--- title: "HSN Code for Groundnut Oils and Fractions | Other | HSN 15099090 GST Rate" description: "Find HSN and GST Rates for 15099090 related to Groundnut Oils and Fractions | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-15099090/" --- # HSN Code 15099090: Groundnut Oils and Fractions | 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 1509: Concentrated milk & cream](https://busy.in/hsn/sub-chapter-1509/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 15099090 ? It includes Groundnut Oils and Fractions | Other ### Can we claim ITC on inputs used to trade Groundnut Oils and Fractions / 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 / 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 Groundnut Oils and Fractions / 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 / Other; Nil for exempt items if applicable). ### Any common misclassification issue with Groundnut Oils and Fractions / 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 much GST applies to Groundnut Oils and Fractions / Other? Under HSN 15099090, Groundnut Oils and Fractions / 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 / 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 15099090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+21.74% YoY) — 0.0000% of India's total exports - Imports: ₹7 Cr (+189.64% YoY) — 0.0001% of India's total imports - Trade balance: −₹6 Cr (Deficit); surplus rank #8763 of 12657 HSN codes - Share of Sub-Chapter 1509: 24.56% of its exports; import side 1.80% - Rank within Sub-Chapter 1509: #2 of 6 by export value; import-side #3 ### Key metrics - Export CAGR: 17.45% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8389 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +328.57% in FY 2022-23 - Contribution to Sub-Ch. 1509: 24.56% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 15099090 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. 1509 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1509 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 34.41% | 3.83 | 0.0001% | — | 1.14% | −3.51 | #8491 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +59.38% | 28.49% | 8.96 | 0.0003% | +133.94% | 4.82% | −8.45 | #8189 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +58.82% | 44.26% | 1.61 | 0.0001% | −82.03% | 0.68% | −0.80 | #7838 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −65.43% | 19.86% | 4.12 | 0.0001% | +155.90% | 1.21% | −3.84 | #8985 | | FY 2022-23 | 1.20 | 0.0000% | +328.57% | 59.11% | 1.53 | 0.0000% | −62.86% | 0.48% | −0.33 | #7938 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −42.50% | 42.33% | 2.51 | 0.0000% | +64.05% | 0.64% | −1.82 | #8553 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +21.74% | 24.56% | 7.27 | 0.0001% | +189.64% | 1.80% | −6.43 | #8389 | - CAGR (7-year): exports 17.45%/yr, imports 11.27%/yr (consistently Deficit) ## Key trade insights: HSN Code 15099090 export-import analysis ### Consistent export growth: 17.45% CAGR over 7 years India's exports under HSN Code 15099090 have grown at a compound annual rate of 17.45% over 7 fiscal years, rising from ₹0.32 Crore in FY 2018-19 to ₹0.84 Crore in FY 2024-25. ### HSN Code 15099090 ranked #8389 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 15099090 ranks #8389 out of 12657 HSN codes by total export value. Within Sub-Chapter 1509, it ranks #2 of 6. By trade surplus, it ranks #8763 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 15099090 exports The strongest single-year export movement for HSN Code 15099090 was recorded in FY 2022-23, when exports surged by 328.57% over the prior year. ### India records a trade deficit of ₹6.43 Crore in HSN Code 15099090 goods In FY 2024-25, India's imports of ₹7.27 Cr exceeded exports of ₹0.84 Cr, resulting in a trade deficit of ₹6.43 Crore — ranking #8763 of 12657 by surplus magnitude. ### Import growth of 11.27% CAGR signals rising demand for Groundnut Oils and Fractions | Other India's imports under HSN Code 15099090 have grown at 11.27% CAGR, reaching ₹7.27 Crore in FY 2024-25. ### HSN Code 15099090 contributes 24.56% of Sub-Chapter 1509 exports — ranked #2 Among the 6 HSN codes under Sub-Chapter 1509, HSN Code 15099090 ranks #2 by export value — accounting for 24.56% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.80% share (rank #3). ## Related HSN Codes in Sub-Chapter 1509 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 15099010: Other \| Edible Grade](https://busy.in/hsn/hsn-15099010/) | ₹2 Cr | | #2 | HSN Code 15099090: Groundnut Oils and Fractions \| Other (this hsn code) | < ₹1 Crore | | #3 | [HSN Code 15092000: Extra Virgin Olive Oil](https://busy.in/hsn/hsn-15092000/) | < ₹1 Crore | | #4 | [HSN Code 15093000: Virgin Olive Oil](https://busy.in/hsn/hsn-15093000/) | < ₹1 Crore | | #5 | [HSN Code 15094000: Other Virgin Olive Oils](https://busy.in/hsn/hsn-15094000/) | < ₹1 Crore | | — | [HSN Code 15091000: Other Olive Oils: Crude Oil](https://busy.in/hsn/hsn-15091000/) | Nil |