--- title: "HSN Code for Groundnut Oils and Fractions – Not Elsewhere Classified | Other | HSN 15089099 GST Rate" description: "Find HSN and GST Rates for 15089099 related to Groundnut Oils and Fractions – Not Elsewhere Classified | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-15089099/" --- # HSN Code 15089099: Groundnut Oils and Fractions – Not Elsewhere Classified | 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 1508: Ground-nut oil & fractions](https://busy.in/hsn/sub-chapter-1508/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 15089099 ? It includes Groundnut Oils and Fractions – Not Elsewhere Classified | Other ### How much GST applies to Groundnut Oils and Fractions – Not Elsewhere Classified / Other? Under HSN 15089099, Groundnut Oils and Fractions – Not Elsewhere Classified / 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 Groundnut Oils and Fractions – Not Elsewhere Classified / 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 Groundnut Oils and Fractions – Not Elsewhere Classified / 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. ### How should mixed supplies be billed when Groundnut Oils and Fractions – Not Elsewhere Classified / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Groundnut Oils and Fractions – Not Elsewhere Classified / Other; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Groundnut Oils and Fractions – Not Elsewhere Classified / 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. ### Does packaging or labelling change the GST for Groundnut Oils and Fractions – Not Elsewhere Classified / 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 15089099 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹15 Cr (−7.58% YoY) — 0.0004% of India's total exports - Imports: ₹1 Cr (+93.94% YoY) — 0.0000% of India's total imports - Trade balance: ₹14 Cr (Surplus); surplus rank #3082 of 12657 HSN codes - Share of Sub-Chapter 1508: 0.49% of its exports; import side 75.29% - Rank within Sub-Chapter 1508: #3 of 4 by export value; import-side #1 ### Key metrics - Export CAGR: 26.91% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5228 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +113.32% in FY 2020-21 - Contribution to Sub-Ch. 1508: 0.49% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 15089099 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. 1508 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1508 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 3.65 | 0.0002% | — | 2.78% | 1.83 | 0.0001% | — | 77.54% | +1.82 | #6248 | | FY 2019-20 | 5.33 | 0.0002% | +46.03% | 1.35% | 3.05 | 0.0001% | +66.67% | 92.15% | +2.28 | #5773 | | FY 2020-21 | 11.37 | 0.0005% | +113.32% | 0.33% | < ₹1 Crore | 0.0000% | −74.43% | 63.41% | +10.59 | #4898 | | FY 2021-22 | 9.04 | 0.0003% | −20.49% | 3.04% | < ₹1 Crore | 0.0000% | +2.56% | 20.00% | +8.24 | #5620 | | FY 2022-23 | 15.08 | 0.0004% | +66.81% | 0.77% | < ₹1 Crore | 0.0000% | −77.50% | 16.07% | +14.90 | #5053 | | FY 2023-24 | 16.50 | 0.0005% | +9.42% | 0.87% | < ₹1 Crore | 0.0000% | +266.67% | 13.44% | +15.84 | #5034 | | FY 2024-25 | 15.25 | 0.0004% | −7.58% | 0.49% | 1.28 | 0.0000% | +93.94% | 75.29% | +13.97 | #5228 | - CAGR (7-year): exports 26.91%/yr, imports -5.78%/yr (consistently Surplus) ## Key trade insights: HSN Code 15089099 export-import analysis ### Consistent export growth: 26.91% CAGR over 7 years India's exports under HSN Code 15089099 have grown at a compound annual rate of 26.91% over 7 fiscal years, rising from ₹3.65 Crore in FY 2018-19 to ₹15.25 Crore in FY 2024-25. ### HSN Code 15089099 ranked #5228 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 15089099 ranks #5228 out of 12657 HSN codes by total export value. Within Sub-Chapter 1508, it ranks #3 of 4. By trade surplus, it ranks #3082 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 15089099 exports The strongest single-year export movement for HSN Code 15089099 was recorded in FY 2020-21, when exports surged by 113.32% over the prior year. ### India maintains a trade surplus of ₹13.97 Crore in HSN Code 15089099 goods In FY 2024-25, India's exports of ₹15.25 Cr exceeded imports of ₹1.28 Cr, resulting in a trade surplus of ₹13.97 Crore — ranking #3082 of 12657 by surplus magnitude. ### Import growth of -5.78% CAGR signals stable import dependency for Groundnut Oils and Fractions – Not Elsewhere Classified | Other India's imports under HSN Code 15089099 have grown at -5.78% CAGR, reaching ₹1.28 Crore in FY 2024-25. ### HSN Code 15089099 contributes 0.49% of Sub-Chapter 1508 exports — ranked #3 Among the 4 HSN codes under Sub-Chapter 1508, HSN Code 15089099 ranks #3 by export value — accounting for 0.49% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 75.29% share (rank #1). ## Related HSN Codes in Sub-Chapter 1508 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 15081000: Crude Soybean Oil](https://busy.in/hsn/hsn-15081000/) | ₹3,015 Cr | | #2 | [HSN Code 15089091: Other \| Other \| Edible Grade](https://busy.in/hsn/hsn-15089091/) | ₹77 Cr | | #3 | HSN Code 15089099: Groundnut Oils and Fractions – Not Elsewhere Classified \| Other (this hsn code) | ₹15 Cr | | #4 | [HSN Code 15089010: Other \| Deodorized (Salad Oil)](https://busy.in/hsn/hsn-15089010/) | ₹2 Cr |