---
title: "2302 HSN Code | HSN Code for Milling residues in India"
description: "Know more about 2302 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2302 covering Milling residues."
canonical: "https://busy.in/hsn/sub-chapter-2302/"
---

# HSN Sub-chapter 2302: Milling residues

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

Part of [Chapter 23: Residues and Waste from Food Industries; Animal Fodder](https://busy.in/hsn/chapter-23/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 23021010 | [Of Maize (Corn) \| Maize Bran](https://busy.in/hsn/hsn-23021010/) |
| 23021090 | [Of Maize (Corn) \| Other](https://busy.in/hsn/hsn-23021090/) |
| 23022010 | [Raw Rice Bran: Cereal Milling Residues](https://busy.in/hsn/hsn-23022010/) |
| 23022020 | [Other Rice Bran Residues: Cereal/Leguminous](https://busy.in/hsn/hsn-23022020/) |
| 23022090 | [Maize (Corn) Germ Oil-Cake/Solid Residues](https://busy.in/hsn/hsn-23022090/) |
| 23023000 | [Of Wheat Bran And De-Oiled Cake](https://busy.in/hsn/hsn-23023000/) |
| 23024000 | [Of Other Cereals](https://busy.in/hsn/hsn-23024000/) |
| 23025000 | [Of Leguminous Plants](https://busy.in/hsn/hsn-23025000/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 2302 (FY 2024-25)

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

- Exports: ₹626 Cr (−58.86% YoY) — 0.0169% of India's total exports
- Imports: ₹134 Cr (−3.14% YoY) — 0.0022% of India's total imports
- Trade balance: ₹492 Cr (Surplus); surplus rank #260 of 1233 sub-chapters
- Share of Chapter 23: 3.34% of its exports; import side 2.27%
- Rank within Chapter 23: #6 of 9 by export value; import-side #3

### Key metrics

- Export CAGR: 91.76% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #487 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +1,171.99% in FY 2020-21
- Contribution to Ch. 23: 3.34% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2302

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 Ch. 23 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 23 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 12.59 | 0.0005% | — | 0.09% | 106.29 | 0.0030% | — | 2.37% | −93.70 | #989 |
| FY 2019-20 | 29.99 | 0.0014% | +138.20% | 0.36% | 105.16 | 0.0031% | −1.06% | 2.08% | −75.17 | #903 |
| FY 2020-21 | 381.47 | 0.0177% | +1,171.99% | 2.56% | 40.37 | 0.0014% | −61.61% | 0.81% | +341.10 | #480 |
| FY 2021-22 | 789.74 | 0.0252% | +107.03% | 6.69% | 60.21 | 0.0013% | +49.15% | 0.65% | +729.53 | #391 |
| FY 2022-23 | 1,660.79 | 0.0459% | +110.30% | 8.21% | 120.44 | 0.0021% | +100.03% | 1.90% | +1,540.35 | #286 |
| FY 2023-24 | 1,521.57 | 0.0421% | −8.38% | 6.60% | 138.41 | 0.0025% | +14.92% | 2.59% | +1,383.16 | #304 |
| FY 2024-25 | 626.00 | 0.0169% | −58.86% | 3.34% | 134.06 | 0.0022% | −3.14% | 2.27% | +491.94 | #487 |

- CAGR (7-year): exports 91.76%/yr, imports 3.94%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 2302 export-import analysis

### Consistent export growth: 91.76% CAGR over 7 years

India's exports under HSN Sub-Chapter 2302 have grown at a compound annual rate of 91.76% over 7 fiscal years, rising from ₹12.59 Crore in FY 2018-19 to ₹626.00 Crore in FY 2024-25.

### HSN Sub-Chapter 2302 ranked #487 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2302 ranks #487 out of 1233 sub-chapters by total export value. Within Chapter 23, it ranks #6 of 9. By trade surplus, it ranks #260 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 2302 exports

The strongest single-year export movement for HSN Sub-Chapter 2302 was recorded in FY 2020-21, when exports surged by 1,171.99% over the prior year.

### India maintains a trade surplus of ₹491.94 Crore in HSN Sub-Chapter 2302 goods

In FY 2024-25, India's exports of ₹626.00 Cr exceeded imports of ₹134.06 Cr, resulting in a trade surplus of ₹491.94 Crore — ranking #260 of 1233 by surplus magnitude.

### Import growth of 3.94% CAGR signals stable import dependency for Milling residues

India's imports under HSN Sub-Chapter 2302 have grown at 3.94% CAGR, reaching ₹134.06 Crore in FY 2024-25.

### HSN Sub-Chapter 2302 contributes 3.34% of Chapter 23 exports — ranked #6

Among the 9 sub-chapters under Chapter 23, HSN Sub-Chapter 2302 ranks #6 by export value — accounting for 3.34% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.27% share (rank #3).

## Related Sub-Chapters in Chapter 23

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 2304: Soybean oilcake](https://busy.in/hsn/sub-chapter-2304/) | ₹7,210 Cr |
| #2 | [HSN Sub-Chapter 2306: Oil-cake from vegetable fats or oils](https://busy.in/hsn/sub-chapter-2306/) | ₹4,106 Cr |
| #3 | [HSN Sub-Chapter 2309: Preparations for animal feeding](https://busy.in/hsn/sub-chapter-2309/) | ₹3,549 Cr |
| #4 | [HSN Sub-Chapter 2301: Meat & Fish Byproducts](https://busy.in/hsn/sub-chapter-2301/) | ₹2,278 Cr |
| #5 | [HSN Sub-Chapter 2303: Starch and sugar residues](https://busy.in/hsn/sub-chapter-2303/) | ₹887 Cr |
| #6 | HSN Sub-Chapter 2302: Milling residues (this hsn sub-chapter) | ₹626 Cr |
| #7 | [HSN Sub-Chapter 2305: Oil cake residues](https://busy.in/hsn/sub-chapter-2305/) | ₹72 Cr |
| #8 | [HSN Sub-Chapter 2308: Vegetable materials for animal feed](https://busy.in/hsn/sub-chapter-2308/) | ₹5 Cr |
| — | [HSN Sub-Chapter 2307: Wine lees; argol](https://busy.in/hsn/sub-chapter-2307/) | Nil |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 2301 | [Meat & Fish Byproducts](https://busy.in/hsn/sub-chapter-2301/) |
| 2303 | [Starch and sugar residues](https://busy.in/hsn/sub-chapter-2303/) |
| 2304 | [Soybean oilcake](https://busy.in/hsn/sub-chapter-2304/) |
| 2305 | [Oil cake residues](https://busy.in/hsn/sub-chapter-2305/) |
| 2306 | [Oil-cake from vegetable fats or oils](https://busy.in/hsn/sub-chapter-2306/) |
| 2307 | [Wine lees; argol](https://busy.in/hsn/sub-chapter-2307/) |
| 2308 | [Vegetable materials for animal feed](https://busy.in/hsn/sub-chapter-2308/) |
| 2309 | [Preparations for animal feeding](https://busy.in/hsn/sub-chapter-2309/) |