---
title: "HSN Code for Other cotton-seed oil and its fractions | HSN 15122990 GST Rate"
description: "Find HSN and GST Rates for 15122990 related to Other cotton-seed oil and its fractions with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-15122990/"
---

# HSN Code 15122990: Other cotton-seed oil and its fractions

- [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 : Other : Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 15122990 ?

It includes Other cotton-seed oil and its fractions

### How should mixed supplies be billed when Other cotton-seed oil and its fractions is sold with other items?

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).

### Do e‑way bill and e‑invoice apply for Other cotton-seed oil and its fractions?

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.

### Does packaging or labelling change the GST for Other cotton-seed oil and its fractions?

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.

### Any common misclassification issue with Other cotton-seed oil and its fractions?

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.

### Can we claim ITC on inputs used to trade Other cotton-seed oil and its fractions?

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.

## India's trade performance: HSN Code 15122990 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹3 Cr (+7.91% YoY) — 0.0001% of India's total exports
- Imports: ₹2 Cr (+6,566.67% YoY) — 0.0000% of India's total imports
- Trade balance: ₹1 Cr (Surplus); surplus rank #4374 of 12657 HSN codes
- Share of Sub-Chapter 1512: 1.04% of its exports; import side 0.01%
- Rank within Sub-Chapter 1512: #5 of 10 by export value; import-side #3

### Key metrics

- Export CAGR: 55.63% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7060 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +123.19% in FY 2021-22
- Contribution to Sub-Ch. 1512: 1.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 15122990

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. 1512 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1512 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.61% | 19.41 | 0.0005% | — | 0.14% | −19.17 | #8692 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +79.17% | 1.06% | 3.75 | 0.0001% | −80.68% | 0.03% | −3.32 | #8308 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +60.47% | 1.42% | 3.36 | 0.0001% | −10.40% | 0.02% | −2.67 | #7974 |
| FY 2021-22 | 1.54 | 0.0000% | +123.19% | 1.50% | < ₹1 Crore | 0.0000% | −75.00% | 0.00% | +0.70 | #7593 |
| FY 2022-23 | 2.47 | 0.0001% | +60.39% | 2.05% | 3.11 | 0.0001% | +270.24% | 0.01% | −0.64 | #7203 |
| FY 2023-24 | 3.16 | 0.0001% | +27.94% | 1.52% | < ₹1 Crore | 0.0000% | −99.04% | 0.00% | +3.13 | #7083 |
| FY 2024-25 | 3.41 | 0.0001% | +7.91% | 1.04% | 2.00 | 0.0000% | +6,566.67% | 0.01% | +1.41 | #7060 |

- CAGR (7-year): exports 55.63%/yr, imports -31.53%/yr (consistently Surplus)

## Key trade insights: HSN Code 15122990 export-import analysis

### Consistent export growth: 55.63% CAGR over 7 years

India's exports under HSN Code 15122990 have grown at a compound annual rate of 55.63% over 7 fiscal years, rising from ₹0.24 Crore in FY 2018-19 to ₹3.41 Crore in FY 2024-25.

### HSN Code 15122990 ranked #7060 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 15122990 ranks #7060 out of 12657 HSN codes by total export value. Within Sub-Chapter 1512, it ranks #5 of 10. By trade surplus, it ranks #4374 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 15122990 exports

The strongest single-year export movement for HSN Code 15122990 was recorded in FY 2021-22, when exports surged by 123.19% over the prior year.

### India maintains a trade surplus of ₹1.41 Crore in HSN Code 15122990 goods

In FY 2024-25, India's exports of ₹3.41 Cr exceeded imports of ₹2.00 Cr, resulting in a trade surplus of ₹1.41 Crore — ranking #4374 of 12657 by surplus magnitude.

### Import growth of -31.53% CAGR signals stable import dependency for Other cotton-seed oil and its fractions

India's imports under HSN Code 15122990 have grown at -31.53% CAGR, reaching ₹2.00 Crore in FY 2024-25.

### HSN Code 15122990 contributes 1.04% of Sub-Chapter 1512 exports — ranked #5

Among the 10 HSN codes under Sub-Chapter 1512, HSN Code 15122990 ranks #5 by export value — accounting for 1.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #3).

## Related HSN Codes in Sub-Chapter 1512

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 15121910: Sunflower oil, edible grade](https://busy.in/hsn/hsn-15121910/) | ₹307 Cr |
| #2 | [HSN Code 15122910: Edible grade cotton-seed oil](https://busy.in/hsn/hsn-15122910/) | ₹8 Cr |
| #3 | [HSN Code 15121990: Other sunflower or safflower oil and fractions](https://busy.in/hsn/hsn-15121990/) | ₹4 Cr |
| #4 | [HSN Code 15121920: Non-Edible Sunflower Oil (Non-Crude)](https://busy.in/hsn/hsn-15121920/) | ₹3 Cr |
| #5 | HSN Code 15122990: Other cotton-seed oil and its fractions (this hsn code) | ₹3 Cr |
| #6 | [HSN Code 15121110: Sunflower Seed Crude Oil](https://busy.in/hsn/hsn-15121110/) | ₹2 Cr |
| #7 | [HSN Code 15121930: Saffola oil, edible grade](https://busy.in/hsn/hsn-15121930/) | ₹2 Cr |
| #8 | [HSN Code 15121120: Safflower seed oil (kardi seed oil), crude](https://busy.in/hsn/hsn-15121120/) | < ₹1 Crore |
| — | [HSN Code 15121940: Non-Edible Saffola Oil](https://busy.in/hsn/hsn-15121940/) | Nil |
| — | [HSN Code 15122100: Cotton-Seed Oil and Its Fractions, Crude](https://busy.in/hsn/hsn-15122100/) | Nil |