Chapter 15
Headings in HSN Chapter 15
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 1501 | Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 | 5% | 30% | 3 |
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 | 5% | 15% | 5 |
| 1503 | Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil; not emulsified or mixed or otherwise prepared | 5% | 30% | 1 |
| 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified | 5% | 30% | 8 |
| 1505 | Wool grease and fatty substances derived therefrom (including lanolin) | 5% | 15% | 3 |
| 1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | 5% | 30% | 2 |
| 1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified | 5% | 45% | 3 |
| 1508 | Ground-nut oil and its fractions, whether or not refined, but not chemically modified | 5% | 100% | 4 |
| 1509 | Olive oil and its fractions, whether or not refined, but not chemically modified | 5% | 40% / 45% | 5 |
| 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… | 5% | 45% | 3 |
| 1511 | Palm oil and its fractions, whether or not refined, but not chemically modified | 5% | 100% | 5 |
| 1512 | Sunflower seed, safflower or cotton seed oil and their fractions thereof, whether or not refined, but not chemically modified | 5% | 100% | 10 |
| 1513 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified | 5% | 100% | 8 |
| 1514 | Rape, colza or mustard oil and its fractions thereof, whether or not refined, but not chemically modified | 5% | 75% | 13 |
| 1515 | Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified | 5% | 100% | 18 |
| 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… | 5% | 100% | 10 |
| 1517 | Margarine; edible mixtures 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… | 5% | 100% | 8 |
| 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… | 5% | 100% | 7 |
| 1520 | Glycerol, crude; glycerol waters and glycerol lyes | 5% | 20% | 1 |
| 1521 | Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured | 5% | 30% | 6 |
| 1522 | Degras: residues resulting from the treatment of fatty substances or animal or vegetable waxes | 5% | 30% | 3 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.
