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- Updated on : September 19, 2025
HSN Chapter 23: Food Industry Residues & Prepared Animal Fodder Classification & GST India
HSN Code & GST Rate for Residual Starch Products, Meals & Pellets - Chapter 23
HSN Chapter 23 underwent complete transformation in the September 2025 GST reforms, with ALL food industry residues and animal fodder products moving to a uniform 5% GST rate. This revolutionary change eliminates the previous complex structure where some products were at 0% GST while others were at 5%, significantly benefiting farmers, livestock owners, animal feed manufacturers, and the entire agricultural processing value chain.
Key Classification Factors for Food Residues & Animal Feed GST Rates
- Complete Uniformity: Single 5% GST across ALL Chapter 23 products
- Agricultural Support: Simplified taxation for farming and livestock sectors
- Processing Industry Relief: Food processing byproducts now uniformly taxed
- Compliance Simplification: No more complex classifications for feed ingredients
Complete HSN Code Table: Food Industry Residues & Animal Fodder (Chapter 23)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| 5% | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves | 2301 | 23011010, 23011090, 23012011, 23012019, 23012090 |
| 5% | 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 (including rice bran) | 2302 | 23021010, 23021090, 23023000, 23024000, 23025000 |
| 5% | 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 | 2303 | 23031000, 23032000, 23033000 |
| 5% | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil | 2304 | 23040010, 23040020, 23040030, 23040090 |
| 5% | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil | 2305 | 23050010, 23050020, 23050090 |
| 5% | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 | 2306 | 23061010, 23061020, 23061030, 23061040, 23061090, 23062010 |
| 5% | Wine lees; argol | 2307 | 23070000 |
| 5% | 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 | 2308 | 23080000 |
| 5% | Preparations of a kind used in animal feeding (including fish soluble paste) | 2309 | 23091000, 23099010, 23099020, 23099031, 23099032, 23099039 |
🌾 Revolutionary September 2025 GST Transformation for Agricultural Processing:
- Complete Uniformity: ALL Chapter 23 products moved to uniform 5% GST from mixed 0% and 5% rates
- Farmer Benefits: Standardized low rates on animal feed ingredients and agricultural byproducts
- Livestock Industry Support: Cattle feed, poultry feed, and aquaculture feed components at affordable rates
- Food Processing Relief: Oil mills, rice mills, and food processors benefit from uniform byproduct taxation
- Agricultural Value Chain: Complete integration from crop processing to animal nutrition
- Export Competitiveness: Indian agricultural processing industry gains cost advantages globally
- Small Business Support: Local feed manufacturers and agricultural processors get significant relief
- Compliance Simplification: No more complex classifications between different types of feed ingredients
- Sustainability Focus: Uniform taxation encourages utilization of agricultural waste and byproducts
🐄 Universal 5% GST Rate Examples:
🥩 Animal Feed Proteins (All at 5%):
- Fish Meal (HSN 2301): 5% GST - high-protein animal feed ingredient
- Meat Meal (HSN 2301): 5% GST - processed animal protein for feed
- Bone Meal (HSN 2301): 5% GST - calcium-rich feed supplement
- Greaves (HSN 2301): 5% GST - rendered animal fat residues
🌾 Cereal & Grain Processing Residues (All at 5%):
- Rice Bran (HSN 2302): 5% GST - including de-oiled rice bran
- Wheat Bran (HSN 2302): 5% GST - milling industry byproduct
- Maize Bran (HSN 2302): 5% GST - corn processing residue
- Pulse Husks (HSN 2302): 5% GST - legume processing waste
🍃 Oil Industry Byproducts (All at 5%):
- Soybean Oil Cake (HSN 2304): 5% GST - high-protein cattle feed
- Groundnut Oil Cake (HSN 2305): 5% GST - peanut processing residue
- Cottonseed Oil Cake (HSN 2306): 5% GST - cotton industry byproduct
- Sunflower Oil Cake (HSN 2306): 5% GST - oilseed processing residue
🏭 Industrial Processing Residues (All at 5%):
- Sugar Bagasse (HSN 2303): 5% GST - sugar industry waste for animal feed
- Starch Residues (HSN 2303): 5% GST - starch manufacturing byproducts
- Brewing Waste (HSN 2303): 5% GST - brewery and distillery residues
- Wine Lees (HSN 2307): 5% GST - wine industry byproducts
Frequently Asked Questions (FAQs)
What are the GST rates for food industry residues and animal fodder under Chapter 23 after September 2025?
All food industry residues and animal fodder products under HSN Chapter 23 now attract a uniform 5% GST rate (2.5% CGST + 2.5% SGST) as per the September 2025 GST reforms. This includes oil cakes, bran, residues, animal feed ingredients, and all byproducts of food processing - creating complete uniformity across the chapter.
Which products are covered under the new uniform 5% GST rate for Chapter 23?
All HSN codes from 2301 to 2309 now attract 5% GST: meat and fish meals (2301), bran and residues (2302), starch residues and bagasse (2303), soybean oil cake (2304), groundnut oil cake (2305), other oil cakes (2306), wine lees (2307), and fish soluble paste (2309).
What was the major change in Chapter 23 GST rates in September 2025?
The September 2025 reforms brought revolutionary changes to Chapter 23 - ALL products moved to a uniform 5% GST rate. Previously, many products had 0% GST while others were at 5%. This simplification benefits farmers, animal feed manufacturers, and the agricultural processing industry.
How does the uniform 5% rate affect different types of animal feed and food residues?
The uniform 5% GST rate applies equally to all food industry byproducts - from basic bran and oil cakes to specialized animal feed ingredients and processing residues. This eliminates previous rate variations and creates a single, simplified tax structure for the entire agricultural processing sector.
Are there any exceptions to the 5% GST rate in Chapter 23?
No, there are no exceptions. The September 2025 GST notification (Schedule I) specifically lists all HSN codes from 2301 to 2309 at the uniform 2.5% CGST rate (5% total GST). This creates complete uniformity across all food industry residues, animal feed components, and agricultural byproducts.
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Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.