--- title: "HSN Code for Chul Moogra/Mawra/Kokam/Tobacco Seed/Sal Oil | HSN 15159010 GST Rate" description: "Find HSN and GST Rates for 15159010 related to Chul Moogra/Mawra/Kokam/Tobacco Seed/Sal Oil with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-15159010/" --- # HSN Code 15159010: Chul Moogra/Mawra/Kokam/Tobacco Seed/Sal Oil - [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 | | --- | --- | --- | --- | --- | | Other : Fixed vegetable oils, namely the following:chul moogra oil, mawra oil, kokam oil,tobacco seed oil, sal oil | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 15159010 ? It includes Chul Moogra/Mawra/Kokam/Tobacco Seed/Sal Oil ### How should mixed supplies be billed when Chul Moogra/Mawra/Kokam/Tobacco Seed/Sal Oil is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Chul Moogra/Mawra/Kokam/Tobacco Seed/Sal Oil; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Chul Moogra/Mawra/Kokam/Tobacco Seed/Sal 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. ### Can we claim ITC on inputs used to trade Chul Moogra/Mawra/Kokam/Tobacco Seed/Sal Oil? 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. ### Any common misclassification issue with Chul Moogra/Mawra/Kokam/Tobacco Seed/Sal Oil? 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 Chul Moogra/Mawra/Kokam/Tobacco Seed/Sal Oil? 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. ## India's trade performance: HSN Code 15159010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹44 Cr (−0.16% YoY) — 0.0012% of India's total exports - Imports: < ₹1 Crore (−81.82% YoY) — 0.0000% of India's total imports - Trade balance: ₹44 Cr (Surplus); surplus rank #2255 of 12657 HSN codes - Share of Sub-Chapter 1515: 0.42% of its exports; import side 0.00% - Rank within Sub-Chapter 1515: #9 of 19 by export value; import-side #15 ### Key metrics - Export CAGR: 2.90% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3808 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +101.06% in FY 2019-20 - Contribution to Sub-Ch. 1515: 0.42% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 15159010 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 | 36.80 | 0.0016% | — | 0.60% | Nil | 0.0000% | — | 0.00% | +36.80 | #3299 | | FY 2019-20 | 73.99 | 0.0034% | +101.06% | 1.13% | 4.88 | 0.0001% | — | 0.70% | +69.11 | #2372 | | FY 2020-21 | 57.83 | 0.0027% | −21.84% | 0.81% | Nil | 0.0000% | −100.00% | 0.00% | +57.83 | #2723 | | FY 2021-22 | 36.25 | 0.0012% | −37.32% | 0.41% | Nil | 0.0000% | — | 0.00% | +36.25 | #3806 | | FY 2022-23 | 39.08 | 0.0011% | +7.81% | 0.39% | Nil | 0.0000% | — | 0.00% | +39.08 | #3809 | | FY 2023-24 | 43.76 | 0.0012% | +11.98% | 0.47% | < ₹1 Crore | 0.0000% | — | 0.02% | +43.65 | #3719 | | FY 2024-25 | 43.69 | 0.0012% | −0.16% | 0.42% | < ₹1 Crore | 0.0000% | −81.82% | 0.00% | +43.67 | #3808 | - CAGR (7-year): exports 2.90%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 15159010 export-import analysis ### Consistent export growth: 2.90% CAGR over 7 years India's exports under HSN Code 15159010 have grown at a compound annual rate of 2.90% over 7 fiscal years, rising from ₹36.80 Crore in FY 2018-19 to ₹43.69 Crore in FY 2024-25. ### HSN Code 15159010 ranked #3808 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 15159010 ranks #3808 out of 12657 HSN codes by total export value. Within Sub-Chapter 1515, it ranks #9 of 19. By trade surplus, it ranks #2255 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 15159010 exports The strongest single-year export movement for HSN Code 15159010 was recorded in FY 2019-20, when exports surged by 101.06% over the prior year. ### India maintains a trade surplus of ₹43.67 Crore in HSN Code 15159010 goods In FY 2024-25, India's exports of ₹43.69 Cr exceeded imports of ₹0.02 Cr, resulting in a trade surplus of ₹43.67 Crore — ranking #2255 of 12657 by surplus magnitude. ### HSN Code 15159010 contributes 0.42% of Sub-Chapter 1515 exports — ranked #9 Among the 19 HSN codes under Sub-Chapter 1515, HSN Code 15159010 ranks #9 by export value — accounting for 0.42% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #15). ## 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 (this hsn code) | ₹44 Cr | | #10 | [HSN Code 15151990: Linseed oil and its fractions : Other : Other](https://busy.in/hsn/hsn-15151990/) | ₹9 Cr |