Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. Chapter 23: Residues and waste from the food industries; prepared animal fodder.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 2302 | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] Notification 9/2025-CT(R), Schedule I, S.No. 154 |
| 5%2.5% + 2.5% | 2302 | Rice bran (other than de-oiled rice bran) Notification 9/2025-CT(R), Schedule I, S.No. 155 |
| Nil | 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 Notification 10/2025-CT(R), S.No. 105 |
| Nil | 2302, 2309 | Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda Notification 10/2025-CT(R), S.No. 108 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 2302 in the GSTN HSN master (12 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 2302 10 | OF MAIZE (CORN) : | – | |
| 2302 10 10 | MAIZE BRAN | – | Save |
| 2302 10 90 | OTHER | – | Save |
| 2302 20 10 | BRAN, SHARPS AND OTHER RESIDUES, WHETHEROR NOT IN THE FORM OF PELLETS, DERIVED FROM THE SIFTING, MILLING OR OTHER WORKING OF CEREALS OR OF LEGUMINOUS PLANTS - OF RICE : DE-OILED RICE BRAN | – | Save |
| 2302 20 20 | BRAN, SHARPS AND OTHER RESIDUES, WHETHEROR NOT IN THE FORM OF PELLETS, DERIVED FROM THE SIFTING, MILLING OR OTHER WORKING OF CEREALS OR OF LEGUMINOUS PLANTS - OF RICE : RICE BRAN, RAW | – | Save |
| 2302 20 90 | BRAN, SHARPS AND OTHER RESIDUES, WHETHEROR NOT IN THE FORM OF PELLETS, DERIVED FROM THE SIFTING, MILLING OR OTHER WORKING OF CEREALS OR OF LEGUMINOUS PLANTS - OF RICE : OTHER | – | Save |
| 2302 30 | OF WHEAT | – | |
| 2302 30 00 | OF WHEAT | – | Save |
| 2302 40 | OF OTHER CEREALS | – | |
| 2302 40 00 | OF OTHER CEREALS | – | Save |
| 2302 50 | OF LEGUMINOUS PLANTS | – | |
| 2302 50 00 | OF LEGUMINOUS PLANTS | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (2302) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
