HSN Code 23023000 -- – Bran, sharps and other residues, whetheror not in the form of pellets, derived f (GST Rate 5%)

HSN Code 23023000

Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of wheat

HSN23023000

Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of wheat

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 23 -- Residues from food industries
Heading: 2302
Subheading: 230230
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 Bran, sharps and other residues, whetheror not in the form of pellets, derived f. 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.

Create an invoice with this code → See all items at 5% →

Related codes from Residues from food industries

23021010
Bran, sharps and other residues, whetheror not in the form of pellets,
5%
23021090
Bran, sharps and other residues, whetheror not in the form of pellets,
5%
23022010
Bran, sharps and other residues, whetheror not in the form of pellets,
5%
23022020
Bran, sharps and other residues, whetheror not in the form of pellets,
5%
23022090
Bran, sharps and other residues, whetheror not in the form of pellets,
5%

Frequently asked questions

What is HSN Code 23023000?
HSN Code 23023000 is the official Harmonized System of Nomenclature code for Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other workin, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 23023000?
HSN Code 23023000 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 23023000 belong to?
HSN Code 23023000 falls under Chapter 23 -- Residues from food industries of the GST tariff.
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