--- title: "HSN Code for Other Animal Fats and Oils (Not Chemically Modified) | Other | HSN 15079090 GST Rate" description: "Find HSN and GST Rates for 15079090 related to Other Animal Fats and Oils (Not Chemically Modified) | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-15079090/" --- # HSN Code 15079090: Other Animal Fats and Oils (Not Chemically Modified) | 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 1507: Soybean oil & fractions](https://busy.in/hsn/sub-chapter-1507/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 15079090 ? It includes Other Animal Fats and Oils (Not Chemically Modified) | Other ### Can we claim ITC on inputs used to trade Other Animal Fats and Oils (Not Chemically Modified) / 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 should mixed supplies be billed when Other Animal Fats and Oils (Not Chemically Modified) / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Animal Fats and Oils (Not Chemically Modified) / Other; Nil for exempt items if applicable). ### How much GST applies to Other Animal Fats and Oils (Not Chemically Modified) / Other? Under HSN 15079090, Other Animal Fats and Oils (Not Chemically Modified) / 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 Other Animal Fats and Oils (Not Chemically Modified) / 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. ### Any common misclassification issue with Other Animal Fats and Oils (Not Chemically Modified) / 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 Other Animal Fats and Oils (Not Chemically Modified) / 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. ## India's trade performance: HSN Code 15079090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (+3.33% YoY) — 0.0001% of India's total exports - Imports: ₹10 Cr (+14.68% YoY) — 0.0002% of India's total imports - Trade balance: −₹5 Cr (Deficit); surplus rank #8616 of 12657 HSN codes - Share of Sub-Chapter 1507: 2.13% of its exports; import side 0.02% - Rank within Sub-Chapter 1507: #3 of 3 by export value; import-side #3 ### Key metrics - Export CAGR: -25.74% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6707 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +438.10% in FY 2022-23 - Contribution to Sub-Ch. 1507: 2.13% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 15079090 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. 1507 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1507 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 27.73 | 0.0012% | — | 42.06% | 4.64 | 0.0001% | — | 0.03% | +23.09 | #3673 | | FY 2019-20 | 19.67 | 0.0009% | −29.07% | 17.72% | 6.69 | 0.0002% | +44.18% | 0.04% | +12.98 | #4133 | | FY 2020-21 | 5.03 | 0.0002% | −74.43% | 3.38% | 6.12 | 0.0002% | −8.52% | 0.03% | −1.09 | #5935 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −95.83% | 0.13% | 9.39 | 0.0002% | +53.43% | 0.02% | −9.18 | #9176 | | FY 2022-23 | 1.13 | 0.0000% | +438.10% | 0.48% | 8.45 | 0.0001% | −10.01% | 0.02% | −7.32 | #7996 | | FY 2023-24 | 4.50 | 0.0001% | +298.23% | 2.61% | 8.38 | 0.0001% | −0.83% | 0.03% | −3.88 | #6700 | | FY 2024-25 | 4.65 | 0.0001% | +3.33% | 2.13% | 9.61 | 0.0002% | +14.68% | 0.02% | −4.96 | #6707 | - CAGR (7-year): exports -25.74%/yr, imports 12.90%/yr (consistently Deficit) ## Key trade insights: HSN Code 15079090 export-import analysis ### Export decline: -25.74% CAGR over 7 years India's exports under HSN Code 15079090 have declined at a compound annual rate of -25.74% over 7 fiscal years, falling from ₹27.73 Crore in FY 2018-19 to ₹4.65 Crore in FY 2024-25. ### HSN Code 15079090 ranked #6707 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 15079090 ranks #6707 out of 12657 HSN codes by total export value. Within Sub-Chapter 1507, it ranks #3 of 3. By trade surplus, it ranks #8616 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 15079090 exports The strongest single-year export movement for HSN Code 15079090 was recorded in FY 2022-23, when exports surged by 438.10% over the prior year. ### India records a trade deficit of ₹4.96 Crore in HSN Code 15079090 goods In FY 2024-25, India's imports of ₹9.61 Cr exceeded exports of ₹4.65 Cr, resulting in a trade deficit of ₹4.96 Crore — ranking #8616 of 12657 by surplus magnitude. ### Import growth of 12.90% CAGR signals rising demand for Other Animal Fats and Oils (Not Chemically Modified) | Other India's imports under HSN Code 15079090 have grown at 12.90% CAGR, reaching ₹9.61 Crore in FY 2024-25. ### HSN Code 15079090 contributes 2.13% of Sub-Chapter 1507 exports — ranked #3 Among the 3 HSN codes under Sub-Chapter 1507, HSN Code 15079090 ranks #3 by export value — accounting for 2.13% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #3). ## Related HSN Codes in Sub-Chapter 1507 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 15079010: Other \| Edible Grade](https://busy.in/hsn/hsn-15079010/) | ₹209 Cr | | #2 | [HSN Code 15071000: Crude oil, whether or not degummed](https://busy.in/hsn/hsn-15071000/) | ₹5 Cr | | #3 | HSN Code 15079090: Other Animal Fats and Oils (Not Chemically Modified) \| Other (this hsn code) | ₹5 Cr |