--- title: "HSN Code for Babassu oil and its fractions, edible grade | HSN 15132920 GST Rate" description: "Find HSN and GST Rates for 15132920 related to Babassu oil and its fractions, edible grade with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-15132920/" --- # HSN Code 15132920: Babassu oil and its fractions, edible grade - [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 : Babassu oil and its fractions edible grade | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 15132920 ? It includes Babassu oil and its fractions, edible grade ### Do e‑way bill and e‑invoice apply for 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. ### Any common misclassification issue with Babassu oil and its fractions, edible grade? 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. ### How should mixed supplies be billed when Babassu oil and its fractions, edible grade is sold with other items? 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). ### How much GST applies to Babassu oil and its fractions, edible grade? 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. ### Can we claim ITC on inputs used to trade Babassu oil and its fractions, edible grade? 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. ### Does packaging or labelling change the GST for Babassu oil and its fractions, edible grade? 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. ## India's trade performance: HSN Code 15132920 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−12.00% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5059 of 12657 HSN codes - Share of Sub-Chapter 1513: 0.05% of its exports; import side 0.00% - Rank within Sub-Chapter 1513: #4 of 8 by export value ### Key metrics - Export CAGR: -8.30% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9366 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +173.91% in FY 2020-21 - Contribution to Sub-Ch. 1513: 0.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 15132920 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 | < ₹1 Crore | 0.0000% | — | 0.27% | Nil | 0.0000% | — | 0.00% | +0.37 | #8406 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −37.84% | 0.16% | < ₹1 Crore | 0.0000% | — | 0.00% | +0.22 | #8749 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +173.91% | 0.24% | < ₹1 Crore | 0.0000% | +100.00% | 0.00% | +0.61 | #8056 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −65.08% | 0.05% | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | +0.20 | #9149 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +54.55% | 0.07% | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | +0.32 | #8971 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −26.47% | 0.07% | Nil | 0.0000% | −100.00% | 0.00% | +0.25 | #9307 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −12.00% | 0.05% | Nil | 0.0000% | — | 0.00% | +0.22 | #9366 | - CAGR (7-year): exports -8.30%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 15132920 export-import analysis ### Export decline: -8.30% CAGR over 7 years India's exports under HSN Code 15132920 have declined at a compound annual rate of -8.30% over 7 fiscal years, falling from ₹0.37 Crore in FY 2018-19 to ₹0.22 Crore in FY 2024-25. ### HSN Code 15132920 ranked #9366 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 15132920 ranks #9366 out of 12657 HSN codes by total export value. Within Sub-Chapter 1513, it ranks #4 of 8. By trade surplus, it ranks #5059 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 15132920 exports The strongest single-year export movement for HSN Code 15132920 was recorded in FY 2020-21, when exports surged by 173.91% over the prior year. ### India maintains a trade surplus of ₹0.22 Crore in HSN Code 15132920 goods In FY 2024-25, India's exports of ₹0.22 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.22 Crore — ranking #5059 of 12657 by surplus magnitude. ### HSN Code 15132920 contributes 0.05% of Sub-Chapter 1513 exports — ranked #4 Among the 8 HSN codes under Sub-Chapter 1513, HSN Code 15132920 ranks #4 by export value — accounting for 0.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 (this hsn code) | < ₹1 Crore | | #5 | [HSN Code 15132910: Palm Kernel Oil & Fractions](https://busy.in/hsn/hsn-15132910/) | < ₹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 |