Chapter 15 · Section III

HSN Code Chapter 15: Edible oils, animal fats and waxes

Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes

Rate distribution

Code	Description	GST rate
1501	Pig fats (including lard) and poultry fat, other than that	5%
1502	Fats of bovine animals, sheep or goats, other than those	5%
1503	Lard stearin, lard oil, oleostearin, oleo-oil and tallow	5%
1504	Fats and oils and their fractions, of fish or marine	5%
1505	Wool grease and fatty substances derived therefrom	5%
1506	Other animal fats and oils and their fractions	5%
1507	Soya-bean oil and its fractions, whether or not refined	5%
1508	Ground-nut oil and its fractions, whether or not refined	5%
1509	Olive oil and its fractions, whether or not refined, but	5%
1510	Other oils and their fractions, obtained solely from	5%
1511	Palm oil and its fractions, whether or not refined, but not	5%
1512	Sunflower seed, safflower or cotton seed oil and their	5%
1513	Coconut (copra), palm kernel or babassu oil and fractions	5%
1514	Rape, colza or mustard oil and its fractions thereof	5%
1515	Other fixed vegetable or microbial fats and oils	5%
1516	Animal, vegetable or microbial fats and oils and their	5%
1517	Mmargarine, edible mixture or preparations	5%
1518	Animal, vegetable or microbial fats and oils and their	5%
1520	Glycerol, crude; glycerol waters and glycerol lyes	5%
1521	Vegetable waxes (other than triglycerides), beeswax, other	5%
1522	Degras: residues resulting from the treatment of fatty	5%

Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.