---
title: "HSN Code for Cotton-Seed Oil and Its Fractions, Crude | HSN 15122100 GST Rate"
description: "Find HSN and GST Rates for 15122100 related to Cotton-Seed Oil and Its Fractions, Crude with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-15122100/"
---

# HSN Code 15122100: Cotton-Seed Oil and Its Fractions, Crude

- [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 1512: Sunflower seed oil & fractions](https://busy.in/hsn/sub-chapter-1512/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Cotton-seed oil and its fractions : Crude oil, whether or not gossypol has been removed | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 15122100 ?

It includes Cotton-Seed Oil and Its Fractions, Crude

### Can we claim ITC on inputs used to trade Cotton-Seed Oil and Its Fractions, Crude?

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 Cotton-Seed Oil and Its Fractions, Crude?

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.

### Do e‑way bill and e‑invoice apply for Cotton-Seed Oil and Its Fractions, Crude?

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 Cotton-Seed Oil and Its Fractions, Crude?

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 Cotton-Seed Oil and Its Fractions, Crude is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton-Seed Oil and Its Fractions, Crude; Nil for exempt items if applicable).