucic Acid Rapeseed Residues?

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 Low Erucic Acid Rapeseed Residues is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Low Erucic Acid Rapeseed Residues; Nil for exempt items if applicable).

## India's trade performance: HSN Code 23064100 (FY 2024-25)

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

- Exports: ₹59 Cr (−24.14% YoY) — 0.0016% of India's total exports
- Imports: ₹54 Cr (+76.87% YoY) — 0.0009% of India's total imports
- Trade balance: ₹6 Cr (Surplus); surplus rank #3642 of 12657 HSN codes
- Share of Sub-Chapter 2306: 1.45% of its exports; import side 6.86%
- Rank within Sub-Chapter 2306: #4 of 38 by export value; import-side #5

### Key metrics

- Export CAGR: 99.23% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3383 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +529.93% in FY 2023-24
- Contribution to Sub-Ch. 2306: 1.45% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 23064100

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 | < ₹1 Crore | 0.0000% | — | 0.03% | Nil | 0.0000% | — | 0.00% | +0.95 | #7674 |
| FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2020-21 | 29.57 | 0.0014% | — | 0.91% | Nil | 0.0000% | — | 0.00% | +29.57 | #3683 |
| FY 2021-22 | 16.94 | 0.0005% | −42.71% | 0.48% | 1.21 | 0.0000% | — | 0.08% | +15.73 | #4807 |
| FY 2022-23 | 12.43 | 0.0003% | −26.62% | 0.21% | < ₹1 Crore | 0.0000% | −33.06% | 0.11% | +11.62 | #5345 |
| FY 2023-24 | 78.30 | 0.0022% | +529.93% | 1.42% | 30.26 | 0.0005% | +3,635.80% | 3.48% | +48.04 | #2899 |
| FY 2024-25 | 59.40 | 0.0016% | −24.14% | 1.45% | 53.52 | 0.0009% | +76.87% | 6.86% | +5.88 | #3383 |

- CAGR (7-year): exports 99.23%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 23064100 export-import analysis

### Consistent export growth: 99.23% CAGR over 7 years

India's exports under HSN Code 23064100 have grown at a compound annual rate of 99.23% over 7 fiscal years, rising from ₹0.95 Crore in FY 2018-19 to ₹59.40 Crore in FY 2024-25.

### HSN Code 23064100 ranked #3383 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 23064100 ranks #3383 out of 12657 HSN codes by total export value. Within Sub-Chapter 2306, it ranks #4 of 38. By trade surplus, it ranks #3642 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 23064100 exports

The strongest single-year export movement for HSN Code 23064100 was recorded in FY 2023-24, when exports surged by 529.93% over the prior year.

### India maintains a trade surplus of ₹5.88 Crore in HSN Code 23064100 goods

In FY 2024-25, India's exports of ₹59.40 Cr exceeded imports of ₹53.52 Cr, resulting in a trade surplus of ₹5.88 Crore — ranking #3642 of 12657 by surplus magnitude.

### HSN Code 23064100 contributes 1.45% of Sub-Chapter 2306 exports — ranked #4

Among the 38 HSN codes under Sub-Chapter 2306, HSN Code 23064100 ranks #4 by export value — accounting for 1.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.86% share (rank #5).

## 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 (this hsn code) | ₹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 |