HSN Code 2307
Wine lees; argol
| Description | CGST | SGST | IGST | Schedule |
|---|---|---|---|---|
| Wine lees; argol | 2.5% | 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.
A specific winemaking byproduct
HSN 2307 covers wine lees and argol — sediment/residue byproducts of the winemaking process, not wine itself or other beverage products. This is a narrow byproduct classification relevant mainly to winemakers and processors dealing in these specific residues rather than finished wine.
Frequently asked questions
What is the GST rate for HSN code 2307?
The GST rate for HSN code 2307 (Wine lees; argol) 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 2307 belong to?
HSN code 2307 falls under Chapter 23 - Residues and Waste from the Food Industries; Prepared Animal Fodder of the Customs Tariff Act, 1975.
Related HSN codes in Chapter 23
- HSN 2301 — Flours, meals and pellets, of meat or meat offal, of fish or…
- HSN 2302 — Bran, sharps and other residues, whether or not in the form …
- HSN 2303 — Residues of starch manufacture and similar residues, beet-pu…
- HSN 2304 — Oil-cake and other solid residues, whether or not ground or …
- HSN 2305 — Oil-cake and other solid residues, whether or not ground or …
- HSN 2306 — Oil-cake and other solid residues, whether or not ground or …
- HSN 2309 — Fish soluble paste