---
title: "HSN Code for Dog/cat food | HSN 23091000 GST Rate"
description: "Find HSN and GST Rates for 23091000 related to Dog/cat food with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-23091000/"
---

# HSN Code 23091000: Dog/cat food

- [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 2309: Preparations for animal feeding](https://busy.in/hsn/sub-chapter-2309/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Dog or cat food, put up for retail sale | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 23091000 ?

It includes Dog/cat food

### Can we claim ITC on inputs used to trade Dog/cat food?

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 much GST applies to Dog/cat food?

Under HSN 23091000, Dog/cat food 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 Dog/cat food?

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.

### How should mixed supplies be billed when Dog/cat food is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Dog/cat food; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Dog/cat food?

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.

## India's trade performance: HSN Code 23091000 (FY 2024-25)

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

- Exports: ₹628 Cr (+27.98% YoY) — 0.0171% of India's total exports
- Imports: ₹1,140 Cr (+8.89% YoY) — 0.0188% of India's total imports
- Trade balance: −₹512 Cr (Deficit); surplus rank #11912 of 12657 HSN codes
- Share of Sub-Chapter 2309: 17.69% of its exports; import side 24.00%
- Rank within Sub-Chapter 2309: #2 of 7 by export value; import-side #2

### Key metrics

- Export CAGR: 16.39% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #816 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +35.77% in FY 2021-22
- Contribution to Sub-Ch. 2309: 17.69% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 23091000

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. 2309 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2309 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 252.53 | 0.0111% | — | 12.39% | 324.40 | 0.0090% | — | 9.77% | −71.87 | #1122 |
| FY 2019-20 | 261.68 | 0.0119% | +3.62% | 14.41% | 434.27 | 0.0130% | +33.87% | 13.53% | −172.59 | #1103 |
| FY 2020-21 | 337.90 | 0.0157% | +29.13% | 16.14% | 565.79 | 0.0194% | +30.29% | 15.98% | −227.89 | #927 |
| FY 2021-22 | 458.75 | 0.0146% | +35.77% | 18.14% | 1,043.73 | 0.0228% | +84.47% | 23.19% | −584.98 | #924 |
| FY 2022-23 | 496.34 | 0.0137% | +8.19% | 18.59% | 1,037.64 | 0.0180% | −0.58% | 23.47% | −541.30 | #930 |
| FY 2023-24 | 490.62 | 0.0136% | −1.15% | 17.05% | 1,046.64 | 0.0186% | +0.87% | 26.35% | −556.02 | #974 |
| FY 2024-25 | 627.91 | 0.0171% | +27.98% | 17.69% | 1,139.67 | 0.0188% | +8.89% | 24.00% | −511.76 | #816 |

- CAGR (7-year): exports 16.39%/yr, imports 23.30%/yr (consistently Deficit)

## Key trade insights: HSN Code 23091000 export-import analysis

### Consistent export growth: 16.39% CAGR over 7 years

India's exports under HSN Code 23091000 have grown at a compound annual rate of 16.39% over 7 fiscal years, rising from ₹252.53 Crore in FY 2018-19 to ₹627.91 Crore in FY 2024-25.

### HSN Code 23091000 ranked #816 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 23091000 ranks #816 out of 12657 HSN codes by total export value. Within Sub-Chapter 2309, it ranks #2 of 7. By trade surplus, it ranks #11912 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 23091000 exports

The strongest single-year export movement for HSN Code 23091000 was recorded in FY 2021-22, when exports surged by 35.77% over the prior year.

### India records a trade deficit of ₹511.76 Crore in HSN Code 23091000 goods

In FY 2024-25, India's imports of ₹1,139.67 Cr exceeded exports of ₹627.91 Cr, resulting in a trade deficit of ₹511.76 Crore — ranking #11912 of 12657 by surplus magnitude.

### Import growth of 23.30% CAGR signals rising demand for Dog/cat food

India's imports under HSN Code 23091000 have grown at 23.30% CAGR, reaching ₹1,139.67 Crore in FY 2024-25.

### HSN Code 23091000 contributes 17.69% of Sub-Chapter 2309 exports — ranked #2

Among the 7 HSN codes under Sub-Chapter 2309, HSN Code 23091000 ranks #2 by export value — accounting for 17.69% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 24.00% share (rank #2).

## Related HSN Codes in Sub-Chapter 2309

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 23099090: Fish Feed – Other](https://busy.in/hsn/hsn-23099090/) | ₹2,022 Cr |
| #2 | HSN Code 23091000: Dog/cat food (this hsn code) | ₹628 Cr |
| #3 | [HSN Code 23099010: Compounded Animal Feed](https://busy.in/hsn/hsn-23099010/) | ₹398 Cr |
| #4 | [HSN Code 23099020: Other :Concentrates for compound animal feed](https://busy.in/hsn/hsn-23099020/) | ₹332 Cr |
| #5 | [HSN Code 23099031: Prawn & Shrimp Feed](https://busy.in/hsn/hsn-23099031/) | ₹116 Cr |
| #6 | [HSN Code 23099039: Other :Feeds for fish (prawn, etc.) :Other](https://busy.in/hsn/hsn-23099039/) | ₹52 Cr |
| #7 | [HSN Code 23099032: Fish meal: Feeds for fish (prawn, etc.)](https://busy.in/hsn/hsn-23099032/) | ₹1 Cr |