HSN Code 23070000 -- – Wine lees argol (GST Rate 5%)

HSN Code 23070000

Wine lees argol

HSN23070000

Wine lees argol

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 2307
Subheading: 230700
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 Wine lees argol. 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 23070000?
HSN Code 23070000 is the official Harmonized System of Nomenclature code for Wine lees argol, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 23070000?
HSN Code 23070000 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 23070000 belong to?
HSN Code 23070000 falls under Chapter 23 -- Residues from food industries of the GST tariff.
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