What products are classified under HSN 15132920 ?
It includes Babassu oil and its fractions, edible grade
HSN Code 15132920 represents Babassu oil and its fractions, edible grade under GST classification. This code helps businesses identify Babassu oil and its fractions, edible grade correctly for billing, taxation, and trade. With HSN Code 15132920, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Babassu oil and its fractions, edible grade.
HSN Code 15132920 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 : Other : Babassu oil and its fractions edible grade | 2.5% | 2.5% | 5% | 0% |
Description of goods
Palm kernel or babassu oil and fractions thereof : Other : Babassu oil and its fractions edible grade
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 and its fractions, edible grade 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 : Crude Oil : Babassu 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, 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 : Crude Oil : Babassu 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, other than edible grade
Palm kernel or babassu oil and fractions thereof : Other : Other
It includes Babassu oil and its fractions, edible grade
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Babassu oil and its fractions, edible grade; Nil for exempt items if applicable).
Under HSN 15132920, Babassu oil and its fractions, edible grade attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
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.