GST HSN Chapter 15
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
This chapter covers animal or vegetable fats and oils and their cleavage products such as butter oil, lard oil, olive oil, palm oil, etc.; prepared edible fats such as margarine, shortening, ghee, etc.; animal or vegetable waxes such as beeswax, carnauba wax, lanolin, etc.
Simple Summary
Chapter 15 covers Animal or vegetable fats and oils; prepared edible fats; animal or vegetable waxes.
What is NOT covered?
This chapter excludes Pig fat (Chapter 2) and Cocoa butter (Chapter 18).
UQC Guidance
KGS
GST Rate Summary
Edible oils are usually 5%. Industrial oils can be 18%.
HSN Codes in this Chapter
Type below to narrow down your search
| HSN Code | Description | Action |
|---|---|---|
| 15 | ANIMAL,VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS, PREPARED EDIBLE FATS, ANIMAL OR VEGETABLE WAXES | Use |
| 1501 | PIG FATS (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF HEADING 0209 OR 1503 | Use |
| 150110 | LARDS | Use |
| 15011000 | LARDS | Use |
| 150120 | Other pig fat | Use |
| 15012000 | OTHER PIG FAT | Use |
| 150190 | Other | Use |
| 15019000 | OTHER | Use |
| 1502 | FATS OF BOVINE ANIMALS, SHEEP OR GOATS, OTHER THAN THOSE OF HEADING 1503 | Use |
| 150200 | Fats of Bovine animals, Sheep or Goats, other than those of heading 1503 | Use |
| 150210 | TALLOW: | Use |
| 15021010 | MUTTON TALLOW | Use |
| 15021090 | OTHER | Use |
| 150290 | OTHER: | Use |
| 15029010 | UNRENDERED FATS | Use |
| 15029020 | RENDERED FATS OR SOLVENT EXTRACTION FATS | Use |
| 15029090 | OTHER | Use |
| 1503 | LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED | Use |
| 150300 | LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED | Use |
| 15030000 | LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED | Use |
| 1504 | FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | Use |
| 150410 | FISH LIVER OILS AND THEIR FRACTIONS: | Use |
| 15041010 | COD LIVER OIL | Use |
| 15041091 | SQUID LIVER OIL | Use |
| 15041099 | OTHER | Use |
| 150420 | FATS AND OILS AND THEIR FRACTIONS OF FISH, OTHER THAN LIVER OILS : | Use |
| 15042010 | FISH BODY OIL | Use |
| 15042020 | FISH LIPID OIL | Use |
| 15042030 | SPERM OIL | Use |
| 15042090 | OTHER | Use |
| 150430 | FATS AND OILS AND THEIR FRACTIONS, OF MARINE MAMMALS | Use |
| 15043000 | FATS AND OILS AND THEIR FRACTIONS, OF MARINE MAMMALS | Use |
| 1505 | WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN) | Use |
| 150500 | WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN) : | Use |
| 15050010 | WOOL ALCOHOL (INCLUDING LANOLIN ALCOHOL) | Use |
| 15050020 | WOOL GREASE, CRUDE | Use |
| 15050090 | OTHER | Use |
| 1506 | OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | Use |
| 150600 | OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED : | Use |
| 15060010 | NEATS FOOT OIL AND FATS FROM BONE OR WASTE | Use |
| 15060090 | OTHER | Use |
| 1507 | SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | Use |
| 150710 | CRUDE OIL, WHETHER OR NOT DEGUMMED | Use |
| 15071000 | CRUDE OIL, WHETHER OR NOT DEGUMMED | Use |
| 150790 | OTHER : | Use |
| 15079010 | EDIBLE GRADE | Use |
| 15079090 | OTHER | Use |
| 1508 | GROUND-NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | Use |
| 150810 | CRUDE OIL | Use |
| 15081000 | CRUDE OIL | Use |
| 150890 | OTHER : | Use |
| 15089010 | DEODORIZED (SALAD OIL) | Use |
| 15089091 | EDIBLE GRADE | Use |
| 15089099 | OTHER | Use |
| 1509 | OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | Use |
| 15091000 | OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED VIRGIN | Use |
| 150920 | EXTRA VIRGIN OLIVE OIL | Use |
| 15092000 | EXTRA VIRGIN OLIVE OIL | Use |
| 150930 | VIRGIN OLIVE OIL | Use |
| 15093000 | VIRGIN OLIVE OIL | Use |
| 150940 | OTHER VIRGIN OLIVE OIL | Use |
| 15094000 | OTHER VIRGIN OLIVE OIL | Use |
