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HSN Codes chevron_right Section 04 chevron_right Chapter 23 chevron_right Sub Chapter 2302

Taxonomy

• Section 04 – Prepared Food Stuffs, Beverages, Spirits And Vinegar, Tobacco And Manufactured Tobacco Substitutes • Chapter 23 – Residues and waste from the food industries; prepared animal fodder • Sub Chapter 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 • New GST Rate for HSN Code 2302 • Tariff HSN Codes under Sub Chapter 2302 • FAQs for Sub Chapter 2302 • Case Laws under Sub Chapter 2302 • Important Disclaimer

Explore other subchapters under Chapter 23

• Sub Chapter 2301 – Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves • Sub Chapter 2303 – Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets • Sub Chapter 2304 – Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil • Sub Chapter 2305 – Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil • Sub Chapter 2306 – Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or miscrobial fats or oils, other than those of heading 2304 or 2305 • Sub Chapter 2307 – Wine lees; argol • Sub Chapter 2308 – Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included • Sub Chapter 2309 – Preparations of a kind used in animal feeding

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.

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New GST Rate for HSN Code 2302

GST Rate for Milling residues under HSN Code 2302. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

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 Codes under HSN Sub Chapter 2302

Following Tariff HSN code falls under Milling residues:

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

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Case Laws Related to Sub Chapter 2302

Order Number Description
AAAR/01 /2021, AAAR.COM/01/2020
Sushi Pet Nutri Science (AAAR (Appellate Authority For Advance Ruling), Telangana)
KAR ADRG 76/2021
Swastiks Masalas Pickles And Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
GUJ/GAAR/R/24/2020
M/S. Gujarat Ambuja Exports Ltd. (AAR (Authority For Advance Ruling), Gujarat)
02/2022
Sh. Darshan Joshi, Director General Of Anti-profiteering And Other (Naa (National Anti Profiteering Authority), )
20/2021
Bharti Airtel Limited (AAR (Authority For Advance Ruling), Telangana)
GUJ/GAAAR/APPEAL/2021/12
Pratham Agro Vat Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)
GUJ/GAAR/R/29/2021
Ramdev Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
KAR ADRG 23/2020
M/S. Sri Mukthenahally Sivakumar Channabasavaiah, Sri Basaveshwara Corporation (AAR (Authority For Advance Ruling), Karnataka)
W.P.(MD)Nos.16770 to 16776 of 2019 and W.M.P.(MD)Nos.13372 to 13376 of 2019
Jenefa India (Madras High Court, Tamil Nadu)
GST-ARA-25/2018-19/B-88
Uttara Impex Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
TN/24/AAR/2021
Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)
TN/AAAR/02/2022(AR)
Krishna Bhavan Foods And Sweets (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
TN/09/AAR/2019
Rajiv Gandhi Centre For Aquaculture (AAR (Authority For Advance Ruling), Tamil Nadu)
TN/55/AAR/2019
M/S. Mahalakshmi Store, Shri Chellasamy Nadar Deivarajan (AAR (Authority For Advance Ruling), Tamil Nadu)
GUJ/GAAR/R/43/2020
Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
STC/AAR/08/2022
Shraddha Traders (AAR (Authority For Advance Ruling), Chhattisgarh)
GUJ/GAAR/R/32/2021
Kitchen Express Overseas Ltd. (AAR (Authority For Advance Ruling), Gujarat)
GUJ/GAAR/R/05/2020
M/S. Pratham Agro Vet Industries (AAR (Authority For Advance Ruling), Gujarat)
GUJ/GAAR/R/29/2020
M/S Sayaji Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)
Rectification Order of Order No. 01/2020
M/S. Vippy Industries Ltd. (AAR (Authority For Advance Ruling), Madhya Pradesh)
GUJ/GAAAR/APPEAL/2021/17
Dipak Kumar Kantilal Chotai(Talod Gruh Udyog) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
GUJ/GAAR/R/49/2020
Sanstar Biopolymers Limited (AAR (Authority For Advance Ruling), Gujarat)
Order No. AAAR/01 /2021, AAAR.COM/01/2020

Sushi Pet Nutri Science (AAAR (Appellate Authority For Advance Ruling), Telangana)

Order No. KAR ADRG 76/2021

Swastiks Masalas Pickles And Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)

Order No. GUJ/GAAR/R/24/2020

M/S. Gujarat Ambuja Exports Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Order No. 02/2022

Sh. Darshan Joshi, Director General Of Anti-profiteering And Other (Naa (National Anti Profiteering Authority), )

Order No. 20/2021

Bharti Airtel Limited (AAR (Authority For Advance Ruling), Telangana)

