Rice bran HSN Code
GST rates and HSN code for Rice bran.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | Other Fixed Vegetable Fats And Oils (Including Jojoba Oil) And Their Fractions, Whether Or Not Refined, But Not Chemically Modified Other : Fixed Vegetable Oils Of Edible Grade Namely The Following : Mango Kernel Oil, Mahua Oil, Rice Bran Oil | 15159040 | 5% | – | 01/07/2017 | – |
| Residues and waste from the food industries; prepared animal fodder | Bran, Sharps And Other Residues, Whetheror Not In The Form Of Pellets, Derived From The Sifting, Milling Or Other Working Of Cereals Or Of Leguminous Plants – Of Rice : Rice Bran, Raw | 23022020 | 5% | – | 25/01/2018 | – |
| Bran, Sharps And Other Residues, Whetheror Not In The Form Of Pellets, Derived From The Sifting, Milling Or Other Working Of Cereals Or Of Leguminous Plants – Of Rice : De-Oiled Rice Bran | 23022010 | 5% | – | 25/01/2018 | – | |
| Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Other | 23069090 | 5% | – | 01/07/2017 | – | |
| Bran, Sharps And Other Residues, Whetheror Not In The Form Of Pellets, Derived From The Sifting, Milling Or Other Working Of Cereals Or Of Leguminous Plants – Of Rice : Other | 23022090 | 5% | – | 25/01/2018 | – | |
| Bran, Sharps And Other Residues, Whetheror Not In The Form Of Pellets, Derived From The Sifting, Milling Or Other Working Of Cereals Or Of Leguminous Plants – Of Maize (Corn) : Maize Bran | 23021010 | 5% | – | 25/01/2018 | – | |
| Bran, Sharps And Other Residues, Whetheror Not In The Form Of Pellets, Derived From The Sifting, Milling Or Other Working Of Cereals Or Of Leguminous Plants – Of Maize (Corn) : Other | 23021090 | 5% | – | 25/01/2018 | – | |
| Cereals | Rice Broken Rice | 10064000 | 5% | – | 01/07/2017 | – |
| Rice Rice In The Husk (Paddy Or Rough) : Other | 10061090 | 5% | – | 01/07/2017 | – | |
| Preparations of cereals, flour, starch or milk; pastrycooks products | Bread, Pastry, Cakes, Biscuits And Other Bakers Wares, Whether Or Not Containing Cocoa; Communion Wafers, Empty Cachets Of A Kind Suitable For Pharmaceutical Use, Sealing Wafers, Rice Paper And Similar Products – Other : Papad | 19059040 | 18% | – | 15/11/2017 13/10/2017 | – |
| Bread, Pastry, Cakes, Biscuits And Other Bakers Wares, Whether Or Not Containing Cocoa; Communion Wafers, Empty Cachets Of A Kind Suitable For Pharmaceutical Use, Sealing Wafers, Rice Paper And Similar Products – Other : Pastries And Cakes | 19059010 | 18% | – | 15/11/2017 13/10/2017 | – | |
| Bread, Pastry, Cakes, Biscuits And Other Bakers Wares, Whether Or Not Containing Cocoa; Communion Wafers, Empty Cachets Of A Kind Suitable For Pharmaceutical Use, Sealing Wafers, Rice Paper And Similar Products | 1905 | 18% | – | 15/11/2017 13/10/2017 | – | |
| Bread, Pastry, Cakes, Biscuits And Other Bakers Wares, Whether Or Not Containing Cocoa; Communion Wafers, Empty Cachets Of A Kind Suitable For Pharmaceutical Use, Sealing Wafers, Rice Paper And Similar Products – Sweet Biscuits; Waffles And Wafers –Waff | 19053290 | 18% | – | 15/11/2017 13/10/2017 | – | |
| Puffed Rice, Commonly Known As Muri, Flattened Or Beaten Rice, Commonly Known As Chira, Parched Rice, Commonly Known As Khoi, Parched Paddy Or Rice Coated With Sugar Or Gur, Commonly Known As Murki, Pre-Packaged And Labelled”; | 1904 | 5% | – | – | – | |
| Sugars and sugar confectionery | Palmyra Sugar, Mishri, Batasha, Bura, [Akar, Khadisakar, Harda, Sakariya, Gatta, Kuliya, Elaichidana, Lukumdana, Chikkis Like Puffed Rice Chikki, Peanut Chikki, Sesame Chikki, Tilchikki, Tilpatti, Tilrevdi, Sugar Makhana, Groundnut Sweets,Gajak, Khaja, Khajuli, Anarsa | 1702 | 5% | – | 01/07/2017 | – |
