Chapter 1522 Tariff Headings
HSN Codes Chapter 15: Animal and vegetable fats, oils
Chapter 15 of the GST HSN tariff classifies animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes. This chapter contains 22 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 15
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Pig Fats (Including Lard) And Poultry Fat, Other Than That Of Heading 0209 Or 1503
GST Rate:
5%
Fats Of Bovine Animals, Sheep Or Goats, Other Than Those Of Heading 1503
GST Rate:
5%
Lard Stearin, Lard Oil, Oleostearin, Oleo-Oil And Tallow Oil, Not Emulsified Or Mixed Or Otherwise Prepared
GST Rate:
5%
Fats And Oils And Their Fractions, Of Fish Or Marine Mammals, Whether Or Not Refined, But Not Chemically Modified
GST Rate:
5%
Wool Grease And Fatty Substances Derived Therefrom (Including Lanolin)
GST Rate:
5%
Other Animal Fats And Oils And Their Fractions, Whether Or Not Refined, But Not Chemically Modified
GST Rate:
5%
Soya-Bean Oil And Its Fractions, Whether Or Not Refined, But Not Chemically Modified
GST Rate:
5%
Ground-Nut Oil And Its Fractions, Whether Or Not Refined, But Not Chemically Modified
GST Rate:
5%
Olive Oil And Its Fractions, Whether Or Not Refined, But Not Chemically Modified
GST Rate:
5%
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
GST Rate:
5%
Palm Oil And Its Fractions, Whether Or Not Refined, But Not Chemically Modified
GST Rate:
5%
Sunflower Seed, Safflower Or Cotton Seed Oil And Their Fractions Thereof, Whether Or Not Refined, But Not Chemically Modified
GST Rate:
5%
Coconut (Copra), Palm Kernel Or Babassu Oil And Fractions Thereof, Whether Or Not Refined, But Not Chemically Modified
GST Rate:
5%
Rape, Colza Or Mustard Oil And Its Fractions Thereof, Whether Or Not Refined, But Not Chemically Modifie
GST Rate:
5%
Other Fixed Vegetable Or Microbial Fats And Oils (Including Jojoba Oil) And Their Fractions, Whether Or Not Refined, But Not Chemically Modified
GST Rate:
5%
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
GST Rate:
5%
5%
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
GST Rate:
5%
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
GST Rate:
5%
-
GST Rate:
18%Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639
Glycerol, Crude; Glycerol Waters And Glycerol Lyes
GST Rate:
5%Applies to some sub-codes
Vegetable Waxes (Other Than Triglycerides), Beeswax, Other Insect Waxes And Spermaceti, Whether Or Not Refined Or Coloured
GST Rate:
5%
Degras: Residues Resulting From The Treatment Of Fatty Substances Or Animal Or Vegetable Waxes
GST Rate:
5%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |