--- title: "HSN Code for Palm kernel oil: Other | HSN 15132990 GST Rate" description: "Find HSN and GST Rates for 15132990 related to Palm kernel oil: Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-15132990/" --- # HSN Code 15132990: Palm kernel oil: Other - [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 : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 15132990 ? It includes Palm kernel oil: Other ### How much GST applies to 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. ### Do e‑way bill and e‑invoice apply for Palm kernel oil: Other? 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. ### Does packaging or labelling change the GST for Palm kernel oil: Other? 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. ### Any common misclassification issue with Palm kernel oil: Other? 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 Palm kernel oil: Other 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: Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 15132990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (+40.31% YoY) — 0.0000% of India's total exports - Imports: ₹13 Cr (+203.95% YoY) — 0.0002% of India's total imports - Trade balance: −₹11 Cr (Deficit); surplus rank #9143 of 12657 HSN codes - Share of Sub-Chapter 1513: 0.40% of its exports; import side 0.95% - Rank within Sub-Chapter 1513: #3 of 8 by export value; import-side #3 ### Key metrics - Export CAGR: 6.22% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7692 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +268.57% in FY 2023-24 - Contribution to Sub-Ch. 1513: 0.40% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 15132990 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 | 1.26 | 0.0001% | — | 0.91% | 7.18 | 0.0002% | — | 0.89% | −5.92 | #7408 | | FY 2019-20 | 2.42 | 0.0001% | +92.06% | 1.66% | 5.51 | 0.0002% | −23.26% | 0.78% | −3.09 | #6730 | | FY 2020-21 | 1.38 | 0.0001% | −42.98% | 0.53% | 1.71 | 0.0001% | −68.97% | 0.21% | −0.33 | #7363 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −34.06% | 0.21% | 9.38 | 0.0002% | +448.54% | 0.73% | −8.47 | #8062 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −61.54% | 0.08% | 4.43 | 0.0001% | −52.77% | 0.36% | −4.08 | #8954 | | FY 2023-24 | 1.29 | 0.0000% | +268.57% | 0.36% | 4.30 | 0.0001% | −2.93% | 0.49% | −3.01 | #8001 | | FY 2024-25 | 1.81 | 0.0000% | +40.31% | 0.40% | 13.07 | 0.0002% | +203.95% | 0.95% | −11.26 | #7692 | - CAGR (7-year): exports 6.22%/yr, imports 10.50%/yr (consistently Deficit) ## Key trade insights: HSN Code 15132990 export-import analysis ### Consistent export growth: 6.22% CAGR over 7 years India's exports under HSN Code 15132990 have grown at a compound annual rate of 6.22% over 7 fiscal years, rising from ₹1.26 Crore in FY 2018-19 to ₹1.81 Crore in FY 2024-25. ### HSN Code 15132990 ranked #7692 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 15132990 ranks #7692 out of 12657 HSN codes by total export value. Within Sub-Chapter 1513, it ranks #3 of 8. By trade surplus, it ranks #9143 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 15132990 exports The strongest single-year export movement for HSN Code 15132990 was recorded in FY 2023-24, when exports surged by 268.57% over the prior year. ### India records a trade deficit of ₹11.26 Crore in HSN Code 15132990 goods In FY 2024-25, India's imports of ₹13.07 Cr exceeded exports of ₹1.81 Cr, resulting in a trade deficit of ₹11.26 Crore — ranking #9143 of 12657 by surplus magnitude. ### Import growth of 10.50% CAGR signals rising demand for Palm kernel oil: Other India's imports under HSN Code 15132990 have grown at 10.50% CAGR, reaching ₹13.07 Crore in FY 2024-25. ### HSN Code 15132990 contributes 0.40% of Sub-Chapter 1513 exports — ranked #3 Among the 8 HSN codes under Sub-Chapter 1513, HSN Code 15132990 ranks #3 by export value — accounting for 0.40% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.95% share (rank #3). ## 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 (this hsn code) | ₹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](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 |