What products are classified under HSN 15132120 ?
It includes Babassu oil, crude
HSN Code 15132120 represents Babassu oil, crude under GST classification. This code helps businesses identify Babassu oil, crude correctly for billing, taxation, and trade. With HSN Code 15132120, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Babassu oil, crude.
HSN Code 15132120 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 | 1513 | Sunflower seed, safflower or cotton seed oil and their fractions thereof, whether or not refined, but not chemically modified | Palm kernel or babassu oil and fractions thereof : Crude Oil : Babassu oil | 2.5% | 2.5% | 5% | 0% |
Description of goods
Palm kernel or babassu oil and fractions thereof : Crude Oil : Babassu oil
Chapter
15 – Animal or vegetable fats and oil sand their cleavage products;prepared edible fats;animal or vegetable waxes
Sub Chapter
1513 – Sunflower seed, safflower or cotton seed oil and their fractions thereof, whether or not refined, but not chemically modified
Babassu oil, crude does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Coconut (copra) oil and its fractions : Crude oil | |
| Coconut (copra) oil and its fractions : other | |
| Palm kernel or babassu oil and fractions thereof : Crude Oil : Palm kernel oil | |
| Palm kernel or babassu oil and fractions thereof : Other : Palm kernel oil and its fractions | |
| Palm kernel or babassu oil and fractions thereof : Other : Babassu oil and its fractions edible grade | |
| Palm kernel or babassu oil and fractions thereof : Other : Babassu oil and its fractions, other than edible grade | |
| Palm kernel or babassu oil and fractions thereof : Other : Other |
Coconut (copra) oil and its fractions : Crude oil
Coconut (copra) oil and its fractions : other
Palm kernel or babassu oil and fractions thereof : Crude Oil : Palm kernel oil
Palm kernel or babassu oil and fractions thereof : Other : Palm kernel oil and its fractions
Palm kernel or babassu oil and fractions thereof : Other : Babassu oil and its fractions edible grade
Palm kernel or babassu oil and fractions thereof : Other : Babassu oil and its fractions, other than edible grade
Palm kernel or babassu oil and fractions thereof : Other : Other
It includes Babassu oil, 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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Babassu oil, crude; 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.
Under HSN 15132120, Babassu oil, crude attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.