HSN 2305: Oil-cake and other solid residues

HSN code 2305 covers: Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil.

This code is not separately listed in the rate schedule, so the standard 18% GST applies unless the item is specifically exempt (nil-rated). Confirm against the CBIC rate finder or your CA before billing.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.