HSN code 2309 is the Customs Tariff heading for preparations of a kind used in animal feeding, in Chapter 23 (Residues and waste from the food industries; prepared animal fodder). Goods of this heading are taxed at nil or 5%, depending on the exact description: 3 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate) or 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 2309
These are the entries of the current GST rate notifications whose column (2) names heading 2309 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 2309 | Fish soluble paste | 5% | 9/2025-CT(R), Schedule I, S. No. 161 |
| 2301, 2302, 2308, 2309 | Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake other than rice bran | Nil (0%) | 10/2025-CT(R), S. No. 105 |
| 2302, 2309 | Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda | Nil (0%) | 10/2025-CT(R), S. No. 108 |
- 10/2025-CT(R), S. No. 105: One entry shared by 4 headings or chapters (2301, 2302, 2308, 2309); it applies to 2309 in the same way as to the others.
- 10/2025-CT(R), S. No. 108: One entry shared by 2 headings or chapters (2302, 2309); it applies to 2309 in the same way as to the others.
Goods of heading 2309 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 2309
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
| 5% | 2.5% | 2.5% | 5% |
Worked example: a ₹1,000 sale under HSN 2309
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 2309
Heading 2309 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
Billing nil-rated goods of HSN 2309
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 2309 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (2309) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 2309 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 23
Chapter 23 of the Customs Tariff is Residues and waste from the food industries; prepared animal fodder. This list has 9 of its headings, each with its own page. See all Chapter 23 headings.
- HSN 2301: Flours, meals and pellets (nil or 5%)
- HSN 2302: Bran, sharps and other residues (nil or 5%)
- HSN 2303: Residues of starch manufacture (5%)
- HSN 2304: Oil-cake and other solid residues (5%)
- HSN 2305: Oil-cake and other solid residues (5%)
- HSN 2306: Oil-cake and other solid residues (nil or 5%)
- HSN 2307: Wine lees (5%)
- HSN 2308: Vegetable materials (nil)