--- title: "HSN Code for Degras – Other Residues from Fatty Substances or Waxes | HSN 15220090 GST Rate" description: "Find HSN and GST Rates for 15220090 related to Degras – Other Residues from Fatty Substances or Waxes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-15220090/" --- # HSN Code 15220090: Degras – Other Residues from Fatty Substances or Waxes - [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 1522: Degras from fatty substances](https://busy.in/hsn/sub-chapter-1522/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Degras : residues resulting from the treatment of fatty substances or animal or vegetable waxes : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 15220090 ? It includes Degras – Other Residues from Fatty Substances or Waxes ### Does packaging or labelling change the GST for Degras – Other Residues from Fatty Substances or Waxes? 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. ### Any common misclassification issue with Degras – Other Residues from Fatty Substances or Waxes? 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. ### Can we claim ITC on inputs used to trade Degras – Other Residues from Fatty Substances or Waxes? 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. ### Do e‑way bill and e‑invoice apply for Degras – Other Residues from Fatty Substances or Waxes? 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. ### How should mixed supplies be billed when Degras – Other Residues from Fatty Substances or Waxes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Degras – Other Residues from Fatty Substances or Waxes; Nil for exempt items if applicable). ### How much GST applies to Degras – Other Residues from Fatty Substances or Waxes? Under HSN 15220090, Degras – Other Residues from Fatty Substances or Waxes attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ## India's trade performance: HSN Code 15220090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−96.56% YoY) — 0.0000% of India's total exports - Imports: ₹1 Cr — 0.0000% of India's total imports - Trade balance: −₹1 Cr (Deficit); surplus rank #8008 of 12657 HSN codes - Share of Sub-Chapter 1522: 3.76% of its exports; import side 100.00% - Rank within Sub-Chapter 1522: #3 of 3 by export value; import-side #1 ### Key metrics - Export CAGR: -13.58% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9754 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +3,600.00% in FY 2022-23 - Contribution to Sub-Ch. 1522: 3.76% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 15220090 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. 1522 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1522 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 100.00% | Nil | 0.0000% | — | — | +0.24 | #8692 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +308.33% | 100.00% | Nil | 0.0000% | — | — | +0.98 | #7630 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +1.02% | 75.00% | Nil | 0.0000% | — | — | +0.99 | #7668 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −96.97% | 6.82% | Nil | 0.0000% | — | — | +0.03 | #9964 | | FY 2022-23 | 1.11 | 0.0000% | +3,600.00% | 93.28% | Nil | 0.0000% | — | — | +1.11 | #8010 | | FY 2023-24 | 2.91 | 0.0001% | +162.16% | 79.51% | Nil | 0.0000% | — | — | +2.91 | #7180 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −96.56% | 3.76% | 1.40 | 0.0000% | — | 100.00% | −1.30 | #9754 | - CAGR (7-year): exports -13.58%/yr, imports —/yr (consistently Deficit) ## Key trade insights: HSN Code 15220090 export-import analysis ### Export decline: -13.58% CAGR over 7 years India's exports under HSN Code 15220090 have declined at a compound annual rate of -13.58% over 7 fiscal years, falling from ₹0.24 Crore in FY 2018-19 to ₹0.10 Crore in FY 2024-25. ### HSN Code 15220090 ranked #9754 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 15220090 ranks #9754 out of 12657 HSN codes by total export value. Within Sub-Chapter 1522, it ranks #3 of 3. By trade surplus, it ranks #8008 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 15220090 exports The strongest single-year export movement for HSN Code 15220090 was recorded in FY 2022-23, when exports surged by 3,600.00% over the prior year. ### India records a trade deficit of ₹1.30 Crore in HSN Code 15220090 goods In FY 2024-25, India's imports of ₹1.40 Cr exceeded exports of ₹0.10 Cr, resulting in a trade deficit of ₹1.30 Crore — ranking #8008 of 12657 by surplus magnitude. ### HSN Code 15220090 contributes 3.76% of Sub-Chapter 1522 exports — ranked #3 Among the 3 HSN codes under Sub-Chapter 1522, HSN Code 15220090 ranks #3 by export value — accounting for 3.76% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1). ## Related HSN Codes in Sub-Chapter 1522 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 15220010: Degras – Residues from Fatty Substances or Waxes](https://busy.in/hsn/hsn-15220010/) | ₹2 Cr | | #2 | [HSN Code 15220020: Degras – Soap Stocks](https://busy.in/hsn/hsn-15220020/) | < ₹1 Crore | | #3 | HSN Code 15220090: Degras – Other Residues from Fatty Substances or Waxes (this hsn code) | < ₹1 Crore |