Chapter 23 – GST Rates and HSN Codes of Pallets, Meals and Flours
The GST rates on Pallets, Meals and Flours are from 0 to 5%. Check the following GST Rate Table.
The HSN Codes are listed from 2301 to 2309. Check the following GST Rates & HSN Code chart.
GST Rates and HSN Codes of Pallets, Meals and Flours
| HSN Code | Description | Rate (%) | Effective From |
|---|---|---|---|
| 2301 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves | 5 | 28/06/2017 |
| 2302 | Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran] | NIL | 28/06/2017 |
| 2302 | De-oiled rice bran | NIL | 28/06/2017 |
| 2302 | De-oiled rice bran The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 | NIL | 27/07/2018 |
| 2303 | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets | 5 | 28/06/2017 |
| 2304 | Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran] | NIL | 28/06/2017 |
| 2304 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil | 5 | 28/06/2017 |
| 2305 | Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran] | NIL | 28/06/2017 |
| 2305 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil | 5 | 28/06/2017 |
| 2306 | Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran] | NIL | 28/06/2017 |
| 2306 | Cotton Seed oil Cake | NIL | 22/09/2017 |
| 2306 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] | 5 | 28/06/2017 |
| 2307 | Wine lees; argol | 5 | 28/06/2017 |
| 2308 | Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake | NIL | 28/06/2017 |
| 2309 | Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran] | NIL | 28/06/2017 |
Here GST rates on Pallets, Meals and Flours means as follows:
- IGST 5% (SGST 2.5% + CSGT 2.5%)
- IGST 12% (SGST 6% + CGST + 6%)
- IGST 18% (SGST 9% + CGST 9%).
- IGST 28% (SGST 14% + CGST 14%)
- IGST 3% (SGST 1.5% + CGST 1.5%)