What products are classified under HSN 15163000 ?
It includes Microbial fats and oils and their fractions
HSN Code 15163000 represents Microbial fats and oils and their fractions under GST classification. This code helps businesses identify Microbial fats and oils and their fractions correctly for billing, taxation, and trade. With HSN Code 15163000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Microbial fats and oils and their fractions.
HSN Code 15163000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 15 | Animal or vegetable fats and oil sand their cleavage products;prepared edible fats;animal or vegetable waxes | 1516 | Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared | Microbial fats and oils and their fractions | 6% | 6% | 12% | 0% |
Description of goods
Microbial fats and oils and their fractions
Chapter
15 – Animal or vegetable fats and oil sand their cleavage products;prepared edible fats;animal or vegetable waxes
Sub Chapter
1516 – Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
Microbial fats and oils and their fractions does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Animal fats and oils and their fractions | |
| Vegetable fats and oils and their fractions : Cotton Seed oil : Edible grade | |
| Vegetable fats and oils and their fractions : Cotton Seed oil : Other | |
| Vegetable fats and oils and their fractions : Groundnut oil : Edible grade | |
| Vegetable fats and oils and their fractions : Groundnut oil : other | |
| Vegetable fats and oils and their fractions : Hydrogenated castor oil (opal-wax) : Edible grade | |
| Vegetable fats and oils and their fractions : Hydrogenated castor oil (opal-wax) : Other | |
| Vegetable fats and oils and their fractions : Other : Edible grade | |
| Vegetable fats and oils and their fractions : Other : Other |
Animal fats and oils and their fractions
Vegetable fats and oils and their fractions : Cotton Seed oil : Edible grade
Vegetable fats and oils and their fractions : Cotton Seed oil : Other
Vegetable fats and oils and their fractions : Groundnut oil : Edible grade
Vegetable fats and oils and their fractions : Groundnut oil : other
Vegetable fats and oils and their fractions : Hydrogenated castor oil (opal-wax) : Edible grade
Vegetable fats and oils and their fractions : Hydrogenated castor oil (opal-wax) : Other
Vegetable fats and oils and their fractions : Other : Edible grade
Vegetable fats and oils and their fractions : Other : Other
It includes Microbial fats and oils and their fractions
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.
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.
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.
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.
Under HSN 15163000, Microbial fats and oils and their fractions attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.