HSN Code 23067000 -- – Oil-cake and other solid residues, whether or not ground or in the form ofpellet (GST Rate 5%)

HSN Code 23067000

Oil-cake and other solid residues, whether or not ground or in the form ofpellets, resulting from the extraction ofvegetable fats or oils, other than thoseof heading 2304 or 2305 of maize (corn) germ

HSN23067000

Oil-cake and other solid residues, whether or not ground or in the form ofpellets, resulting from the extraction ofvegetable fats or oils, other than thoseof heading 2304 or 2305 of maize (corn) germ

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 2306
Subheading: 230670
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Oil-cake and other solid residues, whether or not ground or in the form ofpellet. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 23067000?
HSN Code 23067000 is the official Harmonized System of Nomenclature code for Oil-cake and other solid residues, whether or not ground or in the form ofpellets, resulting from the extraction ofveget, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 23067000?
HSN Code 23067000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 23067000 belong to?
HSN Code 23067000 falls under Chapter 23 -- Residues from food industries of the GST tariff.
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