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 no. 2304 or 2305
Heading 2306 is a 4-digit product category inside its chapter. Businesses with turnover up to Rs. 5 crore can report this 4-digit code in GSTR-1; drill into the 8-digit codes below for full detail and rates.
Reporting this 4-digit code?Confirm it with an IncorpX advisor, free
All codes under heading 2306
Grouped by 6-digit subheading. Open any 8-digit code for its official description, GST schedule rows, CGST/SGST split and calculator.
GST rates shown here are as published in HSN to GST code and GST rate schedule mapping (as published 30.06.2017) and are reproduced for reference. The GST Council revises rates through notifications, including the slab rationalization effective 22.09.2025 that moved many goods from the 12% and 28% slabs. Always verify the current rate on the CBIC GST rates page or CBIC tax information portal before invoicing or filing. Rates shown exclude any applicable compensation cess. IncorpX provides assistance for GST registration and return filing if you need help.
Heading 2306 questions
What does HSN heading 2306 cover?
Heading 2306 covers oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of vegetable or.... It holds 8 subheadings and 36 8-digit HSN codes under Chapter 23.
Is the 4-digit code 2306 enough for my GST return?
If your aggregate turnover is up to Rs. 5 crore, reporting the 4-digit heading 2306 in GSTR-1 satisfies the HSN requirement. Above Rs. 5 crore you must report 6 digits, and customs filings always use the full 8-digit code.
What GST rate applies to heading 2306?
Codes under this heading map to Nil in the schedule, depending on the exact product and, in some rows, sale value or packing. Open the 8-digit code for its specific rows and CGST/SGST split, and verify the current rate before filing.
Not sure this is the right heading for your product?
Share what you sell and an IncorpX advisor will help you confirm the correct HSN code and the GST treatment that applies, before you invoice or file. Free, with no obligation. IncorpX provides assistance for GST registration and return filing; applications are always filed in your name with the tax authorities.
Nebin Binoy 
