---
title: "HSN Code for Palm Kernel Oil & Fractions | HSN 15132910 GST Rate"
description: "Find HSN and GST Rates for 15132910 related to Palm Kernel Oil & Fractions with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-15132910/"
---

# HSN Code 15132910: Palm Kernel Oil & 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 1513: Coconut oil](https://busy.in/hsn/sub-chapter-1513/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Palm kernel or babassu oil and fractions thereof : Other : Palm kernel oil and its fractions | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 15132910 ?

It includes Palm Kernel Oil & Fractions

### Does packaging or labelling change the GST for Palm Kernel Oil & 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.

### How should mixed supplies be billed when Palm Kernel Oil & Fractions is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Palm Kernel Oil & Fractions; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Palm Kernel Oil & 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.

### How much GST applies to Palm Kernel Oil & Fractions?

Under HSN 15132910, Palm Kernel Oil & Fractions attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Do e‑way bill and e‑invoice apply for Palm Kernel Oil & 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.

### Any common misclassification issue with Palm Kernel Oil & 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.

## India's trade performance: HSN Code 15132910 (FY 2024-25)

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

- Exports: < ₹1 Crore (+1,400.00% YoY) — 0.0000% of India's total exports
- Imports: ₹224 Cr (+105.41% YoY) — 0.0037% of India's total imports
- Trade balance: −₹223 Cr (Deficit); surplus rank #11387 of 12657 HSN codes
- Share of Sub-Chapter 1513: 0.03% of its exports; import side 16.19%
- Rank within Sub-Chapter 1513: #5 of 8 by export value; import-side #2

### Key metrics

- National export rank: #9570 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,400.00% in FY 2024-25
- Contribution to Sub-Ch. 1513: 0.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 15132910

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. 1513 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1513 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | Nil | 0.0000% | — | 0.00% | 20.72 | 0.0006% | — | 2.57% | −20.72 | — |
| FY 2019-20 | 1.05 | 0.0000% | — | 0.72% | 19.54 | 0.0006% | −5.70% | 2.76% | −18.49 | #7571 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −89.52% | 0.04% | 57.96 | 0.0020% | +196.62% | 7.03% | −57.85 | #9183 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | 0.00% | 0.03% | 74.26 | 0.0016% | +28.12% | 5.78% | −74.15 | #9497 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +54.55% | 0.04% | 251.34 | 0.0044% | +238.46% | 20.34% | −251.17 | #9384 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −94.12% | 0.00% | 108.86 | 0.0019% | −56.69% | 12.32% | −108.85 | #10473 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +1,400.00% | 0.03% | 223.61 | 0.0037% | +105.41% | 16.19% | −223.46 | #9570 |

- CAGR (7-year): exports —/yr, imports 48.66%/yr (consistently Deficit)

## Key trade insights: HSN Code 15132910 export-import analysis

### Export snapshot for HSN Code 15132910

India exported ₹0.15 Crore worth of Palm Kernel Oil & Fractions in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 15132910 ranked #9570 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 15132910 ranks #9570 out of 12657 HSN codes by total export value. Within Sub-Chapter 1513, it ranks #5 of 8. By trade surplus, it ranks #11387 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 15132910 exports

The strongest single-year export movement for HSN Code 15132910 was recorded in FY 2024-25, when exports surged by 1,400.00% over the prior year.

### India records a trade deficit of ₹223.46 Crore in HSN Code 15132910 goods

In FY 2024-25, India's imports of ₹223.61 Cr exceeded exports of ₹0.15 Cr, resulting in a trade deficit of ₹223.46 Crore — ranking #11387 of 12657 by surplus magnitude.

### Import growth of 48.66% CAGR signals rising demand for Palm Kernel Oil & Fractions

India's imports under HSN Code 15132910 have grown at 48.66% CAGR, reaching ₹223.61 Crore in FY 2024-25.

### HSN Code 15132910 contributes 0.03% of Sub-Chapter 1513 exports — ranked #5

Among the 8 HSN codes under Sub-Chapter 1513, HSN Code 15132910 ranks #5 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.19% share (rank #2).

## Related HSN Codes in Sub-Chapter 1513

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 15131900: Coconut Oil, Other](https://busy.in/hsn/hsn-15131900/) | ₹395 Cr |
| #2 | [HSN Code 15131100: Coconut Oil, Crude](https://busy.in/hsn/hsn-15131100/) | ₹53 Cr |
| #3 | [HSN Code 15132990: Palm kernel oil: Other](https://busy.in/hsn/hsn-15132990/) | ₹2 Cr |
| #4 | [HSN Code 15132920: Babassu oil and its fractions, edible grade](https://busy.in/hsn/hsn-15132920/) | < ₹1 Crore |
| #5 | HSN Code 15132910: Palm Kernel Oil & Fractions (this hsn code) | < ₹1 Crore |
| #6 | [HSN Code 15132930: Non-Edible Babassu Oil](https://busy.in/hsn/hsn-15132930/) | < ₹1 Crore |
| #7 | [HSN Code 15132120: Babassu oil, crude](https://busy.in/hsn/hsn-15132120/) | < ₹1 Crore |
| #8 | [HSN Code 15132110: Palm Kernel or Babassu Oil & Fractions: Crude Oil](https://busy.in/hsn/hsn-15132110/) | < ₹1 Crore |