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- Updated on : September 19, 2025
HSN Chapter 15: Animal & Vegetable Fats, Oils & Waxes Classification & GST India
HSN Code & GST Rate for Oils, Fats, Vegetable & Animal Products - Chapter 15
HSN Chapter 15 underwent the most dramatic transformation in the September 2025 GST reforms, with ALL products moving to a revolutionary uniform 5% GST rate. This historic change affects cooking oil manufacturers, food processing industries, cosmetic companies, and industrial processors by creating complete rate uniformity across vegetable oils, animal fats, waxes, and all derivatives.
Key Classification Factors for Fats, Oils & Waxes GST Rates
- Uniform Rate Structure: Single 5% GST across ALL Chapter 15 products
- No Source Distinction: Vegetable and animal origin products same rate
- No Processing Distinction: Raw and processed products same rate
- Complete Simplification: Same rate for edible, industrial, and cosmetic applications
Complete HSN Code Table: Animal & Vegetable Fats, Oils & Waxes (Chapter 15)
| GST Rate | Product Description | HSN Code | Key Import/Export HSN Codes |
|---|---|---|---|
| 5% | Pig fats (including lard) and poultry fat | 1501 | 15011000, 15012000, 15019000 |
| 5% | Fats of bovine animals, sheep or goats | 1502 | 15021010, 15021090, 15029010, 15029020, 15029090 |
| 5% | Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil | 1503 | 15030000 |
| 5% | Fish and marine mammal fats and oils | 1504 | 15041010, 15041091, 15041099, 15042010, 15042020 |
| 5% | Wool grease and fatty substances (including lanolin) | 1505 | 15050010, 15050020, 15050090 |
| 5% | Other animal fats and oils and their fractions | 1506 | 15060010, 15060090 |
| 5% | Soya-bean oil and its fractions | 1507 | 15071000, 15079010, 15079090 |
| 5% | Groundnut oil and its fractions | 1508 | 15081000, 15089010, 15089091, 15089099 |
| 5% | Olive oil and its fractions | 1509 | 15091000, 15099010, 15099090 |
| 5% | Other oils obtained from olives | 1510 | 15100010, 15100091, 15100099 |
| 5% | Palm oil and its fractions | 1511 | 15111000, 15119010, 15119020, 15119090 |
| 5% | Sunflower-seed, safflower or cotton-seed oil | 1512 | 15121110, 15121120, 15121910, 15121920, 15121930 |
| 5% | Coconut (copra), palm kernel or babassu oil | 1513 | 15131100, 15131900, 15132110, 15132120, 15132910 |
| 5% | Rape, colza or mustard oil and fractions | 1514 | 15141110, 15141120, 15141190, 15141910, 15141920 |
| 5% | Other fixed vegetable or microbial fats and oils (including jojoba oil) | 1515 | 15151100, 15151910, 15151990, 15152100, 15152910 |
| 5% | Vegetable fats and oils, hydrogenated or chemically modified | 1516 | 15161000, 15162011, 15162019, 15162021, 15162029 |
| 5% | Animal or microbial fats and oils, hydrogenated or chemically modified | 1516 | 15161000, 15162011, 15162019, 15162021, 15162029 |
| 5% | Margarine, linoxyn; Edible mixtures of animal, vegetable or microbial fats | 1517 | 15171010, 15171021, 15171022, 15171029, 15179010 |
| 5% | Animal, vegetable or microbial fats and oils, chemically modified; inedible mixtures | 1518 | 15180011, 15180019, 15180021, 15180029, 15180031 |
| 5% | Glycerol, crude; glycerol waters and glycerol lyes | 1520 | No specific codes prescribed |
| 5% | Vegetable waxes, beeswax, other insect waxes and spermaceti | 1521 | 15211011, 15211019, 15211090, 15219010, 15219020 |
| 5% | Degras, residues from treatment of fatty substances or waxes | 1522 | 15220010, 15220020, 15220090 |
🛢️ Revolutionary September 2025 GST Transformation for Chapter 15:
- Historic Uniform Rate: ALL Chapter 15 products moved to single 5% GST rate - unprecedented simplification
- Massive Industry Relief: Animal fats reduced from up to 18% to 5% GST - huge cost savings
- Cooking Oil Stability: Vegetable oils maintained at 5% ensuring continued affordability
- Industrial Benefits: Glycerol, waxes, and chemical derivatives reduced from 18% to 5% GST
- Complete Equality: No distinction between vegetable vs animal, edible vs industrial, raw vs processed
- Compliance Simplification: Single rate eliminates classification disputes and reduces administrative burden
- Export Competitiveness: Uniform low rates boost India's position in global oils and fats markets
- Consumer Benefits: Lower costs across cooking oils, cosmetics, soaps, and industrial products
- GST 2.0 Leadership: Chapter 15 exemplifies the simplified GST structure with maximum rate uniformity
🍳 Universal 5% GST Rate Examples:
🌻 Cooking Oils (All at 5%):
- Sunflower Oil (HSN 1512): 5% GST - most popular cooking oil
- Palm Oil (HSN 1511): 5% GST - widely used in food processing
- Coconut Oil (HSN 1513): 5% GST - multi-purpose applications
- Mustard Oil (HSN 1514): 5% GST - traditional Indian cooking
- Groundnut Oil (HSN 1508): 5% GST - premium cooking oil
🏭 Industrial Products (All at 5%):
- Animal Fats (HSN 1501-1506): 5% GST - soap and cosmetic industries
- Glycerol (HSN 1520): 5% GST - pharmaceutical and cosmetic raw material
- Waxes (HSN 1521): 5% GST - candles, cosmetics, pharmaceuticals
- Margarine (HSN 1517): 5% GST - food processing ingredient
Frequently Asked Questions (FAQs)
What are the GST rates for all oils and fats in India after September 2025?
All oils, fats, and waxes under HSN Chapter 15 now attract a uniform 5% GST rate (2.5% CGST + 2.5% SGST) as per the September 2025 GST reforms. This includes cooking oils, animal fats, industrial oils, waxes, and all derivatives - creating a single, simplified rate structure.
Which HSN codes are covered under the new uniform 5% GST rate?
All HSN codes from 1501 to 1522 now attract 5% GST: animal fats (1501-1506), vegetable oils (1507-1515), hydrogenated oils (1516), margarine and mixtures (1517), chemically modified oils (1518), glycerol (1520), waxes (1521), and fatty residues (1522).
What was the major change in Chapter 15 GST rates in September 2025?
The September 2025 reforms brought revolutionary changes to Chapter 15 - ALL products moved to a uniform 5% GST rate. Previously, rates varied from 5% to 18% across different products. This massive simplification benefits both consumers and industries with reduced compliance complexity and lower costs.
How does the uniform 5% rate affect cooking oils vs industrial oils?
The uniform 5% GST rate applies equally to all oils - cooking oils (sunflower, coconut, mustard), industrial oils, animal fats, and specialized derivatives. This eliminates previous distinctions and creates a single, simplified tax structure for the entire oils and fats industry.
Are there any exceptions to the 5% GST rate in Chapter 15?
No, there are no exceptions. The September 2025 GST notification (Schedule I) specifically lists all HSN codes from 1501 to 1522 at the uniform 2.5% CGST rate (5% total GST). This creates complete uniformity across vegetable oils, animal fats, waxes, and all derivatives.
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Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.