| 150990 | OTHER : | Use |
| 15099010 | EDIBLE GRADE | Use |
| 15099090 | OTHER | Use |
| 1510 | OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509 | Use |
| 151000 | Other oils and their fractions obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 | Use |
| 15100010 | OTHER OILS AND THEIR FRACTIONS OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509OTHER OILS AND THEIR FRACTIONS OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509 : CRUDE OIL | Use |
| 15100091 | OTHER OILS AND THEIR FRACTIONS OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509 OTHER OILS AND THEIR FRACTIONS OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509 : OTHER : EDIBLE GRADE | Use |
| 15100099 | OTHER OILS AND THEIR FRACTIONS OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509 OTHER OILS AND THEIR FRACTIONS OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509 : OTHER : OTHER | Use |
| 151010 | CRUDE OLIVE POMACE OIL | Use |
| 15101000 | CRUDE OLIVE POMACE OIL | Use |
| 151090 | OTHER: | Use |
| 15109010 | REFINED OLIVE POMACE OIL | Use |
| 15109090 | OTHER | Use |
| 1511 | PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | Use |
| 151110 | CRUDE OIL | Use |
| 15111000 | CRUDE OIL | Use |
| 151190 | OTHER : | Use |
| 15119010 | REFINED BLEACHED DEODORISED PALM OIL | Use |
| 15119020 | REFINED BLEACHED DEODORISED PALMOLEIN | Use |
| 15119030 | REFINED BLEACHED DEODORISED PALM STEARIN | Use |
| 15119090 | OTHER | Use |
| 1512 | SUNFLOWER SEED, SAFFLOWER OR COTTON SEED OIL AND THEIR FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | Use |
| 151211 | CRUDE OIL: | Use |
| 15121110 | SUNFLOWER SEED OIL | Use |
| 15121120 | SAFFLOWER SEED OIL (KARDI SEED OIL) | Use |
| 151219 | OTHER : | Use |
| 15121910 | SUNFLOWER OIL, EDIBLE GRADE | Use |
| 15121920 | SUNFLOWER OIL, NON-EDIBLE GRADE (OTHER THAN CRUDE OIL) | Use |
| 15121930 | SAFFLOWER OIL, EDIBLE GRADE | Use |
| 15121940 | SAFFLOWER OIL, NON-EDIBLE GRADE | Use |
| 15121990 | OTHER | Use |
| 151221 | CRUDE OIL, WHETHER OR NOT GOSSYPOL HAS BEEN REMOVED | Use |
| 15122100 | CRUDE OIL, WHETHER OR NOT GOSSYPOL HAS BEEN REMOVED | Use |
| 151229 | OTHER : | Use |
| 15122910 | EDIBLE GRADE | Use |
| 15122990 | OTHER | Use |
| 1513 | COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | Use |
| 151311 | CRUDE OIL | Use |
| 15131100 | CRUDE OIL | Use |
| 151319 | OTHER | Use |
| 15131900 | OTHER | Use |
| 151321 | CRUDE OIL : | Use |
| 15132110 | PALM KERNEL OIL | Use |
| 15132120 | BABASSU OIL | Use |
| 151329 | OTHER: | Use |
| 15132910 | PALM KERNEL OIL AND ITS FRACTIONS | Use |
| 15132920 | BABASSU OIL AND ITS FRACTIONS EDIBLE GRADE | Use |
| 15132930 | BABASSU OIL AND ITS FRACTIONS, OTHER THAN EDIBLE GRADE | Use |
| 15132990 | OTHER | Use |
| 1514 | RAPE, COLZA OR MUSTARD OIL AND ITS FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIE | Use |
| 151411 | CRUDE OIL: | Use |
| 15141110 | COLZA OIL | Use |
| 15141120 | RAPE OIL | Use |
| 15141190 | OTHER | Use |
| 151419 | OTHER : | Use |
| 15141910 | REFINED COLZA OIL OF EDIBLE GRADE | Use |
| 15141920 | REFINED RAPESEED OIL OF EDIBLE GRADE | Use |
| 15141990 | OTHER | Use |
| 151491 | CRUDE OIL : | Use |
| 15149110 | COLZA OIL | Use |
| 15149120 | MUSTARD OIL | Use |
| 15149190 | RAPESEED OIL | Use |
| 151499 | OTHER: | Use |
| 15149910 | REFINED COLZA OIL OF EDIBLE GRADE | Use |
| 15149920 | REFINED MUSTARD OIL OF EDIBLE GRADE | Use |
| 15149930 | REFINED RAPESEED OIL OF EDIBLE GRADE | Use |
| 15149990 | OTHER | Use |
| 1515 | OTHER FIXED VEGETABLE OR MICROBIAL FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | Use |
| 151511 | CRUDE OIL | Use |
| 15151100 | CRUDE OIL | Use |
| 151519 | OTHER: | Use |
| 15151910 | EDIBLE GRADE | Use |
| 15151990 | OTHER | Use |
| 151521 | CRUDE OIL | Use |
| 15152100 | CRUDE OIL | Use |
