Poultry Feed HSN Code
GST rates and HSN code for Poultry Feed.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Other Agricultural, Horticultural, Forestry, Poultry-Keeping Or Bee-Keeping Machinery, Including Germination Plant Fitted With Mechanical Or Thermal Equipment; Poultry Incubators And Brooders – Machinery For Preparing Animal Feeding Stuffs | 84361000 | 12% | – | 01/07/2017 | – |
| Other Agricultural, Horticultural, Forestry, Poultry-Keeping Or Bee-Keeping Machinery, Including Germination Plant Fitted With Mechanical Or Thermal Equipment; Poultry Incubators And Brooders – Other Machinery: Other | 84368090 | 12% | – | 01/07/2017 | – | |
| Other Agricultural, Horticultural, Forestry, Poultry-Keeping Or Bee-Keeping Machinery, Including Germination Plant Fitted With Mechanical Or Thermal Equipment; Poultry Incubators And Brooders – Poultry-Keeping Machinery; Poultry Incubators And Brooders 😛 | 84362100 | 12% | – | 01/07/2017 | – | |
| Other Agricultural, Horticultural, Forestry, Poultry-Keeping Or Bee-Keeping Machinery, Including Germination Plant Fitted With Mechanical Or Thermal Equipment; Poultry Incubators And Brooders – Parts: Other | 84369900 | 12% | – | 01/07/2017 | – | |
| Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Other Centrifugal Pumps: Other: Boiler Feed Pumps | 84137095 | 28% | – | 15/11/2017 1/07/2017 | – | |
| Other Agricultural, Horticultural, Forestry, Poultry-Keeping Or Bee-Keeping Machinery, Including Germination Plant Fitted With Mechanical Or Thermal Equipment; Poultry Incubators And Brooders – Parts: Of Poultry-Keeping Machinery Or Poultry Incubators And | 84369100 | 12% | – | 01/07/2017 | – | |
| Live Animals; Animal products | Live Poultry, That Is To Say, Fowls Of The Species Gallus Domesticus, Ducks, Geese, Turkeys And Guineafowls – Other – Fowls Of The Species Gallusdomesticus Weighing More Than 2000G, | 01059300 | Nil | – | 01/07/2017 | – |
| Live Poultry, That Is To Say, Fowls Of The Species Gallus Domesticus, Ducks, Geese, Turkeys And Guineafowls – Other – Fowls Of The Species Gallus Domesticus | 01059400 | Nil | – | 01/07/2017 | – | |
| Meat and edible meat offal | Meat, And Edible Offal, Of The Poultry Of Heading 0105, Fresh, Chilled Or Frozen- Of Ducks — Fatty Livers, Fresh Or Chilled | 02074300 | 5% | – | 15/11/2017 | – |
| Meat, And Edible Offal, Of The Poultry Of Heading 0105, Fresh, Chilled Or Frozen- Of Geese — Not Cut In Pieces, Fresh Or Chilled | 02075100 | 5% | – | 15/11/2017 | – | |
| Pig Fat, Free Of Lean Meat, And Poultry Fat, Not Rendered Or Otherwse Extracted, Fresh, Chilled, Frozen, Salted, In Brine, Dried Or Smoked – Other | 02099000 | 5% | – | 15/11/2017 | – | |
| Meat, And Edible Offal, Of The Poultry Of Heading 0105, Fresh, Chilled Or Frozen-Of Geese –Other, Fresh Or Chilled | 02075400 | 5% | – | 15/11/2017 | – | |
| Pig Fat, Free Of Lean Meat And Poultry Fat, Not Rendered Or Otherwise Extracted, Fresh, Chilled, Frozen, Salted, In Brine, Dried Or Smoked | 020900 | 5% | – | 15/11/2017 | – | |
| Meat, And Edible Offal, Of The Poultry Of Heading 0105, Fresh, Chilled Or Frozen-Of Ducks — Other, Fresh Or Chilled | 02074400 | 5% | – | 15/11/2017 | – | |
| Pig Fat, Free Of Lean Meat, And Poultry Fat, Not Rendered Or Otherwse Extracted, Fresh, Chilled, Frozen, Salted, In Brine, Dried Or Smoked – Of Pigs | 02091000 | 5% | – | 15/11/2017 | – | |
| Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates | Other Prepared Or Preserved Meat, Meat Offal Or Blood Of Poultry Of Heading 0105 : Of Turkeys | 16023100 | 12% | – | 01/07/2017 | – |
| Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | Pig Fat (Including Lard) And Poultry Fat, Other Than That Of Heading 0209 Or 1503 – Lard | 15011000 | 12% | – | 01/07/2017 | – |
| Pig Fat (Including Lard) And Poultry Fat, Other Than That Of Heading 0209 Or 1503-Other Pig Fat | 15012000 | 12% | – | 01/07/2017 | – | |
