HSN code · Customs Tariff of India · GST rate
23064900 is the 8-digit HSN code for “Oil-cake and other solid residues, whether or not ground or in the form of pellets”: tariff item 2306 49 00 under heading 2306 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5%, 18% or nil. Search a code or product below, or copy the code for your invoice.
This code
Chapter 23Heading 2306Sub-heading 2306 49Tariff item 2306 49 00
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: Of rape or colza seeds: Other
Tariff item 2306 49 00 · Heading 2306 · Chapter 23, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
230649008 digits: 23 + 06 + 49 + 002306 49 00OtherHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 23 covers residues and waste from the food industries, prepared animal fodder. It sits in Section IV, prepared foodstuffs, beverages, spirits and vinegar, tobacco and manufactured tobacco substitutes.
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 49 is the 6-digit level of this tariff item. Between the heading and the item the Customs Tariff prints the line “Of rape or colza seeds”.
Other. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
3 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or nil. No single rate is stated for 23064900 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 2306 (this code's heading) | |||
| Schedule I, S. No. 159Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2306 | 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 other than cottonseed oil cake and de-oiled rice bran | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| S. No. 106Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 2306 | De-oiled rice bran | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
| S. No. 107Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 2306 | Cotton seed oil cake | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos. Exemptions: Notification No. 10/2025-Central Tax (Rate).
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 2306, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 230649, goes on B2B tax invoices.
Many businesses show the full 23064900, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017; exemptions under Notification No. 10/2025. The 3 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 2306, 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. The codes below sit closest to 23064900 in the Customs Tariff of India: the other tariff items under heading 2306. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
23066000Tariff item 2306 60 0023069090Tariff item 2306 90 9023061020Tariff item 2306 10 2023061090Tariff item 2306 10 9023063090Tariff item 2306 30 9023064900, this page's code, is tariff item 2306 49 00 under the same heading.
Questions
It depends on the goods: 3 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or nil: Schedule I, S. No. 159 (5%); Notification 10/2025-Integrated Tax (Rate), S. No. 106 (nil); Notification 10/2025-Integrated Tax (Rate), S. No. 107 (nil). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 2306 or 230649; many businesses use the full 23064900.
Tariff item 2306 49 00 of the Customs Tariff of India, First Schedule: “Other”, under the line “Of rape or colza seeds”, heading 2306 (“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”), in chapter 23 (residues and waste from the food industries, prepared animal fodder), Section IV (prepared foodstuffs, beverages, spirits and vinegar, tobacco and manufactured tobacco substitutes). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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