HSN Code 23040090 -- – Oil-cake and other solid residues whetheror not ground or in the form of pellets (GST Rate 5%)

HSN Code 23040090

Oil-cake and other solid residues whetheror not ground or in the form of pellets, resulting from the extraction ofsoyabean oil - oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil : other

HSN23040090

Oil-cake and other solid residues whetheror not ground or in the form of pellets, resulting from the extraction ofsoyabean oil - oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil : other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 2304
Subheading: 230400
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 whetheror not ground or in the form of pellets. 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 23040090?
HSN Code 23040090 is the official Harmonized System of Nomenclature code for Oil-cake and other solid residues whetheror not ground or in the form of pellets, resulting from the extraction ofsoyabe, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 23040090?
HSN Code 23040090 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 23040090 belong to?
HSN Code 23040090 falls under Chapter 23 -- Residues from food industries of the GST tariff.
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