Oil HSN Code for GST Filing
Oils are used in every part of daily life. Families use mustard oil and coconut oil for cooking, people use hair oil for personal care and businesses use engine oil and lubricants to run vehicles and machines.
To use the oil HSN code correctly and apply the right GST rate, traders, manufacturers and service providers need to understand how edible oils, cosmetic oils and industrial oils are classified under HSN and how GST usually applies after the changes from 22 September 2025.
Hair Oil, Mustard Oil and Coconut Oil HSN Codes
Under GST, edible vegetable oils are placed in the chapter that covers animal and vegetable fats and oils. Mustard oil and coconut oil used for cooking are normally classified in this edible oil family and their HSN codes sit in the fifteen series for vegetable oils.
Hair oils do not fall in the edible oil chapter. They are treated as cosmetic or toilet preparations and are placed in a different chapter for beauty and personal care products. This means that even if the base ingredient is coconut oil, hair oil as a finished cosmetic product uses the cosmetic family and not the edible oil family.
Key Oil HSN Codes and GST Rates after 22 September 2025
Oil HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 15 | Animal or Vegetable Fats, Oils and Their Cleavage Products | Animal or vegetable fats and oil sand their cleavage products;prepared edible fats;animal or vegetable waxes |
| 27 | Bituminous Substances, Mineral fuel & Oils | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes |
| 34 | Soap, Washing Preparations, Waxes | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 1503 | Lard products & oils | 5% |
| 1505 | Wool grease | 5% |
| 1507 | Soybean oil & fractions | 5% |
| 1508 | Ground-nut oil & fractions | 5% |
| 1509 | Concentrated milk & cream | 5% |
| 1510 | Olive oil & fractions, blends included | 5% |
| 1511 | Palm oil | 5% |
| 1512 | Sunflower seed oil & fractions | 5% |
| 1513 | Coconut oil | 5% |
| 1514 | Rape seed oil & fractions | 5% |
| 1515 | Vegetable Oils & Fats | 5% |
| 1516 | Partially hydrogenated animal/veg oils | 5% |
| 1517 | Margarine & fat mixes | 5% |
| 1518 | Animal & vegetable fats & oils | 5% |
| 2705 | Non-petroleum gases | 18% |
| 2706 | Coal Tar Distillates | 18% |
| 2708 | Pitch and pitch coke | 5% |
| 2709 | Crude petroleum oils | 5% |
| 2710 | Petroleum oils, bituminous minerals | 5% |
| 2711 | Petroleum gases, gaseous hydrocarbons | 18% |
| 2712 | Mineral waxes | 18% |
| 2713 | Petroleum residues & bitumen | 18% |
| 2714 | Natural bitumen & asphalt4 | 18% |
| 2715 | Bituminous Mixtures | 0% |
| 3402 | Surface-active agents | 18% |
| 3403 | lubricating preparations | 18% |
| 3405 | Footwear creams | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 15030000 | Lard Stearin, Lard Oil, Oleostearin, Oleo-Oil & Tallow Oil | 12% |
| 15050010 | Wool alcohol (including lanolin alcohol): Lanolin Alcohol | 12% |
| 15050020 | Crude Wool Grease | 12% |
| 15050090 | Wool Grease & Fatty Substances including Lanolin: Other | 12% |
| 15071000 | Crude oil, whether or not degummed | 5% |
| 15079010 | Other | Edible Grade | 5% |
| 15079090 | Other Animal Fats and Oils (Not Chemically Modified) | Other | 5% |
| 15081000 | Crude Soybean Oil | 5% |
| 15089010 | Other | Deodorized (Salad Oil) | 5% |
| 15089091 | Other | Other | Edible Grade | 5% |
