Where HSN 2306 10 30 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 23 · Food industries, residues and wastes thereof; prepared animal fodder
- Heading
- 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
- Group
- Of cotton seeds
- Tariff item
- 2306 10 30 · Oil-cake and oil-cake meal, undecorticated, expeller variety
- Unit
- kg.
GST Rate on HSN 2306 10 30
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 159 | 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 |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 2306 10 30
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export Policy and RoDTEP for HSN 2306 10 30
Schedule 2 of ITC(HS) 2022 marks this tariff item Free (Export of De-oiled Rice Bran is Prohibited.). Appendix 4R gives RoDTEP at 0.5% of FOB value for exports from the domestic tariff area and 0.3% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 2306
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 2306 10 10 | Oil-cake and oil-cake meal, decorticated expeller varietyOf cotton seeds | 15% |
| 2306 10 20 | Oil-cake and oil-cake meal, decorticated, solvent extracted (defatted) varietyOf cotton seeds | 15% |
| 2306 10 30 | Oil-cake and oil-cake meal, undecorticated, expeller varietyOf cotton seeds | 15% |
| 2306 10 40 | Oil-cake and oil-cake meal, undecorticated, solvent extracted (defatted) varietyOf cotton seeds | 15% |
| 2306 10 90 | OtherOf cotton seeds | 15% |
| 2306 20 10 | Oil-cake and oil-cake meal, expeller varietyOf linseed | 15% |
| 2306 20 20 | Oil-cake and oil-cake meal, solvent extracted (defatted) varietyOf linseed | 15% |
| 2306 20 90 | OtherOf linseed | 15% |
| 2306 30 10 | Oil-cake and oil-cake meal, expeller varietyOf sunflower seeds | 15% |
| 2306 30 20 | Oil-cake and oil-cake meal, solvent extracted (defatted) varietyOf sunflower seeds | 15% |
| 2306 30 90 | OtherOf sunflower seeds | 15% |
| 2306 41 00 | Of low erucic acid rape or colza seeds | 15% |
| 2306 49 00 | Other | 15% |
| 2306 50 10 | Oil-cake and oil-cake meal, expeller varietyOf coconut or copra | 15% |
| 2306 50 20 | Oil-cake and oil-cake meal, solvent extracted (defatted) varietyOf coconut or copra | 15% |
| 2306 50 90 | OtherOf coconut or copra | 15% |
| 2306 60 00 | Of palm nuts or kernels | 15% |
| 2306 90 11 | Of mowra seedsOil-cake and oil-cake meal, expeller variety | 15% |
| 2306 90 12 | Of mustard seedsOil-cake and oil-cake meal, expeller variety | 15% |
| 2306 90 13 | Of niger seedsOil-cake and oil-cake meal, expeller variety | 15% |
| 2306 90 14 | Of seasamum seedsOil-cake and oil-cake meal, expeller variety | 15% |
| 2306 90 15 | Of mango kernelOil-cake and oil-cake meal, expeller variety | 15% |
| 2306 90 16 | Of sal (de-oiled)Oil-cake and oil-cake meal, expeller variety | 15% |
| 2306 90 17 | Of castor seedsOil-cake and oil-cake meal, expeller variety | 15% |
| 2306 90 18 | Of neem seedsOil-cake and oil-cake meal, expeller variety | 15% |
| 2306 90 19 | Of other seedsOil-cake and oil-cake meal, expeller variety | 15% |
| 2306 90 21 | Of mustard seedsOil-cake and oil-cake meal, solvent extracted (defatted) variety | 15% |
| 2306 90 22 | Of niger seedsOil-cake and oil-cake meal, solvent extracted (defatted) variety | 15% |
| 2306 90 23 | Of cardi seedsOil-cake and oil-cake meal, solvent extracted (defatted) variety | 15% |
| 2306 90 24 | Of seasamum seedsOil-cake and oil-cake meal, solvent extracted (defatted) variety | 15% |
| 2306 90 25 | Of mango kernelOil-cake and oil-cake meal, solvent extracted (defatted) variety | 15% |
| 2306 90 26 | Of sal (de-oiled)Oil-cake and oil-cake meal, solvent extracted (defatted) variety | 15% |
| 2306 90 27 | Of castor seedsOil-cake and oil-cake meal, solvent extracted (defatted) variety | 15% |
| 2306 90 28 | Of neem seedsOil-cake and oil-cake meal, solvent extracted (defatted) variety | 15% |
| 2306 90 29 | Of other seedsOil-cake and oil-cake meal, solvent extracted (defatted) variety | 15% |
| 2306 90 30 | Residues babool seed extractionOil-cake and oil-cake meal, solvent extracted (defatted) variety | 15% |
| 2306 90 90 | OtherOil-cake and oil-cake meal, solvent extracted (defatted) variety | 15% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2025, with the First Schedule amendments of the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.