---
title: "HSN Code for Seasame oil and its fractions : Other : Other | HSN 15155099 GST Rate"
description: "Find HSN and GST Rates for 15155099 related to Seasame oil and its fractions : Other : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-15155099/"
---

# HSN Code 15155099: Seasame oil and its fractions : Other : 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 |
| --- | --- | --- | --- | --- |
| Seasame oil and its fractions : Other : Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 15155099 ?

It includes Seasame oil and its fractions : Other : Other

### Any common misclassification issue with Seasame oil and its fractions : Other : 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 Seasame oil and its fractions : Other : Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Seasame oil and its fractions : Other : Other; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Seasame oil and its fractions : Other : 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.

### Can we claim ITC on inputs used to trade Seasame oil and its fractions : Other : 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.

### Do e‑way bill and e‑invoice apply for Seasame oil and its fractions : Other : 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.

## India's trade performance: HSN Code 15155099 (FY 2024-25)

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

- Exports: ₹79 Cr (+48.87% YoY) — 0.0022% of India's total exports
- Imports: ₹8 Cr (−9.29% YoY) — 0.0001% of India's total imports
- Trade balance: ₹72 Cr (Surplus); surplus rank #1868 of 12657 HSN codes
- Share of Sub-Chapter 1515: 0.76% of its exports; import side 0.78%
- Rank within Sub-Chapter 1515: #5 of 19 by export value; import-side #6

### Key metrics

- Export CAGR: 0.69% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2980 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +81.24% in FY 2022-23
- Contribution to Sub-Ch. 1515: 0.76% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 15155099

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 | 76.27 | 0.0033% | — | 1.24% | 3.51 | 0.0001% | — | 2.57% | +72.76 | #2322 |
| FY 2019-20 | 75.73 | 0.0034% | −0.71% | 1.16% | 8.50 | 0.0003% | +142.17% | 1.22% | +67.23 | #2346 |
| FY 2020-21 | 48.11 | 0.0022% | −36.47% | 0.68% | 6.44 | 0.0002% | −24.24% | 0.62% | +41.67 | #2995 |
| FY 2021-22 | 35.98 | 0.0011% | −25.21% | 0.41% | 4.55 | 0.0001% | −29.35% | 0.28% | +31.43 | #3815 |
| FY 2022-23 | 65.21 | 0.0018% | +81.24% | 0.65% | 7.43 | 0.0001% | +63.30% | 0.67% | +57.78 | #3121 |
| FY 2023-24 | 53.39 | 0.0015% | −18.13% | 0.58% | 8.72 | 0.0002% | +17.36% | 1.45% | +44.67 | #3437 |
| FY 2024-25 | 79.48 | 0.0022% | +48.87% | 0.76% | 7.91 | 0.0001% | −9.29% | 0.78% | +71.57 | #2980 |

- CAGR (7-year): exports 0.69%/yr, imports 14.50%/yr (consistently Surplus)

## Key trade insights: HSN Code 15155099 export-import analysis

### Consistent export growth: 0.69% CAGR over 7 years

India's exports under HSN Code 15155099 have grown at a compound annual rate of 0.69% over 7 fiscal years, rising from ₹76.27 Crore in FY 2018-19 to ₹79.48 Crore in FY 2024-25.

### HSN Code 15155099 ranked #2980 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 15155099 ranks #2980 out of 12657 HSN codes by total export value. Within Sub-Chapter 1515, it ranks #5 of 19. By trade surplus, it ranks #1868 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 15155099 exports

The strongest single-year export movement for HSN Code 15155099 was recorded in FY 2022-23, when exports surged by 81.24% over the prior year.

### India maintains a trade surplus of ₹71.57 Crore in HSN Code 15155099 goods

In FY 2024-25, India's exports of ₹79.48 Cr exceeded imports of ₹7.91 Cr, resulting in a trade surplus of ₹71.57 Crore — ranking #1868 of 12657 by surplus magnitude.

### Import growth of 14.50% CAGR signals rising demand for Seasame oil and its fractions : Other : Other

India's imports under HSN Code 15155099 have grown at 14.50% CAGR, reaching ₹7.91 Crore in FY 2024-25.

### HSN Code 15155099 contributes 0.76% of Sub-Chapter 1515 exports — ranked #5

Among the 19 HSN codes under Sub-Chapter 1515, HSN Code 15155099 ranks #5 by export value — accounting for 0.76% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.78% share (rank #6).

## 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 (this hsn code) | ₹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 |