---
title: "HSN Code for Marine mammal fats | HSN 15043000 GST Rate"
description: "Find HSN and GST Rates for 15043000 related to Marine mammal fats with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-15043000/"
---

# HSN Code 15043000: Marine mammal fats

- [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 |
| --- | --- | --- | --- | --- |
| Fats and oils and their fractions, of marine mammals | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 15043000 ?

It includes Marine mammal fats

### How should mixed supplies be billed when Marine mammal fats is sold with other items?

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).

### Do e‑way bill and e‑invoice apply for Marine mammal fats?

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.

### Any common misclassification issue with Marine mammal fats?

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 Marine mammal fats?

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 much GST applies to Marine mammal fats?

Under HSN 15043000, Marine mammal fats attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Can we claim ITC on inputs used to trade Marine mammal fats?

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.