--- title: "HSN Code for Mango Kernel, Mahua & Rice Bran Oil | HSN 15159040 GST Rate" description: "Find HSN and GST Rates for 15159040 related to Mango Kernel, Mahua & Rice Bran Oil with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-15159040/" --- # HSN Code 15159040: Mango Kernel, Mahua & Rice Bran 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 of edible grade namely the following: mango kernel oil, mahua oil, rice bran oil | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 15159040 ? It includes Mango Kernel, Mahua & Rice Bran Oil ### Any common misclassification issue with Mango Kernel, Mahua & Rice Bran 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. ### How should mixed supplies be billed when Mango Kernel, Mahua & Rice Bran Oil is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Mango Kernel, Mahua & Rice Bran Oil; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Mango Kernel, Mahua & Rice Bran 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. ### Does packaging or labelling change the GST for Mango Kernel, Mahua & Rice Bran 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. ### How much GST applies to Mango Kernel, Mahua & Rice Bran Oil? Under HSN 15159040, Mango Kernel, Mahua & Rice Bran Oil 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 Mango Kernel, Mahua & Rice Bran 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. ## India's trade performance: HSN Code 15159040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹205 Cr (+24.76% YoY) — 0.0056% of India's total exports - Imports: ₹151 Cr (+160.27% YoY) — 0.0025% of India's total imports - Trade balance: ₹54 Cr (Surplus); surplus rank #2082 of 12657 HSN codes - Share of Sub-Chapter 1515: 1.97% of its exports; import side 14.91% - Rank within Sub-Chapter 1515: #3 of 19 by export value; import-side #2 ### Key metrics - Export CAGR: 7.81% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1812 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +24.76% in FY 2024-25 - Contribution to Sub-Ch. 1515: 1.97% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 15159040 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 | 130.68 | 0.0057% | — | 2.12% | 60.05 | 0.0017% | — | 43.91% | +70.63 | #1720 | | FY 2019-20 | 126.72 | 0.0058% | −3.03% | 1.94% | 461.39 | 0.0138% | +668.34% | 66.19% | −334.67 | #1749 | | FY 2020-21 | 119.01 | 0.0055% | −6.08% | 1.68% | 705.23 | 0.0242% | +52.85% | 67.97% | −586.22 | #1899 | | FY 2021-22 | 120.54 | 0.0038% | +1.29% | 1.38% | 302.06 | 0.0066% | −57.17% | 18.38% | −181.52 | #2179 | | FY 2022-23 | 138.85 | 0.0038% | +15.19% | 1.39% | 122.57 | 0.0021% | −59.42% | 10.99% | +16.28 | #2145 | | FY 2023-24 | 164.47 | 0.0045% | +18.45% | 1.78% | 57.92 | 0.0010% | −52.75% | 9.60% | +106.55 | #2005 | | FY 2024-25 | 205.19 | 0.0056% | +24.76% | 1.97% | 150.75 | 0.0025% | +160.27% | 14.91% | +54.44 | #1812 | - CAGR (7-year): exports 7.81%/yr, imports 16.58%/yr (consistently Surplus) ## Key trade insights: HSN Code 15159040 export-import analysis ### Consistent export growth: 7.81% CAGR over 7 years India's exports under HSN Code 15159040 have grown at a compound annual rate of 7.81% over 7 fiscal years, rising from ₹130.68 Crore in FY 2018-19 to ₹205.19 Crore in FY 2024-25. ### HSN Code 15159040 ranked #1812 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 15159040 ranks #1812 out of 12657 HSN codes by total export value. Within Sub-Chapter 1515, it ranks #3 of 19. By trade surplus, it ranks #2082 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 15159040 exports The strongest single-year export movement for HSN Code 15159040 was recorded in FY 2024-25, when exports surged by 24.76% over the prior year. ### India maintains a trade surplus of ₹54.44 Crore in HSN Code 15159040 goods In FY 2024-25, India's exports of ₹205.19 Cr exceeded imports of ₹150.75 Cr, resulting in a trade surplus of ₹54.44 Crore — ranking #2082 of 12657 by surplus magnitude. ### Import growth of 16.58% CAGR signals rising demand for Mango Kernel, Mahua & Rice Bran Oil India's imports under HSN Code 15159040 have grown at 16.58% CAGR, reaching ₹150.75 Crore in FY 2024-25. ### HSN Code 15159040 contributes 1.97% of Sub-Chapter 1515 exports — ranked #3 Among the 19 HSN codes under Sub-Chapter 1515, HSN Code 15159040 ranks #3 by export value — accounting for 1.97% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.91% share (rank #2). ## 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 (this hsn code) | ₹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 |