Order No. GUJ/GAAAR/APPEAL/2021/12

Pratham Agro Vat Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Order No. GUJ/GAAR/R/29/2021

Ramdev Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Order No. KAR ADRG 23/2020

M/S. Sri Mukthenahally Sivakumar Channabasavaiah, Sri Basaveshwara Corporation (AAR (Authority For Advance Ruling), Karnataka)

Order No. W.P.(MD)Nos.16770 to 16776 of 2019 and W.M.P.(MD)Nos.13372 to 13376 of 2019

Jenefa India (Madras High Court, Tamil Nadu)

Order No. GST-ARA-25/2018-19/B-88

Uttara Impex Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. TN/24/AAR/2021

Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. TN/AAAR/02/2022(AR)

Krishna Bhavan Foods And Sweets (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)

Order No. TN/09/AAR/2019

Rajiv Gandhi Centre For Aquaculture (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. TN/55/AAR/2019

M/S. Mahalakshmi Store, Shri Chellasamy Nadar Deivarajan (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. GUJ/GAAR/R/43/2020

Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)

Order No. STC/AAR/08/2022

Shraddha Traders (AAR (Authority For Advance Ruling), Chhattisgarh)

Order No. GUJ/GAAR/R/32/2021

Kitchen Express Overseas Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Order No. GUJ/GAAR/R/05/2020

M/S. Pratham Agro Vet Industries (AAR (Authority For Advance Ruling), Gujarat)

Order No. GUJ/GAAR/R/29/2020

M/S Sayaji Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)

Order No. Rectification Order of Order No. 01/2020

M/S. Vippy Industries Ltd. (AAR (Authority For Advance Ruling), Madhya Pradesh)

Order No. GUJ/GAAAR/APPEAL/2021/17

Dipak Kumar Kantilal Chotai(Talod Gruh Udyog) (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Order No. GUJ/GAAR/R/49/2020

Sanstar Biopolymers Limited (AAR (Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 2302

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 expand_more
Sub Chapters:
HSN Code 2301 | HSN Code 2302 | HSN Code 2303 | HSN Code 2304 | HSN Code 2305 | HSN Code 2306 | HSN Code 2307 | HSN Code 2308 | HSN Code 2309
HSN Codes:
HSN Code 23011010 | HSN Code 23011090 | HSN Code 23012011 | HSN Code 23012019 | HSN Code 23012090 | HSN Code 23021010 | HSN Code 23021090 | HSN Code 23022010 | HSN Code 23022020 | HSN Code 23022090 | HSN Code 23023000 | HSN Code 23024000 | HSN Code 23025000 | HSN Code 23031000 | HSN Code 23032000 | HSN Code 23033000 | HSN Code 23040010 | HSN Code 23040020 | HSN Code 23040030 | HSN Code 23040090 | HSN Code 23050010 | HSN Code 23050020 | HSN Code 23050090 | HSN Code 23061010 | HSN Code 23061020 | HSN Code 23061030 | HSN Code 23061040 | HSN Code 23061090 | HSN Code 23062010 | HSN Code 23062020 | HSN Code 23062090 | HSN Code 23063010 | HSN Code 23063020 | HSN Code 23063090 | HSN Code 23064100 | HSN Code 23064900 | HSN Code 23065010 | HSN Code 23065020 | HSN Code 23065090 | HSN Code 23066000 | HSN Code 23067000 | HSN Code 23069011 | HSN Code 23069012 | HSN Code 23069013 | HSN Code 23069014 | HSN Code 23069015 | HSN Code 23069016 | HSN Code 23069017 | HSN Code 23069018 | HSN Code 23069019 | HSN Code 23069021 | HSN Code 23069022 | HSN Code 23069023 | HSN Code 23069024 | HSN Code 23069025 | HSN Code 23069026 | HSN Code 23069027 | HSN Code 23069028 | HSN Code 23069029 | HSN Code 23069030 | HSN Code 23069090 | HSN Code 23070000 | HSN Code 23080000 | HSN Code 23091000 | HSN Code 23099010 | HSN Code 23099020 | HSN Code 23099031 | HSN Code 23099032 | HSN Code 23099039 | HSN Code 23099090
State Code List:

Explore other subchapters under Chapter 23

• Sub Chapter 2301 – Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves • Sub Chapter 2303 – Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets • Sub Chapter 2304 – Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil • Sub Chapter 2305 – Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil • Sub Chapter 2306 – Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or miscrobial fats or oils, other than those of heading 2304 or 2305 • Sub Chapter 2307 – Wine lees; argol • Sub Chapter 2308 – Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included • Sub Chapter 2309 – Preparations of a kind used in animal feeding