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HSN Code 2304

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

DescriptionCGSTSGSTIGSTSchedule
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil2.5%2.5%5%I

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

Frequently asked questions

What is the GST rate for HSN code 2304?

The GST rate for HSN code 2304 (Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil) is 5% IGST (2.5% CGST + 2.5% SGST), as per Schedule I of Notification No. 9/2025-Integrated Tax (Rate).

Which chapter does HSN code 2304 belong to?

HSN code 2304 falls under Chapter 23 - Residues and Waste from the Food Industries; Prepared Animal Fodder of the Customs Tariff Act, 1975.