| 15089099 | Groundnut Oils and Fractions – Not Elsewhere Classified | Other | 5% |
| 15091000 | Other Olive Oils: Crude Oil | 5% |
| 15092000 | Extra Virgin Olive Oil | 5% |
| 15093000 | Virgin Olive Oil | 5% |
| 15094000 | Other Virgin Olive Oils | 5% |
| 15099010 | Other | Edible Grade | 5% |
| 15099090 | Groundnut Oils and Fractions | Other | 5% |
| 15100010 | Other Olive Oils: Edible Grade | 5% |
| 15100091 | Other Olive Oils: Other | 5% |
| 15100099 | Tung Oil & Fractions: Fixed Vegetable Oils | 5% |
| 15101000 | Crude olive pomace oil | 5% |
| 15109010 | Refined Olive & Pomace Oil | 5% |
| 15109090 | Olive Oil or Blends Not Chemically Modified | Other | 5% |
| 15111000 | Crude Olive Oil & Blends | 5% |
| 15119010 | Other : Refined bleached deodorised palm oil | 5% |
| 15119020 | Refined bleached deodorised palmolein | 5% |
| 15119030 | Other : Refined bleached deodorised palm stearin | 5% |
| 15119090 | Palm Oil and Its Fractions | Other | 5% |
| 15121110 | Sunflower Seed Crude Oil | 5% |
| 15121120 | Safflower seed oil (kardi seed oil), crude | 5% |
| 15121910 | Sunflower oil, edible grade | 5% |
| 15121920 | Non-Edible Sunflower Oil (Non-Crude) | 5% |
| 15121930 | Saffola oil, edible grade | 5% |
| 15121940 | Non-Edible Saffola Oil | 5% |
| 15121990 | Other sunflower or safflower oil and fractions | 5% |
| 15122100 | Cotton-Seed Oil and Its Fractions, Crude | 5% |
| 15122910 | Edible grade cotton-seed oil | 5% |
| 15122990 | Other cotton-seed oil and its fractions | 5% |
| 15131100 | Coconut Oil, Crude | 5% |
| 15131900 | Coconut Oil, Other | 5% |
| 15132110 | Palm Kernel or Babassu Oil & Fractions: Crude Oil | 5% |
| 15132120 | Babassu oil, crude | 5% |
| 15132910 | Palm Kernel Oil & Fractions | 5% |
| 15132920 | Babassu oil and its fractions, edible grade | 5% |
| 15132930 | Non-Edible Babassu Oil | 5% |
| 15132990 | Palm kernel oil: Other | 5% |
| 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/colza oil & fractions – Other | 5% |
| 15149110 | Other | Crude Oil | 5% |
| 15149120 | Crude Oil & Mustard Oil | 5% |
| 15149190 | Other | Crude Oil | 5% |
| 15149910 | Other : Other : Refined colza oil of edible grade | 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% |
| 15151100 | Linseed Oil Fractions| Crude Oil | 5% |
| 15151910 | Linseed oil & fractions – Edible grade | 5% |
| 15151990 | Linseed oil and its fractions : Other : Other | 5% |
| 15152100 | Maize (Corn) oil and its fractions : Crude oil | 5% |
| 15152910 | Maize (Corn) oil & fractions – Edible grade | 5% |
| 15152990 | Maize (Corn) oil & fractions – Other | 5% |
| 15153010 | Castor oil (Edible grade) | 5% |
| 15153090 | Castor oil (Other) | 5% |
| 15154000 | Tung oil and its fractions | 5% |
| 15155010 | Seasame Oil And Fractions| Crude Oil | 5% |
| 15155091 | Sesame oil & fractions – Edible grade | 5% |
| 15155099 | Seasame oil and its fractions : Other : Other | 5% |
| 15156000 | Microbial fats & oils – Other | 5% |
| 15159010 | Chul Moogra/Mawra/Kokam/Tobacco Seed/Sal Oil | 5% |
| 15159020 | Other Fixed Vegetable Oils | 5% |
| 15159030 | Fixed Vegetable Oils: Cardamom, Capsicum, Turmeric & More | 5% |
| 15159040 | Mango Kernel, Mahua & Rice Bran Oil | 5% |
| 15159091 | Other | Other | Edible Grade | 5% |
| 15159099 | Other fixed vegetable or microbial fats and oils | Other | 5% |
| 15161000 | Animal Fats & Oils | 12% |
