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.
Indicative Mustard Oil HSN Code and GST Rate Table
| Product name | Indicative HSN heading* | Indicative GST treatment* | Product description |
|---|---|---|---|
| Refined mustard oil (edible) | 1514 - Rape, colza or mustard oil and their fractions, refined | Typically taxed at a concessional rate such as 5% for edible oil, subject to conditions | Refined mustard oil sold in consumer packs or bulk for cooking and food preparation. |
| Edible mustard oil (cold pressed or kachi ghani) | 1514 - Mustard oil, often described as crude or unrefined | Generally eligible for concessional GST when supplied as edible oil, check latest notification | Cold pressed or traditional kachi ghani mustard oil used primarily for cooking and food use. |
| Mustard oil for non-food or industrial use | 1514 - Mustard oil and fractions, used for non-food purposes | GST rate can differ where mustard oil is supplied for industrial, cosmetic or technical use | Mustard oil used in soaps, lubricants, industrial processes or other non-edible applications. |
*These HSN headings and GST treatments are indicative only. Always verify the exact code and applicable rate for your specific mustard oil product from the current GST and customs tariff schedules.
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
-
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.
-
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.
-
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.
-
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.
-
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.