--- title: "HSN Code for Maize (Corn) oil & fractions – Other | HSN 15152990 GST Rate" description: "Find HSN and GST Rates for 15152990 related to Maize (Corn) oil & fractions – Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-15152990/" --- # HSN Code 15152990: Maize (Corn) oil & fractions – 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 1515: Vegetable Oils & Fats](https://busy.in/hsn/sub-chapter-1515/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Maize (Corn) oil and its fractions : Other : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 15152990 ? It includes Maize (Corn) oil & fractions – Other ### Any common misclassification issue with Maize (Corn) oil & fractions – 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. ### Does packaging or labelling change the GST for Maize (Corn) oil & fractions – 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. ### How much GST applies to Maize (Corn) oil & fractions – Other? Under HSN 15152990, Maize (Corn) oil & fractions – Other 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 Maize (Corn) oil & fractions – Other? 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. ### How should mixed supplies be billed when Maize (Corn) oil & fractions – Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Maize (Corn) oil & fractions – Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 15152990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (−60.71% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−33.33% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4595 of 12657 HSN codes - Share of Sub-Chapter 1515: 0.01% of its exports; import side 0.03% - Rank within Sub-Chapter 1515: #17 of 19 by export value; import-side #12 ### Key metrics - Export CAGR: 22.85% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8169 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +471.43% in FY 2023-24 - Contribution to Sub-Ch. 1515: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 15152990 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. 1515 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1515 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.01% | < ₹1 Crore | 0.0000% | — | 0.10% | +0.19 | #8491 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +46.88% | 0.01% | < ₹1 Crore | 0.0000% | +61.54% | 0.03% | +0.26 | #8241 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +46.81% | 0.01% | < ₹1 Crore | 0.0000% | +9.52% | 0.02% | +0.46 | #7974 | | FY 2021-22 | 1.54 | 0.0000% | +123.19% | 0.02% | < ₹1 Crore | 0.0000% | −69.57% | 0.00% | +1.47 | #7593 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −68.18% | 0.00% | < ₹1 Crore | 0.0000% | +257.14% | 0.02% | +0.24 | #8693 | | FY 2023-24 | 2.80 | 0.0001% | +471.43% | 0.03% | < ₹1 Crore | 0.0000% | +68.00% | 0.07% | +2.38 | #7221 | | FY 2024-25 | 1.10 | 0.0000% | −60.71% | 0.01% | < ₹1 Crore | 0.0000% | −33.33% | 0.03% | +0.82 | #8169 | - CAGR (7-year): exports 22.85%/yr, imports 13.64%/yr (consistently Surplus) ## Key trade insights: HSN Code 15152990 export-import analysis ### Consistent export growth: 22.85% CAGR over 7 years India's exports under HSN Code 15152990 have grown at a compound annual rate of 22.85% over 7 fiscal years, rising from ₹0.32 Crore in FY 2018-19 to ₹1.10 Crore in FY 2024-25. ### HSN Code 15152990 ranked #8169 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 15152990 ranks #8169 out of 12657 HSN codes by total export value. Within Sub-Chapter 1515, it ranks #17 of 19. By trade surplus, it ranks #4595 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 15152990 exports The strongest single-year export movement for HSN Code 15152990 was recorded in FY 2023-24, when exports surged by 471.43% over the prior year. ### India maintains a trade surplus of ₹0.82 Crore in HSN Code 15152990 goods In FY 2024-25, India's exports of ₹1.10 Cr exceeded imports of ₹0.28 Cr, resulting in a trade surplus of ₹0.82 Crore — ranking #4595 of 12657 by surplus magnitude. ### Import growth of 13.64% CAGR signals rising demand for Maize (Corn) oil & fractions – Other India's imports under HSN Code 15152990 have grown at 13.64% CAGR, reaching ₹0.28 Crore in FY 2024-25. ### HSN Code 15152990 contributes 0.01% of Sub-Chapter 1515 exports — ranked #17 Among the 19 HSN codes under Sub-Chapter 1515, HSN Code 15152990 ranks #17 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #12). ## Related HSN Codes in Sub-Chapter 1515 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 15153090: Castor oil (Other)](https://busy.in/hsn/hsn-15153090/) | ₹8,955 Cr | | #2 | [HSN Code 15159091: Other \| Other \| Edible Grade](https://busy.in/hsn/hsn-15159091/) | ₹699 Cr | | #3 | [HSN Code 15159040: Mango Kernel, Mahua & Rice Bran Oil](https://busy.in/hsn/hsn-15159040/) | ₹205 Cr | | #4 | [HSN Code 15155091: Sesame oil & fractions – Edible grade](https://busy.in/hsn/hsn-15155091/) | ₹195 Cr | | #5 | [HSN Code 15155099: Seasame oil and its fractions : Other : Other](https://busy.in/hsn/hsn-15155099/) | ₹79 Cr | | #6 | [HSN Code 15159020: Other Fixed Vegetable Oils](https://busy.in/hsn/hsn-15159020/) | ₹66 Cr | | #7 | [HSN Code 15155010: Seasame Oil And Fractions\| Crude Oil](https://busy.in/hsn/hsn-15155010/) | ₹64 Cr | | #8 | [HSN Code 15159099: Other fixed vegetable or microbial fats and oils \| Other](https://busy.in/hsn/hsn-15159099/) | ₹51 Cr | | #9 | [HSN Code 15159010: Chul Moogra/Mawra/Kokam/Tobacco Seed/Sal Oil](https://busy.in/hsn/hsn-15159010/) | ₹44 Cr | | #10 | [HSN Code 15151990: Linseed oil and its fractions : Other : Other](https://busy.in/hsn/hsn-15151990/) | ₹9 Cr | | #17 | HSN Code 15152990: Maize (Corn) oil & fractions – Other (this hsn code) | ₹1 Cr |