---
title: "HSN Code for Fish liver oils, other | HSN 15041099 GST Rate"
description: "Find HSN and GST Rates for 15041099 related to Fish liver oils, other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-15041099/"
---

# HSN Code 15041099: Fish liver oils, other

- [Section 03: Guide to HSN Section 03](https://busy.in/hsn/section-03/)
- [Chapter 15: Animal or Vegetable Fats, Oils and Their Cleavage Products](https://busy.in/hsn/chapter-15/)
- [Sub-chapter 1504: Fish oils & their fractions](https://busy.in/hsn/sub-chapter-1504/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Fish liver oils and their fractions: Other : Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 15041099 ?

It includes Fish liver oils, other

### Any common misclassification issue with Fish liver oils, other?

Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Fish liver oils, other?

For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.

### How should mixed supplies be billed when Fish liver oils, other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Fish liver oils, other; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Fish liver oils, other?

If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Fish liver oils, other?

Under HSN 15041099, Fish liver oils, other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Do e‑way bill and e‑invoice apply for Fish liver oils, other?

Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

## India's trade performance: HSN Code 15041099 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (+133.33% YoY) — 0.0000% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #5322 of 12657 HSN codes
- Share of Sub-Chapter 1504: 0.02% of its exports; import side 0.00%
- Rank within Sub-Chapter 1504: #5 of 8 by export value

### Key metrics

- Export CAGR: 23.22% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9908 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +300.00% in FY 2019-20
- Contribution to Sub-Ch. 1504: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 15041099

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 1504 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1504 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.04% | Nil | 0.0000% | — | 0.00% | +0.02 | #9774 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +300.00% | 0.40% | Nil | 0.0000% | — | 0.00% | +0.08 | #9279 |
| FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.54% | Nil | 0.0000% | — | 0.00% | +0.11 | #9497 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −81.82% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.02 | #10152 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +50.00% | 0.01% | Nil | 0.0000% | — | 0.00% | +0.03 | #10223 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +133.33% | 0.02% | Nil | 0.0000% | — | 0.00% | +0.07 | #9908 |

- CAGR (7-year): exports 23.22%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 15041099 export-import analysis

### Consistent export growth: 23.22% CAGR over 7 years

India's exports under HSN Code 15041099 have grown at a compound annual rate of 23.22% over 7 fiscal years, rising from ₹0.02 Crore in FY 2018-19 to ₹0.07 Crore in FY 2024-25.

### HSN Code 15041099 ranked #9908 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 15041099 ranks #9908 out of 12657 HSN codes by total export value. Within Sub-Chapter 1504, it ranks #5 of 8. By trade surplus, it ranks #5322 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 15041099 exports

The strongest single-year export movement for HSN Code 15041099 was recorded in FY 2019-20, when exports surged by 300.00% over the prior year.

### India maintains a trade surplus of ₹0.07 Crore in HSN Code 15041099 goods

In FY 2024-25, India's exports of ₹0.07 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.07 Crore — ranking #5322 of 12657 by surplus magnitude.

### HSN Code 15041099 contributes 0.02% of Sub-Chapter 1504 exports — ranked #5

Among the 8 HSN codes under Sub-Chapter 1504, HSN Code 15041099 ranks #5 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 1504

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 15042010: Fish Body Oil](https://busy.in/hsn/hsn-15042010/) | ₹354 Cr |
| #2 | [HSN Code 15042020: Fish Lipid Oil](https://busy.in/hsn/hsn-15042020/) | ₹44 Cr |
| #3 | [HSN Code 15042090: Other Fish Oils](https://busy.in/hsn/hsn-15042090/) | ₹5 Cr |
| #4 | [HSN Code 15041010: Cod liver oil](https://busy.in/hsn/hsn-15041010/) | < ₹1 Crore |
| #5 | HSN Code 15041099: Fish liver oils, other (this hsn code) | < ₹1 Crore |
| #6 | [HSN Code 15042030: Sperm Oil](https://busy.in/hsn/hsn-15042030/) | < ₹1 Crore |
| — | [HSN Code 15041091: Fish liver oils: Squid liver oil](https://busy.in/hsn/hsn-15041091/) | Nil |
| — | [HSN Code 15043000: Marine mammal fats](https://busy.in/hsn/hsn-15043000/) | Nil |