The cattle feed hsn code is 2309, and cattle feed, poultry feed and aquatic feed, including supplements and additives, are nil rated, so feed sold to dairies and farms carries no GST. Wheat bran, husk of pulses, de-oiled rice bran, cotton seed oil cake, grass, hay and straw are nil as well.
A few feed ingredients are 5%: rice bran that is not de-oiled and most oil cakes, such as groundnut and mustard cake. Dog and cat food is 18%. This page lists the codes, a feed mill's bill and the credit question for feed makers. Dairy products are on the milk page.
Cattle and poultry feed: codes and GST rates
Item / HSN / GST- Cattle feed, compound and mixedNilIncluding supplements and additives
- Poultry feedNilLayer and broiler feed
- Aquatic feed, shrimp and prawn feedNilFish feed
- Wheat branNilSpecific nil entry
- Rice bran (not de-oiled)5%Specific entry
- De-oiled rice branNilNil list
- Husk of pulses (chilka), chuni, churiNilNil list
- Soybean oil cake and meal5%Groundnut cake 2305
- Cotton seed oil cakeNilNil list
- Other oil cakes5%Mustard cake and others
- Grass, hay and fodderNilStraw and husks 1213
- Dog and cat food18%Pet food
Quick facts
HSN heading
2309: preparations used in animal feedingCattle and poultry feed
NilRice bran and most oil cakes
5% (2.5% CGST + 2.5% SGST)Pet food
2309 10 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveJob work on feed
5% for Chapter 23 goods other than pet food
Cattle feed hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Compound cattle feed | 2309 90 | Nil |
| Poultry feed | 2309 90 | Nil |
| Fish and shrimp feed | 2309 90 | Nil |
| Mineral mixture and feed supplements | 2309 90 | Nil |
| Wheat bran | 2302 30 | Nil |
| Rice bran | 2302 40 | 5% |
| De-oiled rice bran | 2306 | Nil |
| Chilka, chuni, churi, khanda | 2302 | Nil |
| Groundnut oil cake | 2305 | 5% |
| Soybean meal | 2304 | 5% |
| Cotton seed oil cake | 2306 10 | Nil |
| Mustard oil cake | 2306 | 5% |
| Hay, straw, fodder | 1213, 1214 | Nil |
| Dog and cat food | 2309 10 | 18% |
2309 hsn code gst rate
Heading 2309 covers preparations used in animal feeding. The nil list covers aquatic feed, poultry feed and cattle feed, including grass, hay and straw, supplements and additives, wheat bran and de-oiled cake other than rice bran. Dog and cat food put up for retail sale (2309 10) is not covered and is taxed at 18%.
Bran and husk hsn code
Bran, sharps and other milling residues are 2302. Wheat bran is nil. Rice bran that is not de-oiled is 5%, while de-oiled rice bran (2306) is nil. Husk of pulses (chilka), chuni, churi and khanda are nil. Rice husk used as fuel is a straw and husk product under 1213, nil when unprepared.
Oil cake hsn code
Oil cake and other solid residues from extracting vegetable oils are 2304 (soybean), 2305 (groundnut) and 2306 (others). Most are 5%, but cotton seed oil cake and de-oiled rice bran are nil. Oil mills selling cake to feed makers charge accordingly; see edible oils.
Feed mill invoice
Feed mill to a dairy cooperative: Compound cattle feed 50 kg bags, HSN 2309 90, 200 bags, Rs 2,40,000, Nil. Rice bran, HSN 2302 40, 5 tonnes, Rs 1,10,000, GST 5% Rs 5,500. Total Rs 3,55,500.
Credit for feed makers
Since its feed is nil rated, a feed mill gets no credit for the GST it pays on inputs such as rice bran, packaging and machinery used for that feed. If it also sells taxable pet food, it must split common credit. Job work on animal feed (Chapter 23 goods other than pet food) is 5%. Maize for feed is on the maize page.
Animal feed rates here summarise the nil list and the 5% entries for feed ingredients. The exact product and whether it is meant for farm animals decide the rate, so check the GST portal and ask a GST practitioner or chartered accountant about blended feeds.
Frequently asked questions
Is GST charged on cattle feed?
No. Cattle feed, poultry feed and aquatic feed are nil rated.
What is the 2309 hsn code?
2309 covers preparations used in animal feeding. Farm animal feed is nil, and dog and cat food is 18%.
What is the bran hsn code?
Bran is 2302. Wheat bran is nil and rice bran 5%.
What is the poultry feed hsn code?
Poultry feed is 2309 90 and nil rated.
How much GST applies to oil cake?
Most oil cakes are 5%. Cotton seed oil cake and de-oiled rice bran are nil.