HSN Code 1504
Fats and oils and their fractions, of fish or marine
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
GST rate
5%
Codes under 1504
| Code | Description | GST rate |
|---|---|---|
| 1504 10 | Fish liver oils and their fractions: | 5% |
| 1504 10 10 | Cod liver oil | 5% |
| 1504 10 91 | Squid liver oil | 5% |
| 1504 20 | Fats and oils and their fractions of fish, other than liver oils: | 5% |
| 1504 20 10 | Fish body oil | 5% |
| 1504 20 20 | Fish lipid oil | 5% |
| 1504 20 30 | Sperm oil | 5% |
| 1504 30 | Fats and oils and their fractions, of marine mammals | 5% |
← Chapter 15: Edible oils, animal fats and waxes
Related HSN codes
1505Wool grease and fatty substances derived therefrom1503Lard stearin, lard oil, oleostearin, oleo-oil and tallow1506Other animal fats and oils and their fractions1502Fats of bovine animals, sheep or goats, other than those1507Soya-bean oil and its fractions, whether or not refined1501Pig fats (including lard) and poultry fat, other than that
Frequently Asked Questions
What is the HSN code for fats and oils and their fractions, of fish or marine?
The HSN code for fats and oils and their fractions, of fish or marine is 1504, under Chapter 15 (Edible oils, animal fats and waxes).
What is the GST rate on fats and oils and their fractions, of fish or marine?
Fats and oils and their fractions, of fish or marine is taxed at 5% GST under HSN code 1504.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
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.