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HSN Code 15122990: 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 or export of Other cotton-seed oil and its fractions.

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Description of Goods for HSN Code 15122990

HSN Code 15122990 relates to the following description.

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

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 15122990 not include?

Other cotton-seed oil and its fractions does not include products with the following descriptions.

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

Cotton-seed oil and its fractions : Crude oil, whether or not gossypol has been removed

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India’s Trade Performance — HSN Code 15122990 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹4 Cr

+2.64% vs FY 2024-25

0.0001% of India’s total exports

India’s Imports

FY 2025-26

₹8 Cr

+283.50% vs FY 2024-25

0.0001% of India’s total imports

Trade Balance

FY 2025-26

−₹4 Cr

Trade Deficit

Surplus rank #8628 of 12872 HSN codes

% of Sub-Chapter 1512

FY 2025-26

0.34%

Share of Sub-Chapter 1512’s total exports in FY 2025-26

Import side: 0.03% of Sub-Chapter 1512’s imports

Rank Within Sub-Chapter 1512

FY 2025-26

#5 of 10

Position by export value among HSN codes in Sub-Chapter 1512

Import-side rank: #4 of 10

At a glance

46.64%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#7176

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+123.19%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.34%

Contribution to Sub-Ch. 1512

Share of Sub-Chapter 1512 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 15122990

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #8692

Balance

−19.17

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.61% of Sub-Ch. 1512

Imports

19.41 ₹ Cr

0.0005% share

— YoY

0.14% of Sub-Ch. 1512

FY 2019-20 Exp. Rank #8308

Balance

−3.32

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+79.17% YoY

1.06% of Sub-Ch. 1512

Imports

3.75 ₹ Cr

0.0001% share

−80.68% YoY

0.03% of Sub-Ch. 1512

FY 2020-21 Exp. Rank #7974

Balance

−2.67

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+60.47% YoY

1.42% of Sub-Ch. 1512

Imports

3.36 ₹ Cr

0.0001% share

−10.40% YoY

0.02% of Sub-Ch. 1512

FY 2021-22 Exp. Rank #7593

Balance

+0.70

Exports

1.54 ₹ Cr

0.0000% share

+123.19% YoY

1.50% of Sub-Ch. 1512

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−75.00% YoY

0.00% of Sub-Ch. 1512

FY 2022-23 Exp. Rank #7203

Balance

−0.64

Exports

2.47 ₹ Cr

0.0001% share

+60.39% YoY

2.05% of Sub-Ch. 1512

Imports

3.11 ₹ Cr

0.0001% share

+270.24% YoY

0.01% of Sub-Ch. 1512

FY 2023-24 Exp. Rank #7083

Balance

+3.13

Exports

3.16 ₹ Cr

0.0001% share

+27.94% YoY

1.52% of Sub-Ch. 1512

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−99.04% YoY

0.00% of Sub-Ch. 1512

FY 2024-25 Exp. Rank #7060

Balance

+1.41

Exports

3.41 ₹ Cr

0.0001% share

+7.91% YoY

1.04% of Sub-Ch. 1512

Imports

2.00 ₹ Cr

0.0000% share

+6,566.67% YoY

0.01% of Sub-Ch. 1512

FY 2025-26 Exp. Rank #7176

Balance

−4.17

Exports

3.50 ₹ Cr

0.0001% share

+2.64% YoY

0.34% of Sub-Ch. 1512

Imports

7.67 ₹ Cr

0.0001% share

+283.50% YoY

0.03% of Sub-Ch. 1512

CAGR · 8-Year

Exports

46.64% /yr

Imports

−12.42% /yr

Consistently Deficit
Sub-Chapter 1512 total

reference, FY 2025-26

Export

₹1,034.61 Cr

Import

₹29,415.60 Cr

Trade Balance

−28,380.99

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 15122990 Export-Import Analysis

Consistent Export Growth: 46.64% CAGR Over 8 Years

India's exports under HSN Code 15122990 have grown at a compound annual rate of 46.64% over 8 fiscal years, rising from ₹0.24 Crore in FY 2018-19 to ₹3.50 Crore in FY 2025-26.

HSN Code 15122990 Ranked #7176 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 15122990 ranks #7176 out of 12872 HSN codes by total export value. Within Sub-Chapter 1512, it ranks #5 of 10. By trade surplus, it ranks #8628 of 12872.

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 Records a Trade Deficit of ₹4.17 Crore in HSN Code 15122990 Goods

In FY 2025-26, India's imports of ₹7.67 Cr exceeded exports of ₹3.50 Cr, resulting in a trade deficit of ₹4.17 Crore — ranking #8628 of 12872 by surplus magnitude.

Import Growth of −12.42% CAGR Signals Stable Import Dependency for Other cotton-seed oil and its fractions

India's imports under HSN Code 15122990 have grown at −12.42% CAGR, reaching ₹7.67 Crore in FY 2025-26.

HSN Code 15122990 Contributes 0.34% 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 0.34% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.03% share (rank #4).

Frequently Asked Questions

Clear answers to common queries about HSN Code 15122990 and GST compliance.

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.

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Important Disclaimer

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.