Mustard Oil HSN Code: Classification for Refined and Edible Oils
Mustard oil is widely used in Indian kitchens as a cooking medium and in industry for non-food applications. Because the same oil can be sold in refined, cold pressed or blended forms, the correct HSN code and GST treatment are important for every trader and manufacturer.
In the customs and GST tariff, mustard oil is generally grouped with other rapeseed and colza oils under the vegetable oils chapter. The exact subheading depends on whether the oil is crude, refined or further processed, and whether it is supplied for edible or technical use.
What is the HSN Code for Mustard Oil?
Mustard oil is commonly classified under heading 1514, which covers rape, colza or mustard oil and their fractions. Within this heading, separate subheadings identify crude oil and refined oil. Businesses should select the detailed 6 or 8 digit code that matches the form in which they buy or sell mustard oil.
How Refined and Edible Mustard Oil Are Classified under HSN
Refined mustard oil supplied for edible use usually falls under a subheading of 1514 that specifically covers refined oils. Cold pressed or kachi ghani mustard oil may be treated as a type of crude or unrefined oil depending on the process used. If the oil is blended with other edible oils, the classification can shift to the heading that best describes the blend.
The HSN Code for Cold Pressed Mustard Oil
Cold pressed mustard oil is typically considered a variety of mustard oil produced without heavy refining. It still falls under heading 1514, but the exact subheading can depend on whether the product is described as crude, refined or otherwise processed in the tariff. For accurate classification, the product label, manufacturing process and specification should be compared with the wording in the tariff notes.
GST on Mustard Oil Products
Edible oils like mustard oil usually enjoy a concessional GST rate. In earlier GST schedules, many edible oils were placed at a lower slab such as 5% when sold for household consumption. However, GST treatment can differ for bulk industrial supplies, blends or value-added products. The packaging and end use of the oil also influence whether exemption conditions or concessional rates apply.
Businesses should therefore confirm both the HSN classification and the latest rate entry that matches their product description, such as refined edible oil in consumer packs or bulk mustard oil for industrial use.
Mustard Oil HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 03 |
| Section Title | Guide to HSN Section 03 |
| Section Description | ANIMAL OR VEGETABLE FATS AND OIL AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES |
| Chapter | |
|---|---|
| Chapter No | 15 |
| Chapter Title | Animal or Vegetable Fats, Oils and Their Cleavage Products |
| Chapter Description | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 1514 | Rapeseed, Colza or Mustard Oil and Fractions | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 15141110 | Colza Oil, Crude | 5% |
| 15141120 | Rape Oil, Crude | 5% |
| 15141190 | Low Erucic Acid Rape or Colza Oil & Fractions: Crude Oil | 5% |
| 15141910 | Refined Colza Oil, Edible Grade | 5% |
| 15141920 | Refined Rapeseed Oil, Edible Grade | 5% |
| 15141990 | Low Erucic Acid Rape or Colza Oil & Fractions – Other | 5% |
| 15149110 | Other | Crude Oil | 5% |
| 15149120 | Crude Oil & Mustard Oil | 5% |
| 15149190 | Other | Crude Oil | 5% |
| 15149910 | Refined Colza Oil of Edible Grade – Other | 5% |
| 15149920 | Refined Mustard Oil – Edible Grade | 5% |
| 15149930 | Refined Rapeseed Oil – Edible Grade | 5% |
| 15149990 | Rape, Colza, Mustard Oils & Fractions – Not Elsewhere Specified | 5% |
* Mustard oil is generally classified under HSN 1514. GST rates are subject to change as per government notifications.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for refined mustard oil?
Refined mustard oil normally falls under heading 1514, which covers rape, colza or mustard oil and their fractions. Within this heading, refined edible oil is placed under a specific subheading that distinguishes it from crude oil. You should refer to the latest tariff to identify the exact 6 or 8 digit code.
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How does the HSN classification differ for cold pressed mustard oil?
Cold pressed mustard oil is typically treated as mustard oil that has not undergone intensive refining. It still falls under heading 1514 but may be classified under a subheading that relates to crude or unrefined oil. The label description and manufacturing process help decide the correct subheading.
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Does edible mustard oil have a separate HSN code from refined mustard oil?
Both refined and other edible forms of mustard oil are generally covered under the same heading 1514, but different subheadings can be used for crude and refined oil. Edible use by itself does not always create a separate heading, but it can influence which rate entry applies in the GST rate notifications.
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How does GST affect mustard oil products?
GST on mustard oil depends on whether it is supplied as an edible oil for household consumption, as an ingredient to food manufacturers or for industrial applications. Edible mustard oil may qualify for a lower rate such as 5% in earlier schedules, while oils used for non-food purposes can face a higher rate. Always confirm the current slab before billing.
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Are mustard oil products used in food and non-food sectors categorized under the same HSN code?
Many times the HSN heading for mustard oil remains the same whether it is used for food or non-food purposes, because classification is based on the nature of the goods. However, GST rate notifications can distinguish between edible oil supplied for human consumption and oil supplied for industrial or other uses. So the HSN code may be common but the applicable rate entry can change with the end use.