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Verified Category: Animal Feed

HSN Code 2302

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals

Current GST Rate
5%
Verified ✓
Rate noteRate varies within this heading — 0%: Aquatic feed including shrimp feed and prawn feed,…; 5%: Bran, sharps and other residues, whether or not in the…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 2302 specifically identifies bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 2.5% + SGST 2.5%
Inter-State Split
IGST 5%

Compliance Check-list

  • Mention HSN 2302 on all Tax Invoices for bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 2302

"Classifying bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Animal Feed category. AasanKhata automatically monitors these shifts for you."