--- title: "HSN Code for Microbial fats and oils and their fractions | HSN 15163000 GST Rate" description: "Find HSN and GST Rates for 15163000 related to Microbial fats and oils and their fractions with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-15163000/" --- # HSN Code 15163000: Microbial fats and oils and their fractions - [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 1516: Partially hydrogenated animal/veg oils](https://busy.in/hsn/sub-chapter-1516/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Microbial fats and oils and their fractions | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 15163000 ? It includes Microbial fats and oils and their fractions ### Do e‑way bill and e‑invoice apply for 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. ### Can we claim ITC on inputs used to trade Microbial fats and oils and their fractions? 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 Microbial fats and oils and their fractions? 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 Microbial fats and oils and their fractions? 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 Microbial fats and oils and their fractions? 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. ## India's trade performance: HSN Code 15163000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (+900.00% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7574 of 12657 HSN codes - Share of Sub-Chapter 1516: 0.00% of its exports; import side 0.08% ### Key metrics - Peak growth year: −100.00% in FY 2024-25 - Contribution to Sub-Ch. 1516: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 15163000 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. 1516 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1516 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.02% | < ₹1 Crore | 0.0000% | — | 0.02% | +0.14 | #9527 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +900.00% | 0.08% | −0.30 | — | ## Key trade insights: HSN Code 15163000 export-import analysis ### Export snapshot for HSN Code 15163000 India exported ₹0.00 Crore worth of Microbial fats and oils and their fractions in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2024-25 was the strongest growth year for HSN Code 15163000 exports The strongest single-year export movement for HSN Code 15163000 was recorded in FY 2024-25, when exports declined by 100.00% over the prior year. ### India records a trade deficit of ₹0.30 Crore in HSN Code 15163000 goods In FY 2024-25, India's imports of ₹0.30 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.30 Crore — ranking #7574 of 12657 by surplus magnitude. ## Related HSN Codes in Sub-Chapter 1516 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 15162039: Vegetable fats & oils – Hydrogenated castor oil (opal-wax) – Other](https://busy.in/hsn/hsn-15162039/) | ₹768 Cr | | #2 | [HSN Code 15162099: Vegetable fats & oils: Other](https://busy.in/hsn/hsn-15162099/) | ₹90 Cr | | #3 | [HSN Code 15162091: Edible vegetable fats](https://busy.in/hsn/hsn-15162091/) | ₹83 Cr | | #4 | [HSN Code 15162021: Groundnut Oil: Edible Grade Vegetable Fats and Oils](https://busy.in/hsn/hsn-15162021/) | ₹5 Cr | | #5 | [HSN Code 15162029: Vegetable fats & oils – Groundnut oil – Other](https://busy.in/hsn/hsn-15162029/) | ₹3 Cr | | #6 | [HSN Code 15162019: Vegetable fats & oils – Cotton seed oil – Other](https://busy.in/hsn/hsn-15162019/) | ₹2 Cr | | #7 | [HSN Code 15162011: Vegetable fats & oils – Cotton seed oil – Edible grade](https://busy.in/hsn/hsn-15162011/) | ₹1 Cr | | #8 | [HSN Code 15161000: Animal Fats & Oils](https://busy.in/hsn/hsn-15161000/) | < ₹1 Crore | | #9 | [HSN Code 15162031: Hydrogenated Castor Oil (Opal-Wax): Edible Grade](https://busy.in/hsn/hsn-15162031/) | < ₹1 Crore | | — | HSN Code 15163000: Microbial fats and oils and their fractions (this hsn code) | Nil |