About Chapter 23
Chapter 23 of the Harmonized System of Nomenclature (HSN) is titled “Residues and waste from the food industries; prepared animal fodder”. It is part of Section IV, Prepared Foodstuffs, Beverages, Tobacco, together with Chapter 16 (preparations of meat, of fish, of crustaceans), Chapter 17 (sugars and sugar confectionery), Chapter 18 (cocoa and cocoa preparations), Chapter 19 (preparations of cereals, flour, starch or milk), Chapter 20 (preparations of vegetables, fruit), Chapter 21 (miscellaneous edible preparations), Chapter 22 (beverages, spirits and vinegar) and Chapter 24 (tobacco and manufactured tobacco substitutes, products).
The chapter is divided into 9 headings, from 2301 (flours, meals and pellets, of meat or meat offal, of fish or of crustaceans) to 2309 (preparations of a kind used in animal feeding). The headings with the most codes that people search for are bran, sharps and other residues (2302), oil-cake and other solid residues (2306), oil-cake and other solid residues whether or not ground or in the form of pellets (2304) and oil-cake and other solid residues (2305).
The chapter note on heading 2309 brings in animal-feed products not specified elsewhere, made by processing vegetable or animal materials so far that they have lost the essential characteristics of the original material.
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 8 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 23: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: ITC(HS) Chapter 23, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).