What is the GST (IGST) rate for HSN code 23091000?

HSN code 23091000 (- Dog or cat food, put up for retail sale) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 23091000?

The Basic Customs Duty (BCD) for HSN code 23091000 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 23091000 cover?

HSN code 23091000 covers - Dog or cat food, put up for retail sale. It sits under Chapter 23 – Residues and waste from the food industries; prepared animal fodder, in Section IV – PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES.

What is the HSN code for - Dog or cat food, put up for retail sale?

The HSN code for - Dog or cat food, put up for retail sale is 23091000, classified under Chapter 23 – Residues and waste from the food industries; prepared animal fodder of India's Customs Tariff (ITC-HS).

What is the unit of measurement for HSN code 23091000?

The standard unit of quantity (UQC) for HSN code 23091000 is kg, as listed in the Customs Tariff.

Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 23091000- Dog or cat food, put up for retail sale

23091000

5% IGSTSchedule I

Why might this GST rate differ?

This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.

Heading 2309: PREPARATIONS OF A KIND USED IN ANIMAL FEEDING

230910005% IGST · Schedule I

- Dog or cat food, put up for retail sale

Importing this at the standard rate costs ≈ ₹32.72 in duty for every ₹100 of shipment value.

Total duty (MFN)

32.72%

≈ ₹32.72 per ₹100 CIF

What will my shipment cost to land?

Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.

Shipment value (CIF — goods + insurance + freight)

₹

Country / FTA you're importing from

Goods value (CIF)₹10,00,000

Basic Customs Duty (20%)₹2,00,000

AIDC (4%)₹40,000

Social Welfare Surcharge (10%)₹24,000

IGST (5%)₹63,200

Total duty payable₹3,27,200

Total landed cost₹13,27,200

This is the standard rate — pick an FTA origin to see savings.

23091000IGST5%Total32.72%

Back to HSN Code Finder

Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2025, CBIC)·Last reviewed: June 17, 2026

Compliance at a glance

Import policy:Free1 mandatory clearance · Animal Quarantine Inspn. Service

*IMPORT IS SUBJECT TO POLICY CONDITION 1 OF CHAPTER 23 AS PER ITC HS IMPORT POLICY*IN CASE OF PGA FACILITATED BILLS I.E. WHICH HAVE NOT BEEN ROUTED THROUGH PGA FOR NOC,PROPER OFFICER SHOULD VERIFY AND ENSURE THAT THE MANDATORY DOCUMENTS-HEALTH CERTIFICATE[6360AQ], SANITARY IMPORT PERMIT[911DF1]HAVE BEEN UPLOADED IN (E-SANCHIT) BEFORE GIVING OUT-OF-CHARGE(OOC)*THE IMPORTER MUST UPLOAD THE VETERINARY HEALTH CERTIFICATE ISSUED BY THE EXPORTING COUNTRY WITH DOCUMENT CODE 853AQ1 FOR THE CONCERNED CUSTOMS TARIFF ITEMS (CTIS) LISTED IN ANNEXURE A (SL.NO 1) OF CIRCULAR NO 24/2022-CUS DTD 28-11-2022.THE IMPORTER MUST UPLOAD THE LABORATORY REPORTS/CERTIFICATE OF ANALYSIS (COA) WITH DOCUMENT CODE 001AQ1, FOR THE CONCERNED CTIS LISTED IN ANNEXURE A (SL.NO 2) OF CIRCULAR NO 24/2022-CUS DTD 28-11-2022*AS PER DEPT OF ANIMAL HUSBANDRY AND DAIRYING OM DTD 21-12-22 VIDE F.NO.L-110102(2)/2/2016-TRADE (E-246) AND CBIC INSTRUCTION NO 34/2022 DTD 30-12-22 THE LIST WITH ADDITION AND DELETION OF CERTAIN FEED ADDITIVES, PREMIX, SUPPLEMENTS AND ANTIBIOTICS TO BE USED IN ANIMAL FEED IS ANNEXED THEREIN. THE MANUFACTURER WILL ALSO PUT A LABEL ON THE FINAL PACK ABOUT INGREDIENTS AND ABOUT MANDATORY REQUIREMENT OF RESPECTIVE WITHDRAWAL PERIOD IF ANY AS INDICATED AGAINST PARTICULAR ITEM WITH EFFECT FROM 21-12-2022*

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitkg.

BCD

Basic Customs Duty — the headline tariff rate from the First Schedule.

20%₹20.00

AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

20%₹4.00

SWS

Social Welfare Surcharge — calculated on (BCD + AIDC).

10%₹2.40

IGST

Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS).

5%₹6.32Notif. 009/2025-I161

Total Duty32.72%≈ ₹32.72 per ₹100 of CIF

How it's calculated

For an assessable value of ₹100:

BCD = AV × 20% = ₹20.00
AIDC = BCD × 20% = ₹4.00
SWS = (BCD + AIDC) × 10% = ₹2.40(exemption notifications exist for this code; verify eligibility)
IGST = (AV + BCD + AIDC + SWS) × 5% = ₹6.32
Total Duty = BCD + AIDC + SWS + IGST = ₹32.72 (32.72%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

Where to source to pay less

Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.

ASEAN countriesBest rate0%save 20pp
Japan0%save 20pp
Least Developed Countries0%save 20pp
Malaysia0%save 20pp
Nepal0%save 20pp
Philippines0%save 20pp
SAFTA (LDC) countries0%save 20pp
Sri Lanka0%save 20pp
SAFTA countries5%save 15pp
United Arab Emirats9%save 11pp
Chile10%save 10pp
the republic of Korea15%save 5pp
MFN — no FTA (baseline)20%standard rate

Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.

Ask AI about this code

Answers are grounded in the official tariff data shown on this page.

AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.