| Pig Fats (Including Lard) And Poultry Fat, Other Than That Of Heading 0209 Or 1503 | 1501 | 12% | – | 01/07/2017 | – | |
| Residues and waste from the food industries; prepared animal fodder | Preparations Of A Kind Used In Animal Feeding – Other : Compounded Animal Feed | 23099010 | Nil | – | 01/07/2017 | – |
Understanding the Poultry Feed HSN Code
Poultry farming is a cornerstone of the agricultural economy, and the quality of poultry feed directly impacts the health and productivity of birds. For manufacturers, suppliers, and traders of poultry feed in India, understanding the correct HSN (Harmonized System of Nomenclature) code is absolutely critical for seamless GST (Goods and Services Tax) compliance.
The classification of poultry feed under HSN generally points to prepared animal feeding stuffs, which are often exempt from GST to support the agricultural sector. Let’s explore the relevant HSN codes and their corresponding GST rates.
The Poultry Feed HSN Code
Poultry feed, being a preparation for animal feeding, primarily falls under Chapter 23 of the HSN, which deals with “Residues and waste from the food industries; prepared animal fodder.”
1. HSN 2309: Preparations of a Kind Used in Animal Feeding
This heading is the most pertinent for compounded poultry feed and related concentrates. It includes a variety of animal feeds, and sub-headings specify different types.
- Compounded Animal Feed:
- HSN Code: 23099010
- This is the most common and direct classification for finished poultry feed. It covers compounded feeds designed to meet the nutritional requirements of poultry.
- Concentrates for Compound Animal Feed:
- HSN Code: 23099020
- This HSN code applies to feed concentrates that are mixed with other ingredients by farmers or feed producers to create a complete feed.
- Other Preparations of a kind used in animal feeding:
- HSN Code: 23099090
- This is a broader category for other preparations not specifically listed but still used for animal feeding. It can include various feed supplements or specialized mixes.
While the data also lists HSN codes related to live poultry (Chapter 01), poultry meat and offal (Chapter 02), poultry fat (Chapter 15), and machinery for poultry keeping (Chapter 84), these are distinct from the actual feed. The key is to classify the feed itself, which is a prepared animal fodder.
Understanding GST Rates for Poultry Feed
One of the most significant aspects for businesses dealing with poultry feed is its GST rate. In India, poultry feed is typically exempt from GST. This nil rate is a government initiative to support the livestock and agricultural sectors, ensuring affordability for farmers.
- Under HSN 2309 (Preparations of a Kind Used in Animal Feeding), including sub-headings 23099010 (Compounded Animal Feed), 23099020 (Concentrates for Compound Animal Feed), and 23099090 (Other Preparations of Animal Feeding): The GST rate is Nil (0%). This has been effective since July 1, 2017.
This exemption means that businesses supplying poultry feed do not charge GST on their sales, nor can they claim Input Tax Credit (ITC) on inputs used to manufacture or supply these exempt goods.
It’s important to differentiate between actual poultry feed and machinery used in poultry farming. For instance, machinery for preparing animal feeding stuffs (HSN 84361000) or other poultry-keeping machinery (HSN 84368090, 84362100) are subject to a 12% GST rate. Similarly, specific by-products like ‘Poultry Meal’ might attract a 5% GST under HSN 2301, and ‘Poultry Fat’ a 12% GST under HSN 1501, as per some Advance Rulings. However, for the compounded feed itself, the nil rate applies.
Businesses should always consult the latest GST notifications and circulars issued by the Central Board of Indirect Taxes and Customs (CBIC) or seek professional advice to confirm the exact classification and GST treatment for their specific poultry feed products.
Facebook
Twitter
Instagram
LinkedIn
Youtube
