Preparations of a kind used in animal feeding. 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% | 2309 | Fish soluble paste Notification 9/2025-CT(R), Schedule I, S.No. 161 |
| 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 2309 in the GSTN HSN master (9 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 | |
|---|---|---|---|
| 2309 10 | DOG OR CAT FOOD, PUT UP FOR RETAIL SALE | – | |
| 2309 10 00 | DOG OR CAT FOOD, PUT UP FOR RETAIL SALE | – | Save |
| 2309 90 | OTHER : | – | |
| 2309 90 10 | COMPOUNDED ANIMAL FEED | – | Save |
| 2309 90 20 | CONCENTRATES FOR COMPOUND ANIMAL FEED | – | Save |
| 2309 90 31 | PRAWN AND SHRIMPS FEED | – | Save |
| 2309 90 32 | FISH FEED IN POWDERED FORM | – | Save |
| 2309 90 39 | OTHER | – | Save |
| 2309 90 90 | OTHER | – | 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 (2309) 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.
