Chapter 23: Residues and waste from the food industries; prepared animal fodder

NIL (Not taxable)

1. Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [2302, 2304, 2305, 2306, , 2309]

5% Tax bracket

All goods not specified elsewhere
1. 2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.
2. 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.
3. 2307 Wine lees; argol. [Lees refers to deposits of dead yeast or residual yeast and other particles that precipitate, or are carried by the action of fining, to the bottom of a vat of wine after fermentation and aging. Argol –tartar obtained from wine fermentation]

12% Tax bracket


18% Tax bracket


28% Tax bracket