Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 2306 specifically identifies de-oiled rice bran for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 0% + SGST 0%

Inter-State Split

IGST 0%

Compliance Check-list

✓Mention HSN 2306 on all Tax Invoices for de-oiled rice bran
✓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 2306

"Classifying de-oiled rice bran correctly is critical to avoid litigation. While the base rate is 0%, always check for anti-dumping duties if importing, especially under the Animal Feed category. AasanKhata automatically monitors these shifts for you."