| 151529 | OTHER : | Use |
| 15152910 | EDIBLE GRADE | Use |
| 15152990 | OTHER | Use |
| 151530 | CASTOR OIL AND ITS FRACTIONS: | Use |
| 15153010 | EDIBLE GRADE | Use |
| 15153090 | OTHER | Use |
| 15154000 | OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED - TUNG OIL AND ITS FRACTIONS | Use |
| 151550 | SEASAME OIL AND ITS FRACTIONS: | Use |
| 15155010 | CRUDE OIL | Use |
| 15155091 | EDIBLE GRADE | Use |
| 15155099 | OTHER | Use |
| 151560 | MICROBIAL FATS AND OILS AND THEIR FRACTIONS | Use |
| 15156000 | MICROBIAL FATS AND OILS AND THEIR FRACTIONS | Use |
| 151590 | OTHER : | Use |
| 15159010 | FIXED VEGETABLE OILS, NAMELY THE FOLLOWING: CHUL MOOGRA OIL, MAWRA OIL, KOKAM OIL, TOBACCO SEED OIL, SAL OIL | Use |
| 15159020 | FIXED VEGETABLE OILS, NAMELY THE FOLLOWING:NEEM SEED OIL, KARANJ OIL, SILK COTTON SEED OIL, KHAKHON OIL, WATER MELON OIL, KUSUM OIL, RUBBER SEED OIL, DHUP OIL, UNDI OIL, MAROTI OIL, PISA OIL, NAHAR OIL | Use |
| 15159030 | FIXED VEGETABLE OILS, NAMELY THE FOLLOWING : CARDAMOM OIL, CHILLIES OR CAPSICUM OIL, TURMERIC OIL, AJWAIN SEED OIL, NIGER SEED OIL, GARLIC OIL | Use |
| 15159040 | FIXED VEGETABLE OILS OF EDIBLE GRADE NAMELY THE FOLLOWING: MANGO KERNEL OIL, MAHUA OIL, RICE BRAN OIL | Use |
| 15159091 | EDIBLE GRADE | Use |
| 15159099 | OTHER | Use |
| 1516 | ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER-ESTERIFIED, RE-ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED | Use |
| 151610 | ANIMAL FATS AND OILS AND THEIR FRACTIONS | Use |
| 15161000 | ANIMAL FATS AND OILS AND THEIR FRACTIONS | Use |
| 151620 | VEGETABLE FATS AND OILS AND THEIR FRACTIONS: | Use |
| 15162011 | EDIBLE GRADE | Use |
| 15162019 | OTHER | Use |
| 15162021 | EDIBLE GRADE | Use |
| 15162029 | OTHER | Use |
| 15162031 | EDIBLE GRADE | Use |
| 15162039 | OTHER | Use |
| 15162091 | EDIBLE GRADE | Use |
| 15162099 | OTHER | Use |
| 151630 | MICROBIAL FATS AND OILS AND THEIR FRACTIONS | Use |
| 15163000 | MICROBIAL FATS AND OILS AND THEIR FRACTIONS | Use |
| 1517 | MMARGARINE, EDIBLE MIXTURE OR PREPARATIONS OF ANIMAL,VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS AND OILS OR THEIR FRACTIONS OF HEADING 1515 | Use |
| 151710 | MARGARINE, EXCLUDING LIQUID MARGARINE: | Use |
| 15171010 | OF ANIMAL ORIGIN | Use |
| 15171021 | EDIBLE GRADE | Use |
| 15171022 | LINOXYN | Use |
| 15171029 | OTHER | Use |
| 151790 | OTHER : | Use |
| 15179010 | SAL FAT (PROCESSED OR REFINED) | Use |
| 15179030 | IMITATION LARD OF ANIMAL ORIGIN | Use |
| 15179040 | IMITATION LARD OF VEGETABLE ORIGIN | Use |
| 15179090 | OTHER | Use |
| 1518 | ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF HEADING 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED | Use |
| 151800 | EDIBLE GRADE | Use |
| 15180011 | EDIBLE GRADE | Use |
| 15180019 | OTHER | Use |
| 15180021 | EDIBLE GRADE | Use |
| 15180029 | OTHER | Use |
| 15180031 | EDIBLE GRADE | Use |
| 15180039 | OTHER | Use |
| 15180040 | OTHER | Use |
| 1519 | - | Use |
| 1520 | GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYES | Use |
| 152000 | GLYCEROL, CRUDE, GLYCEROL WATERS AND GLYCEROL LYES | Use |
| 15200000 | GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYES | Use |
| 1521 | VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR COLOURED | Use |
| 152110 | VEGETABLE WAXES : | Use |
| 15211011 | EDIBLE WAX FOR WAXING FRESH FRUITS AND VEGETABLES | Use |
| 15211019 | OTHER | Use |
| 15211090 | OTHER | Use |
| 152190 | OTHER : | Use |
| 15219010 | BEEWAX WHETHER OR NOT COLOURED | Use |
| 15219020 | SHELLAC WAX WHETHER OR NOT COLOURED | Use |
| 15219090 | OTHER | Use |
| 1522 | DEGRAS: RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES | Use |
| 152200 | DEGRAS: RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES : | Use |
| 15220010 | DEGRAS | Use |
| 15220020 | SOAP STOCKS | Use |
| 15220090 | OTHER | Use |