What products are classified under HSN 15149120 ?
It includes Crude Oil & Mustard Oil
HSN Code 15149120 represents Crude Oil & Mustard Oil under GST classification. This code helps businesses identify Crude Oil & Mustard Oil correctly for billing, taxation, and trade. With HSN Code 15149120, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Crude Oil & Mustard Oil.
HSN Code 15149120 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 | 1514 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified | Other : Crude oil : Mustard oil | 2.5% | 2.5% | 5% | 0% |
Description of goods
Other : Crude oil : Mustard oil
Chapter
15 – Animal or vegetable fats and oil sand their cleavage products;prepared edible fats;animal or vegetable waxes
Sub Chapter
1514 – Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
Crude Oil & Mustard Oil does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Low erucic acid rape or colza oil and its fractions : Crude oil : Colza oil | |
| Low erucic acid rape or colza oil and its fractions : Crude oil : Rape oil | |
| Low erucic acid rape or colza oil and its fractions : Crude oil : Other | |
| Low erucic acid rape or colza oil and its fractions : Other : Refined colza oil of edible grade | |
| Low erucic acid rape or colza oil and its fractions : Other : Refined rapeseed oil of edible grade | |
| Low erucic acid rape or colza oil and its fractions : Other : Other | |
| Other : Crude oil : Colza oil | |
| Other : Crude oil : Rapeseed oil | |
| Other : Other : Refined colza oil of edible grade | |
| Other : Other : Refined mustard oil of edible grade | |
| Other : Other : Refined rapeseed oil of edible grade | |
| Other : Other : Other |
Low erucic acid rape or colza oil and its fractions : Crude oil : Colza oil
Low erucic acid rape or colza oil and its fractions : Crude oil : Rape oil
Low erucic acid rape or colza oil and its fractions : Crude oil : Other
Low erucic acid rape or colza oil and its fractions : Other : Refined colza oil of edible grade
Low erucic acid rape or colza oil and its fractions : Other : Refined rapeseed oil of edible grade
Low erucic acid rape or colza oil and its fractions : Other : Other
Other : Crude oil : Colza oil
Other : Crude oil : Rapeseed oil
Other : Other : Refined colza oil of edible grade
Other : Other : Refined mustard oil of edible grade
Other : Other : Refined rapeseed oil of edible grade
Other : Other : Other
It includes Crude Oil & Mustard Oil
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.
Under HSN 15149120, Crude Oil & Mustard Oil attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Crude Oil & Mustard Oil; Nil for exempt items if applicable).
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.