What products are classified under HSN 15132990 ?
It includes Palm kernel oil: Other
HSN Code 15132990 represents Palm kernel oil: Other under GST classification. This code helps businesses identify Palm kernel oil: Other correctly for billing, taxation, and trade. With HSN Code 15132990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Palm kernel oil: Other.
HSN Code 15132990 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 : Other | 2.5% | 2.5% | 5% | 0% |
Description of goods
Palm kernel or babassu oil and fractions thereof : Other : Other
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
Palm kernel oil: Other 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 edible grade | |
| Palm kernel or babassu oil and fractions thereof : Other : Babassu oil and its fractions, other than edible grade |
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 edible grade
Palm kernel or babassu oil and fractions thereof : Other : Babassu oil and its fractions, other than edible grade
It includes Palm kernel oil: Other
Under HSN 15132990, Palm kernel oil: Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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 Palm kernel oil: Other; Nil for exempt items if applicable).
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.