HSN code · Customs Tariff of India · GST rate
23091000 is the 8-digit HSN code for “Dog or cat food, put up for retail sale”: tariff item 2309 10 00 under heading 2309 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 2309Sub-heading 2309 10Tariff item 2309 10 00
Dog or cat food, put up for retail sale
Tariff item 2309 10 00 · Heading 2309 · 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.
230910008 digits: 23 + 09 + 10 + 002309 10 00Dog or cat food, put up for retail saleHow 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.
Preparations of a kind used in animal feeding.
2309 10 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 2309.
Dog or cat food, put up for retail sale. 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 23091000 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 2301, 2302, 2308, 2309; 2302, 2309; 2309 (this code's heading) | |||
| Schedule I, S. No. 161Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2309 | Fish soluble paste | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| S. No. 105Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 2301, 2302, 2308, 2309 | Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake other than rice bran | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
| S. No. 108Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 2302, 2309 | Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda | 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, 2309, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 230910, goes on B2B tax invoices.
Many businesses show the full 23091000, 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 2309, preparations of a kind used in animal feeding. The codes below sit closest to 23091000 in the Customs Tariff of India: the other tariff items under heading 2309. 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.
23099010Tariff item 2309 90 1023099020Tariff item 2309 90 2023099090Tariff item 2309 90 9023091000, this page's code, is tariff item 2309 10 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. 161 (5%); Notification 10/2025-Integrated Tax (Rate), S. No. 105 (nil); Notification 10/2025-Integrated Tax (Rate), S. No. 108 (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 2309 or 230910; many businesses use the full 23091000.
Tariff item 2309 10 00 of the Customs Tariff of India, First Schedule: “Dog or cat food, put up for retail sale”, under heading 2309 (“Preparations of a kind used in animal feeding”), 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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