2302 HSN Code: Milling residues

HSN Sub Chapter 2302 represents Milling residues under GST classification. This code helps businesses identify Milling residues correctly for billing, taxation, and trade. With HSN Sub Chapter 2302, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Milling residues.

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

City*

Phone Number*

Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
23	2302	Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants	5%	5%

HSN Code 2302

Chapter: 23

Description: Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN	Description
23021010	Of maize (corn) : Maize bran
23021090	Of maize (corn) : Other
23022010	Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : de-oiled rice bran
23022020	Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : rice bran, raw
23022090	Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : other
23023000	Of wheat bran and de-oiled cake
23023000	Of wheat
23024000	Of other cereals
23025000	Of leguminous plants

HSN Code 23021010

Of maize (corn) : Maize bran

HSN Code 23021090

Of maize (corn) : Other

HSN Code 23022010

Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : de-oiled rice bran

HSN Code 23022020

Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : rice bran, raw

HSN Code 23022090

Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : other

HSN Code 23023000

Of wheat bran and de-oiled cake

HSN Code 23023000

Of wheat

HSN Code 23024000

Of other cereals

HSN Code 23025000

Of leguminous plants

Find The Right HSN & Bill Faster With BUSY

Phone Number*

Email ID*

City*

40K+ Monthly Downloads

Trusted by 4 Lakh+ Businesses

Free Mobile App

4.6 Rated on Google

What products are classified under HSN 2302

It includes Milling residues

Any special steps when selling Milling residues through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

How do I bill a kit or combo that includes Milling residues?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

Any import/export nuance for Milling residues?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

What should my invoice and records include for Milling residues?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Does MRP, weight or pack size change GST treatment for Milling residues?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

How are warranty replacements of Milling residues handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

Explore More HSN Codes from Chapter 23

Sub Chapters:

HSN Codes:

State Code List:

GST State Code List

Find New GST Rate By Product Name or HSN Code

Taxonomy

Explore other subchapters under Chapter 23