What products are classified under HSN 15043000 ?
It includes Marine mammal fats
HSN Code 15043000 represents Marine mammal fats under GST classification. This code helps businesses identify Marine mammal fats correctly for billing, taxation, and trade. With HSN Code 15043000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Marine mammal fats.
HSN Code 15043000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 15 | Animal or vegetable fats and oil sand their cleavage products;prepared edible fats;animal or vegetable waxes | 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified | Fats and oils and their fractions, of marine mammals | 6% | 6% | 12% | 0% |
Description of goods
Fats and oils and their fractions, of marine mammals
Chapter
15 – Animal or vegetable fats and oil sand their cleavage products;prepared edible fats;animal or vegetable waxes
Sub Chapter
1504 – Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
Marine mammal fats does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Fish liver oils and their fractions : Cod liver oil | |
| Fish liver oils and their fractions : Other : Squid liver oil | |
| Fish liver oils and their fractions: Other : Other | |
| Fats and oils and their fractions of fish, other than liver oils : Fish body oil | |
| Fats and oils and their fractions of fish, other than liver oils : Fish lipid oil | |
| Fats and oils and their fractions of fish, other than liver oils : Sperm oil | |
| Fats and oils and their fractions of fish, other than liver oils : Other |
Fish liver oils and their fractions : Cod liver oil
Fish liver oils and their fractions : Other : Squid liver oil
Fish liver oils and their fractions: Other : Other
Fats and oils and their fractions of fish, other than liver oils : Fish body oil
Fats and oils and their fractions of fish, other than liver oils : Fish lipid oil
Fats and oils and their fractions of fish, other than liver oils : Sperm oil
Fats and oils and their fractions of fish, other than liver oils : Other
It includes Marine mammal fats
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Marine mammal fats; Nil for exempt items if applicable).
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.
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.
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.
Under HSN 15043000, Marine mammal fats attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.