| Products of the milling industry; malt; starches; inulin; wheat gluten | Cereal Grains Otherwise Worked (For Example, Hulled, Rolled, Flaked, Pearled, Sliced, Or Kibbled), Except Rice Of Heading 1006; Germ Of Cereals, Whole, Rolled, Flaked Or Ground Germ Of Cereals, Whole, Rolled, Flaked Or Ground | 11043000 | 5% | – | 01/07/2017 | – |
| Brown Rice Flour | 11029021 | 5% | – | 01/07/2017 | – | |
| Cereal Grains Otherwise Worked (For Example, Hulled, Rolled, Flaked, Pearled, Sliced, Or Kibbled), Except Rice Of Heading 1006; Germ Of Cereals, Whole, Rolled, Flaked Or Ground Rolled Or Flaked Grains : Of Oats | 11041200 | 5% | – | 01/07/2017 | – | |
| White Rice Flour | 11029022 | 5% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Machines For Cleaning, Sorting Or Grading Seed, Grain Or Dried Leguminous Vegetables; Machinery Used In The Milling Industry Or For The Working Of Cereals Or Dried Leguminous Vegetables, Other Than Farm-Type Machinery – Other Machinery: Rice Mill Machiner | 84378020 | 18% | – | 01/07/2017 | – |
Understand Rice Bran HSN Code and GST Implications
Rice bran, a byproduct of rice milling, holds significant nutritional value and industrial applications. Understanding its Harmonized System Nomenclature (HSN) code is crucial for businesses involved in its trade to ensure compliance with Goods and Services Tax (GST) regulations in India. This blog post will delve into the HSN codes applicable to rice bran and the corresponding GST rates.
Explore HSN Codes for Rice Bran
Several HSN codes pertain to different forms and applications of rice bran:
- 15159040: This code covers “Other Fixed Vegetable Fats And Oils (Including Jojoba Oil) And Their Fractions, Whether Or Not Refined, But Not Chemically Modified Other : Fixed Vegetable Oils Of Edible Grade Namely The Following : Mango Kernel Oil, Mahua Oil, Rice Bran Oil.” This specifically applies to edible grade rice bran oil and attracts a GST rate of 5% with no CESS, effective from 01/07/2017.
- 23022020: This HSN code is for “Bran, Sharps And Other Residues, Whetheror Not In The Form Of Pellets, Derived From The Sifting, Milling Or Other Working Of Cereals Or Of Leguminous Plants – Of Rice : Rice Bran, Raw.” This refers to raw rice bran and has a GST rate of 5% with no CESS, effective from 25/01/2018.
- 23022010: This code applies to “Bran, Sharps And Other Residues, Whetheror Not In The Form Of Pellets, Derived From The Sifting, Milling Or Other Working Of Cereals Or Of Leguminous Plants – Of Rice : De-Oiled Rice Bran.” De-oiled rice bran also falls under this category with a GST rate of 5% and no CESS, effective from 25/01/2018.
- 23022090: This is a residual category for “Bran, Sharps And Other Residues, Whetheror Not In The Form Of Pellets, Derived From The Sifting, Milling Or Other Working Of Cereals Or Of Leguminous Plants – Of Rice : Other.” This covers other forms of rice bran not specifically mentioned and carries a GST rate of 5% with no CESS, effective from 25/01/2018.
It’s important to note that other related products derived from rice or processed in rice mills may have different HSN codes and GST rates. For instance, rice broken rice (10064000) and other rice in the husk (10061090) attract a 5% GST rate. Similarly, rice mill machinery (84378020) has an 18% GST rate.
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