---
title: "HSN Code for Mustard Seed Oil-Cake Meal | HSN 23069012 GST Rate"
description: "Find HSN and GST Rates for 23069012 related to Mustard Seed Oil-Cake Meal with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-23069012/"
---

# HSN Code 23069012: Mustard 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 |
| --- | --- | --- | --- | --- |
| Other : Oil-cake and oil-cake meal, expeller variety : Of mustard 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 23069012 ?

It includes Mustard Seed Oil-Cake Meal

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

Under HSN 23069012, Mustard Seed Oil-Cake Meal 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 Mustard 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.

### Does packaging or labelling change the GST for Mustard 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.

### Any common misclassification issue with Mustard Seed Oil-Cake Meal?

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.

### Can we claim ITC on inputs used to trade Mustard 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.

## India's trade performance: HSN Code 23069012 (FY 2024-25)

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

- Exports: ₹221 Cr (−6.22% YoY) — 0.0060% of India's total exports
- Imports: ₹109 Cr (+10.08% YoY) — 0.0018% of India's total imports
- Trade balance: ₹112 Cr (Surplus); surplus rank #1535 of 12657 HSN codes
- Share of Sub-Chapter 2306: 5.38% of its exports; import side 14.03%
- Rank within Sub-Chapter 2306: #3 of 38 by export value; import-side #3

### Key metrics

- Export CAGR: -7.52% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1738 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +34.45% in FY 2022-23
- Contribution to Sub-Ch. 2306: 5.38% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 23069012

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 | 353.13 | 0.0155% | — | 12.84% | 88.24 | 0.0025% | — | 11.70% | +264.89 | #881 |
| FY 2019-20 | 313.86 | 0.0143% | −11.12% | 12.57% | 89.82 | 0.0027% | +1.79% | 5.94% | +224.04 | #949 |
| FY 2020-21 | 308.52 | 0.0143% | −1.70% | 9.53% | 96.18 | 0.0033% | +7.08% | 10.44% | +212.34 | #1008 |
| FY 2021-22 | 148.41 | 0.0047% | −51.90% | 4.18% | 123.27 | 0.0027% | +28.17% | 7.86% | +25.14 | #1955 |
| FY 2022-23 | 199.54 | 0.0055% | +34.45% | 3.38% | 92.69 | 0.0016% | −24.81% | 12.93% | +106.85 | #1741 |
| FY 2023-24 | 235.60 | 0.0065% | +18.07% | 4.27% | 99.40 | 0.0018% | +7.24% | 11.42% | +136.20 | #1616 |
| FY 2024-25 | 220.94 | 0.0060% | −6.22% | 5.38% | 109.42 | 0.0018% | +10.08% | 14.03% | +111.52 | #1738 |

- CAGR (7-year): exports -7.52%/yr, imports 3.65%/yr (consistently Surplus)

## Key trade insights: HSN Code 23069012 export-import analysis

### Export decline: -7.52% CAGR over 7 years

India's exports under HSN Code 23069012 have declined at a compound annual rate of -7.52% over 7 fiscal years, falling from ₹353.13 Crore in FY 2018-19 to ₹220.94 Crore in FY 2024-25.

### HSN Code 23069012 ranked #1738 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 23069012 ranks #1738 out of 12657 HSN codes by total export value. Within Sub-Chapter 2306, it ranks #3 of 38. By trade surplus, it ranks #1535 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 23069012 exports

The strongest single-year export movement for HSN Code 23069012 was recorded in FY 2022-23, when exports surged by 34.45% over the prior year.

### India maintains a trade surplus of ₹111.52 Crore in HSN Code 23069012 goods

In FY 2024-25, India's exports of ₹220.94 Cr exceeded imports of ₹109.42 Cr, resulting in a trade surplus of ₹111.52 Crore — ranking #1535 of 12657 by surplus magnitude.

### Import growth of 3.65% CAGR signals stable import dependency for Mustard Seed Oil-Cake Meal

India's imports under HSN Code 23069012 have grown at 3.65% CAGR, reaching ₹109.42 Crore in FY 2024-25.

### HSN Code 23069012 contributes 5.38% of Sub-Chapter 2306 exports — ranked #3

Among the 38 HSN codes under Sub-Chapter 2306, HSN Code 23069012 ranks #3 by export value — accounting for 5.38% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.03% share (rank #3).

## 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 (this hsn code) | ₹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 |