---
title: "2305 HSN Code | HSN Code for Oil cake residues in India"
description: "Know more about 2305 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2305 covering Oil cake residues."
canonical: "https://busy.in/hsn/sub-chapter-2305/"
---

# HSN Sub-chapter 2305: Oil cake residues

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil

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 |
| --- | --- |
| 23050010 | [Oil-Cake Of Ground-Nut Expeller Variety](https://busy.in/hsn/hsn-23050010/) |
| 23050020 | [Oil-Cake, Ground-Nut Solvent Extracted](https://busy.in/hsn/hsn-23050020/) |
| 23050090 | [Groundnut oilcake – Shrimp/prawn feed](https://busy.in/hsn/hsn-23050090/) |

## Frequently asked questions

### What products are classified under HSN 2305

It includes Oil cake residues

### Does packaging or branding change how GST applies to Oil cake residues?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Oil cake residues is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### What should my invoice and records include for Oil cake 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.

### How are warranty replacements of Oil cake 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.

### Is the composition scheme suitable if I mainly trade Oil cake residues?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### Any import/export nuance for Oil cake 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.

### If I repair and return Oil cake residues, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

## India's trade performance: HSN Sub-Chapter 2305 (FY 2024-25)

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

- Exports: ₹72 Cr (−14.46% YoY) — 0.0020% of India's total exports
- Imports: < ₹1 Crore — 0.0000% of India's total imports
- Trade balance: ₹72 Cr (Surplus); surplus rank #414 of 1233 sub-chapters
- Share of Chapter 23: 0.39% of its exports; import side 0.00%
- Rank within Chapter 23: #7 of 9 by export value; import-side #8

### Key metrics

- Export CAGR: 13.76% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #862 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +644.40% in FY 2020-21
- Contribution to Ch. 23: 0.39% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2305

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 | 33.34 | 0.0015% | — | 0.25% | < ₹1 Crore | 0.0000% | — | 0.01% | +32.96 | #887 |
| FY 2019-20 | 13.31 | 0.0006% | −60.08% | 0.16% | < ₹1 Crore | 0.0000% | −34.21% | 0.00% | +13.06 | #983 |
| FY 2020-21 | 99.08 | 0.0046% | +644.40% | 0.66% | Nil | 0.0000% | −100.00% | 0.00% | +99.08 | #725 |
| FY 2021-22 | 21.91 | 0.0007% | −77.89% | 0.19% | < ₹1 Crore | 0.0000% | — | 0.00% | +21.82 | #958 |
| FY 2022-23 | 95.89 | 0.0026% | +337.65% | 0.47% | Nil | 0.0000% | −100.00% | 0.00% | +95.89 | #809 |
| FY 2023-24 | 84.49 | 0.0023% | −11.89% | 0.37% | — | — | — | — | — | #829 |
| FY 2024-25 | 72.27 | 0.0020% | −14.46% | 0.39% | < ₹1 Crore | 0.0000% | — | 0.00% | +72.18 | #862 |

- CAGR (7-year): exports 13.76%/yr, imports -21.34%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 2305 export-import analysis

### Consistent export growth: 13.76% CAGR over 7 years

India's exports under HSN Sub-Chapter 2305 have grown at a compound annual rate of 13.76% over 7 fiscal years, rising from ₹33.34 Crore in FY 2018-19 to ₹72.27 Crore in FY 2024-25.

### HSN Sub-Chapter 2305 ranked #862 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2305 ranks #862 out of 1233 sub-chapters by total export value. Within Chapter 23, it ranks #7 of 9. By trade surplus, it ranks #414 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 2305 exports

The strongest single-year export movement for HSN Sub-Chapter 2305 was recorded in FY 2020-21, when exports surged by 644.40% over the prior year.

### India maintains a trade surplus of ₹72.18 Crore in HSN Sub-Chapter 2305 goods

In FY 2024-25, India's exports of ₹72.27 Cr exceeded imports of ₹0.09 Cr, resulting in a trade surplus of ₹72.18 Crore — ranking #414 of 1233 by surplus magnitude.

### Import growth of -21.34% CAGR signals stable import dependency for Oil cake residues

India's imports under HSN Sub-Chapter 2305 have grown at -21.34% CAGR, reaching ₹0.09 Crore in FY 2024-25.

### HSN Sub-Chapter 2305 contributes 0.39% of Chapter 23 exports — ranked #7

Among the 9 sub-chapters under Chapter 23, HSN Sub-Chapter 2305 ranks #7 by export value — accounting for 0.39% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #8).

## 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](https://busy.in/hsn/sub-chapter-2302/) | ₹626 Cr |
| #7 | HSN Sub-Chapter 2305: Oil cake residues (this hsn sub-chapter) | ₹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/) |
| 2302 | [Milling residues](https://busy.in/hsn/sub-chapter-2302/) |
| 2303 | [Starch and sugar residues](https://busy.in/hsn/sub-chapter-2303/) |
| 2304 | [Soybean oilcake](https://busy.in/hsn/sub-chapter-2304/) |
| 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/) |