---
title: "2306 HSN Code | HSN Code for Oil-cake from vegetable fats or oils in India"
description: "Know more about 2306 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2306 covering Oil-cake from vegetable fats or oils."
canonical: "https://busy.in/hsn/sub-chapter-2306/"
---

# HSN Sub-chapter 2306: Oil-cake from vegetable fats or oils

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

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

- Current GST rate: 0%
- Earlier GST rate: 0%

## HSN codes

| Code | Title |
| --- | --- |
| 23061010 | [Cotton Seed Oil-Cake Meal](https://busy.in/hsn/hsn-23061010/) |
| 23061020 | [Oil-Cake Meal From Cotton Seeds](https://busy.in/hsn/hsn-23061020/) |
| 23061030 | [Cotton Seed Oil-Cake for Aquatic, Poultry & Cattle Feed](https://busy.in/hsn/hsn-23061030/) |
| 23061040 | [Oil-Cake Meal From Cotton Seeds](https://busy.in/hsn/hsn-23061040/) |
| 23061090 | [Other Cottonseed Residues (Animal Feed)](https://busy.in/hsn/hsn-23061090/) |
| 23062010 | [Linseed Oil-Cake/Meal (Expeller, Animal Feed)](https://busy.in/hsn/hsn-23062010/) |
| 23062020 | [Linseed Oil-Cake Meal](https://busy.in/hsn/hsn-23062020/) |
| 23062090 | [Other Linseed Residues (Animal Feed)](https://busy.in/hsn/hsn-23062090/) |
| 23063010 | [Sunflower Oilcake](https://busy.in/hsn/hsn-23063010/) |
| 23063020 | [Sunflower Seed Oil-Cake for Aquatic, Poultry & Cattle Feed](https://busy.in/hsn/hsn-23063020/) |
| 23063090 | [Other Sunflower Meal](https://busy.in/hsn/hsn-23063090/) |
| 23064100 | [Low Erucic Acid Rapeseed Residues](https://busy.in/hsn/hsn-23064100/) |
| 23064900 | [Other Rapeseed Meal](https://busy.in/hsn/hsn-23064900/) |
| 23065010 | [Coconut Oil-Cake Meal](https://busy.in/hsn/hsn-23065010/) |
| 23065020 | [Coconut Oil-Cake for Aquatic, Poultry & Cattle Feed](https://busy.in/hsn/hsn-23065020/) |
| 23065090 | [Other Coconut/Copra Residues (Animal Feed)](https://busy.in/hsn/hsn-23065090/) |
| 23066000 | [Palm Kernel Feed (Shrimp, Poultry & Cattle)](https://busy.in/hsn/hsn-23066000/) |
| 23067000 | [Quartzite: Crude/Roughly Trimmed, In Lumps](https://busy.in/hsn/hsn-23067000/) |
| 23069011 | [Mowra Seed Oil-Cake](https://busy.in/hsn/hsn-23069011/) |
| 23069012 | [Mustard Seed Oil-Cake Meal](https://busy.in/hsn/hsn-23069012/) |
| 23069013 | [Niger Seed Oil-Cake](https://busy.in/hsn/hsn-23069013/) |
| 23069014 | [Sesame Seed Oil-Cake](https://busy.in/hsn/hsn-23069014/) |
| 23069015 | [Mango Kernel Oil-Cake](https://busy.in/hsn/hsn-23069015/) |
| 23069016 | [Sal Oil-Cake Meal](https://busy.in/hsn/hsn-23069016/) |
| 23069017 | [Castor seed oil-cake](https://busy.in/hsn/hsn-23069017/) |
| 23069018 | [Neem Seed Oil-Cake](https://busy.in/hsn/hsn-23069018/) |
| 23069019 | [Oil-Cake Meal (Other Seeds)](https://busy.in/hsn/hsn-23069019/) |
| 23069021 | [Oil-Cake Meal From Mustard Seeds](https://busy.in/hsn/hsn-23069021/) |
| 23069022 | [Oil-Cake Meal, Other Seeds](https://busy.in/hsn/hsn-23069022/) |
| 23069023 | [Oil-Cake Meal, Cardi Seeds](https://busy.in/hsn/hsn-23069023/) |
| 23069024 | [Oil-Cake Meal\| Sesame (Defatted) Feed](https://busy.in/hsn/hsn-23069024/) |
| 23069025 | [Oil-Cake Meal From Mango Kernels](https://busy.in/hsn/hsn-23069025/) |
| 23069026 | [Oil-Cake Meal\| Sal (Defatted) Feed](https://busy.in/hsn/hsn-23069026/) |
| 23069027 | [Oil-Cake Meal From Castor Seeds](https://busy.in/hsn/hsn-23069027/) |
| 23069028 | [Neem Oil-Cake for Aquatic, Poultry & Cattle Feed](https://busy.in/hsn/hsn-23069028/) |
| 23069029 | [Oil-Cake Meal, Other Seeds](https://busy.in/hsn/hsn-23069029/) |
| 23069030 | [Babool Seed Extraction Residue (Animal Feed)](https://busy.in/hsn/hsn-23069030/) |
| 23069090 | [Other Oilseed Meal (Animal Feed)](https://busy.in/hsn/hsn-23069090/) |

