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 purposes. 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

23

HSN Code

2302

HSN 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 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 2302

Following tariff HSN codes fall under Milling residues.

Tariff HSN

23021010

Description

Of maize (corn) : Maize bran

Tariff HSN

23021090

Description

Of maize (corn) : Other

Tariff HSN

23022010

Description

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

Tariff HSN

23022020

Description

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

Tariff HSN

23022090

Description

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

Tariff HSN

23023000

Description

Of wheat bran and de-oiled cake

Tariff HSN

23023000

Description

Of wheat

Tariff HSN

23024000

Description

Of other cereals

Tariff HSN

23025000

Description

Of leguminous plants

India’s Trade Performance — HSN Sub-Chapter 2302 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹626 Cr

−58.86% vs FY 2023-24

0.0169% of India’s total exports

India’s Imports

FY 2024-25

₹134 Cr

−3.14% vs FY 2023-24

0.0022% of India’s total imports

Trade Balance

FY 2024-25

₹492 Cr

Trade Surplus

Surplus rank #260 of 1233 subchapters

% of Chapter 23

FY 2024-25

3.34%

Share of Chapter 23’s total exports in FY 2024-25

Import side: 2.27% of Chapter 23’s imports

Rank Within Chapter 23

FY 2024-25

#6 of 9

Position by export value among subchapters in Chapter 23

Import-side rank: #3 of 9

At a glance

91.76%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#487

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+1,171.99%

Peak Growth Year

FY 2020-21 · strongest single-year move

3.34%

Contribution to Ch. 23

Share of Chapter 23 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #989

Balance

−93.70

Exports

12.59 ₹ Cr

0.0005% share

— YoY

0.09% of Ch. 23

Imports

106.29 ₹ Cr

0.0030% share

— YoY

2.37% of Ch. 23

FY 2019-20 Exp. Rank #903

Balance

−75.17

Exports

29.99 ₹ Cr

0.0014% share

+138.20% YoY

0.36% of Ch. 23

Imports

105.16 ₹ Cr

0.0031% share

−1.06% YoY

2.08% of Ch. 23

FY 2020-21 Exp. Rank #480

Balance

+341.10

Exports

381.47 ₹ Cr

0.0177% share

+1,171.99% YoY

2.56% of Ch. 23

Imports

40.37 ₹ Cr

0.0014% share

−61.61% YoY

0.81% of Ch. 23

FY 2021-22 Exp. Rank #391

Balance

+729.53

Exports

789.74 ₹ Cr

0.0252% share

+107.03% YoY

6.69% of Ch. 23

Imports

60.21 ₹ Cr

0.0013% share

+49.15% YoY

0.65% of Ch. 23

FY 2022-23 Exp. Rank #286

Balance

+1,540.35

Exports

1,660.79 ₹ Cr

0.0459% share

+110.30% YoY

8.21% of Ch. 23

Imports

120.44 ₹ Cr

0.0021% share

+100.03% YoY

1.90% of Ch. 23

FY 2023-24 Exp. Rank #304

Balance

+1,383.16

Exports

1,521.57 ₹ Cr

0.0421% share

−8.38% YoY

6.60% of Ch. 23

Imports

138.41 ₹ Cr

0.0025% share

+14.92% YoY

2.59% of Ch. 23

FY 2024-25 Exp. Rank #487

Balance

+491.94

Exports

626.00 ₹ Cr

0.0169% share

−58.86% YoY

3.34% of Ch. 23

Imports

134.06 ₹ Cr

0.0022% share

−3.14% YoY

2.27% of Ch. 23

CAGR · 7-Year

Exports

91.76% /yr

Imports

3.94% /yr

Consistently Surplus
Chapter 23 total

reference, FY 2024-25

Export

₹18,732.91 Cr

Import

₹5,915.30 Cr

Trade Balance

+12,817.61

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 2302 ranks #487 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 2302 and GST compliance.

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.

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