---
title: "HSN Code for Other fixed vegetable or microbial fats and oils | Other | HSN 15159099 GST Rate"
description: "Find HSN and GST Rates for 15159099 related to Other fixed vegetable or microbial fats and oils | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-15159099/"
---

# HSN Code 15159099: Other fixed vegetable or microbial fats and oils | 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 |
| --- | --- | --- | --- | --- |
| Other : Other : Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 15159099 ?

It includes Other fixed vegetable or microbial fats and oils | Other

### Do e‑way bill and e‑invoice apply for Other fixed vegetable or microbial fats and oils / 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.

### Can we claim ITC on inputs used to trade Other fixed vegetable or microbial fats and oils / 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.

### Does packaging or labelling change the GST for Other fixed vegetable or microbial fats and oils / 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 should mixed supplies be billed when Other fixed vegetable or microbial fats and oils / Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other fixed vegetable or microbial fats and oils / Other; Nil for exempt items if applicable).

### Any common misclassification issue with Other fixed vegetable or microbial fats and oils / 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.

## India's trade performance: HSN Code 15159099 (FY 2024-25)

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

- Exports: ₹51 Cr (+17.72% YoY) — 0.0014% of India's total exports
- Imports: ₹773 Cr (+73.07% YoY) — 0.0127% of India's total imports
- Trade balance: −₹722 Cr (Deficit); surplus rank #12086 of 12657 HSN codes
- Share of Sub-Chapter 1515: 0.49% of its exports; import side 76.46%
- Rank within Sub-Chapter 1515: #8 of 19 by export value; import-side #1

### Key metrics

- Export CAGR: 10.58% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3586 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +78.13% in FY 2022-23
- Contribution to Sub-Ch. 1515: 0.49% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 15159099

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 | 28.12 | 0.0012% | — | 0.46% | 8.81 | 0.0002% | — | 6.44% | +19.31 | #3650 |
| FY 2019-20 | 34.20 | 0.0016% | +21.62% | 0.52% | 132.72 | 0.0040% | +1,406.47% | 19.04% | −98.52 | #3424 |
| FY 2020-21 | 57.54 | 0.0027% | +68.25% | 0.81% | 274.49 | 0.0094% | +106.82% | 26.46% | −216.95 | #2732 |
| FY 2021-22 | 39.51 | 0.0013% | −31.33% | 0.45% | 1,255.86 | 0.0275% | +357.52% | 76.41% | −1,216.35 | #3692 |
| FY 2022-23 | 70.38 | 0.0019% | +78.13% | 0.70% | 895.21 | 0.0156% | −28.72% | 80.26% | −824.83 | #3031 |
| FY 2023-24 | 43.68 | 0.0012% | −37.94% | 0.47% | 446.66 | 0.0080% | −50.11% | 74.02% | −402.98 | #3722 |
| FY 2024-25 | 51.42 | 0.0014% | +17.72% | 0.49% | 773.05 | 0.0127% | +73.07% | 76.46% | −721.63 | #3586 |

- CAGR (7-year): exports 10.58%/yr, imports 110.80%/yr (consistently Deficit)

## Key trade insights: HSN Code 15159099 export-import analysis

### Consistent export growth: 10.58% CAGR over 7 years

India's exports under HSN Code 15159099 have grown at a compound annual rate of 10.58% over 7 fiscal years, rising from ₹28.12 Crore in FY 2018-19 to ₹51.42 Crore in FY 2024-25.

### HSN Code 15159099 ranked #3586 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 15159099 ranks #3586 out of 12657 HSN codes by total export value. Within Sub-Chapter 1515, it ranks #8 of 19. By trade surplus, it ranks #12086 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 15159099 exports

The strongest single-year export movement for HSN Code 15159099 was recorded in FY 2022-23, when exports surged by 78.13% over the prior year.

### India records a trade deficit of ₹721.63 Crore in HSN Code 15159099 goods

In FY 2024-25, India's imports of ₹773.05 Cr exceeded exports of ₹51.42 Cr, resulting in a trade deficit of ₹721.63 Crore — ranking #12086 of 12657 by surplus magnitude.

### Import growth of 110.80% CAGR signals rising demand for Other fixed vegetable or microbial fats and oils | Other

India's imports under HSN Code 15159099 have grown at 110.80% CAGR, reaching ₹773.05 Crore in FY 2024-25.

### HSN Code 15159099 contributes 0.49% of Sub-Chapter 1515 exports — ranked #8

Among the 19 HSN codes under Sub-Chapter 1515, HSN Code 15159099 ranks #8 by export value — accounting for 0.49% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 76.46% share (rank #1).

## 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 (this hsn code) | ₹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 |