## Frequently asked questions

### What products are classified under HSN 2306

It includes Oil-cake from vegetable fats or oils

### Can I claim ITC on inputs and services used for Oil-cake from vegetable fats or oils?

If your outward supply of Oil-cake from vegetable fats or oils is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### What misclassification mistakes happen with Oil-cake from vegetable fats or oils?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### What are the e‑way bill and e‑invoice points while moving Oil-cake from vegetable fats or oils?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### Is the composition scheme suitable if I mainly trade Oil-cake from vegetable fats or oils?

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.

### How do I bill a kit or combo that includes Oil-cake from vegetable fats or oils?

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.

### Does MRP, weight or pack size change GST treatment for Oil-cake from vegetable fats or oils?

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.

## India's trade performance: HSN Sub-Chapter 2306 (FY 2024-25)

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

- Exports: ₹4,106 Cr (−25.61% YoY) — 0.1109% of India's total exports
- Imports: ₹780 Cr (−10.43% YoY) — 0.0128% of India's total imports
- Trade balance: ₹3,327 Cr (Surplus); surplus rank #94 of 1233 sub-chapters
- Share of Chapter 23: 21.92% of its exports; import side 13.18%
- Rank within Chapter 23: #2 of 9 by export value; import-side #2

### Key metrics

- Export CAGR: 6.91% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #150 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +66.26% in FY 2022-23
- Contribution to Ch. 23: 21.92% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2306

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 | 2,750.28 | 0.1198% | — | 20.50% | 754.21 | 0.0210% | — | 16.84% | +1,996.07 | #150 |
| FY 2019-20 | 2,496.52 | 0.1130% | −9.23% | 30.21% | 1,512.62 | 0.0451% | +100.56% | 29.86% | +983.90 | #152 |
| FY 2020-21 | 3,236.79 | 0.1505% | +29.65% | 21.71% | 920.98 | 0.0316% | −39.11% | 18.52% | +2,315.81 | #134 |
| FY 2021-22 | 3,550.06 | 0.1131% | +9.68% | 30.06% | 1,568.45 | 0.0343% | +70.30% | 16.88% | +1,981.61 | #151 |
| FY 2022-23 | 5,902.19 | 0.1630% | +66.26% | 29.16% | 716.64 | 0.0125% | −54.31% | 11.32% | +5,185.55 | #111 |
| FY 2023-24 | 5,520.20 | 0.1526% | −6.47% | 23.96% | 870.59 | 0.0155% | +21.48% | 16.30% | +4,649.61 | #119 |
| FY 2024-25 | 4,106.42 | 0.1109% | −25.61% | 21.92% | 779.77 | 0.0128% | −10.43% | 13.18% | +3,326.65 | #150 |

- CAGR (7-year): exports 6.91%/yr, imports 0.56%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 2306 export-import analysis

### Consistent export growth: 6.91% CAGR over 7 years

India's exports under HSN Sub-Chapter 2306 have grown at a compound annual rate of 6.91% over 7 fiscal years, rising from ₹2,750.28 Crore in FY 2018-19 to ₹4,106.42 Crore in FY 2024-25.

### HSN Sub-Chapter 2306 ranked #150 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2306 ranks #150 out of 1233 sub-chapters by total export value. Within Chapter 23, it ranks #2 of 9. By trade surplus, it ranks #94 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 2306 exports

The strongest single-year export movement for HSN Sub-Chapter 2306 was recorded in FY 2022-23, when exports surged by 66.26% over the prior year.

### India maintains a trade surplus of ₹3,326.65 Crore in HSN Sub-Chapter 2306 goods

In FY 2024-25, India's exports of ₹4,106.42 Cr exceeded imports of ₹779.77 Cr, resulting in a trade surplus of ₹3,326.65 Crore — ranking #94 of 1233 by surplus magnitude.

### Import growth of 0.56% CAGR signals stable import dependency for Oil-cake from vegetable fats or oils

India's imports under HSN Sub-Chapter 2306 have grown at 0.56% CAGR, reaching ₹779.77 Crore in FY 2024-25.

### HSN Sub-Chapter 2306 contributes 21.92% of Chapter 23 exports — ranked #2

Among the 9 sub-chapters under Chapter 23, HSN Sub-Chapter 2306 ranks #2 by export value — accounting for 21.92% of the chapter's total exports in FY 2024-25. On the import side, it holds 13.18% share (rank #2).

## 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 (this hsn sub-chapter) | ₹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](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/) |
| 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/) |
| 2305 | [Oil cake residues](https://busy.in/hsn/sub-chapter-2305/) |
| 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/) |