The edible oil hsn code depends on the source: soybean 1507, groundnut 1508, palm 1511, sunflower 1512, coconut 1513, mustard 1514, and sesame, rice bran and other oils 1515, and GST on all edible oils is 5%. Crude and refined oils, loose and packed, pay the same rate.
Non edible oils such as turpentine and engine oil are in other chapters at 18%. This page lists the codes, explains castor and coconut oil, shows a wholesale oil bill and lists the look alike searches. Oils sit alongside ghee and spices in the food hub. A kirana store usually sells all of these at 5%, so one tax total works for an order of several oils, provided every line shows its own code.
Edible oils: codes and GST rates
Item / HSN / GST- Soybean oil, crude or refined5%Refined soybean oil
- Groundnut oil5%Moongphali oil
- Olive oil5%All grades
- Palm oil and palmolein5%Crude and refined
- Sunflower, safflower and cottonseed oil5%Refined sunflower oil
- Coconut oil, palm kernel oil5%Edible grade
- Mustard and rapeseed oil5%Kachi ghani included
- Sesame, rice bran, castor and other fixed oils5%Til oil, rice bran oil
- Vanaspati and hydrogenated oils5%Hydrogenated fats
- Margarine and edible fat blends5%Blended fats
- Turpentine oil18%Not edible
- Engine oil and mobil oil18%Petroleum lubricants
Quick facts
Chapter
15: animal and vegetable fats and oilsGST rate
5% (2.5% CGST + 2.5% SGST)Rate before the reform
5%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCoconut oil as hair oil
Classified with hair oils, now 5%Common wrong code
2710 for edible oils
Edible oil hsn code and gst rate table
| Oil | HSN | GST |
|---|---|---|
| Soybean oil | 1507 | 5% |
| Groundnut oil | 1508 | 5% |
| Olive oil | 1509 | 5% |
| Palm oil, palmolein | 1511 | 5% |
| Sunflower oil | 1512 11 or 1512 19 | 5% |
| Cottonseed oil | 1512 21 or 1512 29 | 5% |
| Coconut oil | 1513 11 or 1513 19 | 5% |
| Mustard oil | 1514 91 or 1514 99 | 5% |
| Sesame (til) oil | 1515 50 | 5% |
| Rice bran oil | 1515 90 | 5% |
| Castor oil | 1515 30 | 5% |
| Vanaspati | 1516 | 5% |
Mustard oil hsn code and gst rate
Mustard oil and rapeseed oil are 1514. Low erucic acid rapeseed oil (canola) is 1514 11 or 1514 19, and other mustard oil 1514 91 or 1514 99. Kachi ghani and refined mustard oil are both 5%.
Palm oil and sunflower oil hsn code
Crude palm oil and refined palmolein are 1511 at 5%. Sunflower oil is 1512 11 (crude) or 1512 19 (refined) at 5%. Blended edible oils are classified by the oil that gives the blend its main character, or 1517 for blends that are margarine type fats.
Castor oil and coconut oil
Castor oil is a fixed vegetable oil under 1515 30 at 5%, though it is mainly used in industry. Coconut oil is 1513 at 5%. Coconut oil packed and sold as hair oil is classified as a hair preparation under 3305, which is also 5% after the reform; see shampoo and hair oil.
Oil mill or wholesaler invoice
Wholesale oil bill: Refined soybean oil 15 litre tins, HSN 1507 90, 100 tins, taxable value Rs 1,80,000. IGST 5% Rs 9,000. Total Rs 1,89,000.
Oil tankers and tin loads need an e-way bill. Oil mills buying oilseeds pay 5% on most seeds, but seeds of sowing quality are nil. Oil cake left after crushing is sold as cattle feed, and its rate is covered on the cattle feed page.
Turpentine, mobil oil and other look alikes
- Turpentine (tarpin) oil is 3805 at 18%; see thinner.
- Engine oil and mobil oil are petroleum lubricants under 2710 at 18%; see engine oil.
- Toilet brushes are 9603 at 18%, not related to oil.
Oil codes on this page are general information about Chapter 15. Blends and oils packed for cosmetic use may fall elsewhere, so check the GST portal entry and ask a GST practitioner or chartered accountant about blended products.
Frequently asked questions
How much GST applies to edible oil?
All edible vegetable oils of Chapter 15 are taxed at 5%.
What is the mustard oil hsn code?
Mustard oil is 1514, at 5%.
What is the 1515 hsn code?
1515 covers other fixed vegetable oils such as sesame, rice bran and castor oil, at 5%.
What is the castor oil hsn code?
Castor oil is 1515 30, at 5%.
What is the mobil oil hsn code?
Mobil and engine oil are 2710, at 18%.