What products are classified under HSN 15122990 ?
It includes Other cotton-seed oil and its fractions
HSN Code 15122990 represents Other cotton-seed oil and its fractions under GST classification. This code helps businesses identify Other cotton-seed oil and its fractions correctly for billing, taxation, and trade. With HSN Code 15122990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other cotton-seed oil and its fractions.
HSN Code 15122990 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 15 | Animal or vegetable fats and oil sand their cleavage products;prepared edible fats;animal or vegetable waxes | 1512 | Palm oil and its fractions, whether or not refined, but not chemically modified | Cotton-seed oil and its fractions : Other : Other | 2.5% | 2.5% | 5% | 0% |
Description of goods
Cotton-seed oil and its fractions : Other : Other
Chapter
15 – Animal or vegetable fats and oil sand their cleavage products;prepared edible fats;animal or vegetable waxes
Sub Chapter
1512 – Palm oil and its fractions, whether or not refined, but not chemically modified
Other cotton-seed oil and its fractions does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Sunflower seed or safflower oil and fractions thereof : Crude oil : Sunflower seed oil | |
| Sunflower seed or safflower oil and fractions thereof : Crude oil : Safflower seed oil (kardi seed oil) | |
| Sunflower seed or safflower oil and fractions thereof : Other : Sunflower oil, edible grade | |
| Sunflower seed or safflower oil and fractions thereof : Other : Sunflower oil, non-edible grade (other than crude oil) | |
| Sunflower seed or safflower oil and fractions thereof : Other : Saffola oil, edible grade | |
| Sunflower seed or safflower oil and fractions thereof : Other : Saffola oil, non-edible grade | |
| Sunflower seed or safflower oil and fractions thereof : Other : Other | |
| Cotton-seed oil and its fractions : Crude oil, whether or not gossypol has been removed | |
| Cotton-seed oil and its fractions : other : Edible grade |
Sunflower seed or safflower oil and fractions thereof : Crude oil : Sunflower seed oil
Sunflower seed or safflower oil and fractions thereof : Crude oil : Safflower seed oil (kardi seed oil)
Sunflower seed or safflower oil and fractions thereof : Other : Sunflower oil, edible grade
Sunflower seed or safflower oil and fractions thereof : Other : Sunflower oil, non-edible grade (other than crude oil)
Sunflower seed or safflower oil and fractions thereof : Other : Saffola oil, edible grade
Sunflower seed or safflower oil and fractions thereof : Other : Saffola oil, non-edible grade
Sunflower seed or safflower oil and fractions thereof : Other : Other
Cotton-seed oil and its fractions : Crude oil, whether or not gossypol has been removed
Cotton-seed oil and its fractions : other : Edible grade
It includes Other cotton-seed oil and its fractions
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other cotton-seed oil and its fractions; Nil for exempt items if applicable).
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.
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.
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.
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.