Free Trial

Chapter 15: Animal or Vegetable Fats, Oils and Their Cleavage Products HSN Code

Book A Demo



Sub Chapters under Animal or Vegetable Fats, Oils and Their Cleavage Products

The following Sub Chapters fall under HSN Chapter 15:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
1501
New GST Rate
5%
Old GST Rate
12%
Description
Pig fats (including lard) and poultry fat,other than that of heading 0209 or 1503
Sub Chapter
1502
New GST Rate
5%
Old GST Rate
12%
Description
Fats of bovine animals,sheep or goats,other than those of heading 1503
Sub Chapter
1503
New GST Rate
5%
Old GST Rate
12%
Description
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
Sub Chapter
1504
New GST Rate
5%
Old GST Rate
12%
Description
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
Sub Chapter
1505
New GST Rate
5%
Old GST Rate
12%
Description
wool grease and fatty substances derived
Sub Chapter
1506
New GST Rate
5%
Old GST Rate
12%
Description
therefrom (including lanolin)
Sub Chapter
1507
New GST Rate
5%
Old GST Rate
5%
Description
therefrom (including lanolin)
Sub Chapter
1508
New GST Rate
5%
Old GST Rate
5%
Description
Soya-bean oil and its fractions, whether or not refined, but not chemically modified
Sub Chapter
1509
New GST Rate
5%
Old GST Rate
5%
Description
ground-nut oil and its fractions, whether or not refined, but not chemically modified
Sub Chapter
1510
New GST Rate
5%
Old GST Rate
5%
Description
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 heading 1509
Sub Chapter
1511
New GST Rate
5%
Old GST Rate
5%
Description
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 heading 1509
Sub Chapter
1512
New GST Rate
5%
Old GST Rate
5%
Description
Palm oil and its fractions, whether or not refined, but not chemically modified
Sub Chapter
1513
New GST Rate
5%
Old GST Rate
5%
Description
Sunflower seed, safflower or cotton seed oil and their fractions thereof, whether or not refined, but not chemically modified
Sub Chapter
1514
New GST Rate
5%
Old GST Rate
5%
Description
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
Sub Chapter
1515
New GST Rate
5%
Old GST Rate
5%
Description
Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
Sub Chapter
1516
New GST Rate
5%
Old GST Rate
5%
Description
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 prepared
Sub Chapter
1517
New GST Rate
5%
Old GST Rate
5%
Description
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 fractions of heading 1516
Sub Chapter
1518
New GST Rate
5%
Old GST Rate
5%
Description
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 modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included
Sub Chapter
1520
New GST Rate
18%
Old GST Rate
18%
Description
Glycerol, crude; glycerol waters and glycerol lyes
Sub Chapter
1521
New GST Rate
5%
Old GST Rate
18%
Description
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
Sub Chapter
1522
New GST Rate
5%
Old GST Rate
18%
Description
Degras,residues resulting from the treatment of fatty substances or animal or vegetable waxes

Case Laws Related to Chapter 15

Order Number
Description
Order Number
05/2019
Description
E-dp Marketing Private Limited (AAR (Authority For Advance Ruling), Madhya Pradesh)
Description
Vertiv Energy Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
04/2020
Description
Dhanraj Organics Private Limited (AAR (Authority For Advance Ruling), Madhya Pradesh)
Order Number
TN/09/ARA/2022
Description
Vaighai Agro Products Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Sushi Pet Nutri Science (AAAR (Appellate Authority For Advance Ruling), Telangana)
Order Number
33/AAR/2019
Description
Ramu Chettiar Srinivasan, (Proprietor: M/S. Sri Adhi Trading Company) (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
TN/08/AAR/2018
Description
C.P.R. Mill (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
15/2020
Description
Shri Himanshu Sharma (Naa (National Anti Profiteering Authority), )
Description
Dlecta Foods Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra)
Description
Coastal Fats & Oils Pvt. Ltd. (AAR (Authority For Advance Ruling), Andhra Pradesh)
Description
Cargill India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Description
State Of U.P. And Others (Allahabad High Court, Uttar Pradesh)
Description
Agarwal Industries Pvt. Ltd. (AAR (Authority For Advance Ruling), Andhra Pradesh)
Description
Pankaj Agrawal (Chhattisgarh High Court, Chhattisgarh)
Description
Shah Nanji Nagsi Exports Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Description
Suresh Kumar P.P., Aboobacker Sidhique (Kerala High Court, Kerala)
Order Number
33/2022
Description
Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
Order Number
KAR ADRG 11/2019
Description
Sri Kanyakaparameshwari Oil Mills, (AAR (Authority For Advance Ruling), Karnataka)
Order Number
34/AAR/2019
Description
Chinnakani Arumuga Selvaraja, Proprietor, M/S. Sri Venkateshwara Traders (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
M&i Materials India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
Order No. 07
Description
Khanelwal Extractions Ltd (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
Ktv Health Food Pvt. Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
05/2018-19
Description
Ginni Filaments Limited (AAR (Authority For Advance Ruling), Uttarakhand)
Description
Gokul Agro Resources Limited (AAR (Authority For Advance Ruling), Gujarat)
Order Number
6
Description
Indo Prosoya Foods (P) Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
M/S. Vertiv Energy Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Order Number
KAR ADRG 49/2019
Description
S.K. Aagrotechh (AAR (Authority For Advance Ruling), Karnataka)
Order Number
21/ARA/2019
Description
Tamil Nadu Edible Oils Pvt. Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Kabeer Reality Private Limited (Madhya Pradesh High Court, Madhya Pradesh)
Description
Amirta International Institute Of Hotel Management & Other (Madras High Court, Tamil Nadu)
Description
Monopoly Innovations Pvt. Ltd. (Bombay High Court, Maharashtra)
Description
M/S. S.K. Aagrotechh (AAAR (Appellate Authority For Advance Ruling), Karnataka)

Important Disclaimer

The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above 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 cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.