GoodsHSN 2306
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake and de-oiled rice bran — GST rate 5%
5%GST
Condition: other than those of heading 2304 or 2305 other than cottonseed oil cake and de-oiled rice bran
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 2306 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake and de-oiled rice bran classified under HSN 2306 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST. This rate applies subject to the condition: other than those of heading 2304 or 2305 other than cottonseed oil cake and de-oiled rice bran.