---
title: "HSN Code for Refined mustard oil – Edible grade | HSN 15149920 GST Rate"
description: "Find HSN and GST Rates for 15149920 related to Refined mustard oil – Edible grade with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-15149920/"
---

# HSN Code 15149920: Refined mustard oil – 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 1514: Rape seed oil & fractions](https://busy.in/hsn/sub-chapter-1514/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Other : Refined mustard oil of edible grade | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 15149920 ?

It includes Refined mustard oil – Edible grade

### How should mixed supplies be billed when Refined mustard oil – Edible grade is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Refined mustard oil – Edible grade; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Refined mustard oil – 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.

### Does packaging or labelling change the GST for Refined mustard oil – 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.

### How much GST applies to Refined mustard oil – Edible grade?

Under HSN 15149920, Refined mustard oil – 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 Refined mustard oil – 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.

## India's trade performance: HSN Code 15149920 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹11 Cr (−4.99% YoY) — 0.0003% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹11 Cr (Surplus); surplus rank #3252 of 12657 HSN codes
- Share of Sub-Chapter 1514: 5.25% of its exports; import side 0.00%
- Rank within Sub-Chapter 1514: #4 of 13 by export value

### Key metrics

- Export CAGR: -22.23% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5664 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +63.84% in FY 2020-21
- Contribution to Sub-Ch. 1514: 5.25% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 15149920

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. 1514 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1514 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 50.77 | 0.0022% | — | 98.49% | < ₹1 Crore | 0.0000% | — | 0.00% | +50.76 | #2838 |
| FY 2019-20 | 46.57 | 0.0021% | −8.27% | 89.44% | Nil | 0.0000% | −100.00% | 0.00% | +46.57 | #2982 |
| FY 2020-21 | 76.30 | 0.0035% | +63.84% | 71.35% | Nil | 0.0000% | — | 0.00% | +76.30 | #2381 |
| FY 2021-22 | 63.95 | 0.0020% | −16.19% | 55.32% | 1.44 | 0.0000% | — | 0.26% | +62.51 | #3009 |
| FY 2022-23 | 17.17 | 0.0005% | −73.15% | 9.96% | < ₹1 Crore | 0.0000% | −97.92% | 0.07% | +17.14 | #4867 |
| FY 2023-24 | 11.82 | 0.0003% | −31.16% | 6.12% | Nil | 0.0000% | −100.00% | 0.00% | +11.82 | #5502 |
| FY 2024-25 | 11.23 | 0.0003% | −4.99% | 5.25% | Nil | 0.0000% | — | 0.00% | +11.23 | #5664 |

- CAGR (7-year): exports -22.23%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 15149920 export-import analysis

### Export decline: -22.23% CAGR over 7 years

India's exports under HSN Code 15149920 have declined at a compound annual rate of -22.23% over 7 fiscal years, falling from ₹50.77 Crore in FY 2018-19 to ₹11.23 Crore in FY 2024-25.

### HSN Code 15149920 ranked #5664 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 15149920 ranks #5664 out of 12657 HSN codes by total export value. Within Sub-Chapter 1514, it ranks #4 of 13. By trade surplus, it ranks #3252 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 15149920 exports

The strongest single-year export movement for HSN Code 15149920 was recorded in FY 2020-21, when exports surged by 63.84% over the prior year.

### India maintains a trade surplus of ₹11.23 Crore in HSN Code 15149920 goods

In FY 2024-25, India's exports of ₹11.23 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹11.23 Crore — ranking #3252 of 12657 by surplus magnitude.

### HSN Code 15149920 contributes 5.25% of Sub-Chapter 1514 exports — ranked #4

Among the 13 HSN codes under Sub-Chapter 1514, HSN Code 15149920 ranks #4 by export value — accounting for 5.25% 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 1514

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 15149120: Crude Oil & Mustard Oil](https://busy.in/hsn/hsn-15149120/) | ₹154 Cr |
| #2 | [HSN Code 15149990: Rape, Colza, Mustard Oils & Fractions – Not Elsewhere Specified](https://busy.in/hsn/hsn-15149990/) | ₹32 Cr |
| #3 | [HSN Code 15141920: Refined rapeseed oil, edible grade](https://busy.in/hsn/hsn-15141920/) | ₹15 Cr |
| #4 | HSN Code 15149920: Refined mustard oil – Edible grade (this hsn code) | ₹11 Cr |
| #5 | [HSN Code 15149930: Refined rapeseed oil: Edible grade](https://busy.in/hsn/hsn-15149930/) | < ₹1 Crore |
| #6 | [HSN Code 15141120: Rape oil, crude](https://busy.in/hsn/hsn-15141120/) | < ₹1 Crore |
| #7 | [HSN Code 15149190: Other \| Crude Oil](https://busy.in/hsn/hsn-15149190/) | < ₹1 Crore |
| #8 | [HSN Code 15141910: Refined colza oil, edible grade](https://busy.in/hsn/hsn-15141910/) | < ₹1 Crore |
| #9 | [HSN Code 15141990: Low erucic acid rape/colza oil & fractions – Other](https://busy.in/hsn/hsn-15141990/) | < ₹1 Crore |
| #10 | [HSN Code 15141110: Colza oil, crude](https://busy.in/hsn/hsn-15141110/) | < ₹1 Crore |