| 15162011 | Vegetable fats & oils – Cotton seed oil – Edible grade | 5% |
| 15162019 | Vegetable fats & oils – Cotton seed oil – Other | 5% |
| 15162021 | Groundnut Oil: Edible Grade Vegetable Fats and Oils | 5% |
| 15162029 | Vegetable fats & oils – Groundnut oil – Other | 5% |
| 15162031 | Hydrogenated Castor Oil (Opal-Wax): Edible Grade | 5% |
| 15162039 | Vegetable fats & oils – Hydrogenated castor oil (opal-wax) – Other | 5% |
| 15162091 | Edible vegetable fats | 5% |
| 15162099 | Vegetable fats & oils: Other | 5% |
| 15163000 | Microbial fats and oils and their fractions | 12% |
| 15171010 | Margarine (excluding liquid) – Animal origin | 18% |
| 15171021 | Margarine of Vegetable Origin: Edible Grade Excluding Liquid | 18% |
| 15171022 | Margarine (excluding liquid) – Vegetable origin – Linoxyn | 18% |
| 15171029 | Margarine (excluding liquid) – Vegetable origin – Other | 18% |
| 15179010 | Other | Sal Fat (Processed Or Refined) | 5% |
| 15179030 | Other | Imitation Lard Of Animal Origin | 12% |
| 15179040 | Imitation Lard| Vegetable Origin | 5% |
| 15179090 | Other | Other (Of Vegetable Origin) | 5% |
| 15180011 | Linseed Oil (Edible, Vegetable Origin) | 5% |
| 15180019 | Edible grade | 5% |
| 15180021 | Dehydrated castor oil edible | 5% |
| 15180029 | Edible grade | 5% |
| 15180031 | Edible veg fats & oils other | 5% |
| 15180039 | Modified veg fats/oils other | 5% |
| 15180040 | With millet content 15% or more by weight | 12% |
| 27050000 | Coal Gas & Similar Gases | 5% |
| 27060010 | Coal Tar | 18% |
| 27060090 | Other Coal Tar Distillates | 18% |
| 27081010 | Pitch with Creosote Oil | 18% |
| 27081090 | Pitch | Other | 18% |
| 27082000 | Pitch Coke | 18% |
| 27090000 | Petroleum oils and oils obtained from bituminous minerals | 0% |
| 27090010 | Petroleum Crude | Not under GST |
| 27090090 | Crude Petroleum Oils & Oils from Bituminous Minerals | Not under GST |
| 27091000 | Petroleum crude | 18% |
| 27092000 | Motor Spirit: Special Boiling Pt. 55-115C | 18% |
| 27101211 | Motor Spirit: Special Boiling Pt. 63-70C | 28% |
| 27101212 | Other Special Boiling Point Motor Spirits | 28% |
| 27101213 | Other Motor Spirit Preparations | 28% |
| 27101219 | Natural Gasoline Liquid (NGL) | 28% |
| 27101220 | E 15 fuel conforming to standard is 17586 | 18% |
| 27101221 | Heavy Naphtha | 18% |
| 27101222 | Full Range Naphtha | 18% |
| 27101229 | Solvent 60/80 (IS 1745) | 18% |
| 27101231 | Solvent 50/120 (IS 1745) | 18% |
| 27101232 | Other Light Petroleum Oils | 18% |
| 27101239 | Solvent 145/205 Petroleum Hydrocarbon | 18% |
| 27101241 | M15 Fuel (IS 17076) 1 | 18% |
| 27101242 | Aviation Gasoline (IS 1604) | 18% |
| 27101243 | E20 Fuel (IS 17021) | 18% |
| 27101244 | Superior Kerosene Oil (SKO) | 18% |
| 27101249 | E20 Fuel (IS 17021) | 18% |
| 27101250 | Kerosene Intermediate | 18% |
| 27101290 | Motor Gasoline (IS 2796) | 18% |
| 27101910 | High speed diesel oil | 18% |
| 27101920 | Solvent 125/240 Petroleum Hydrocarbon | 18% |
| 27101930 | Light Diesel Oil (LDO) | 18% |
| 27101931 | Vacuum Gas Oil | 5% |
| 27101932 | Kerosene (Is 1459 Compliant) | 5% |
| 27101939 | Kerosene Type Aviation Fuels | 18% |
| 27101940 | Fuel Oil | 18% |
| 27101941 | Gas oil from gas oil | 18% |
| 27101942 | Light Diesel Oil (IS 15770) | 18% |
| 27101943 | High Flash High Speed Diesel (IS 16861) | 18% |
| 27101944 | Residual Marine Fuel (IS 16731) | 18% |
| 27101949 | Automotive Diesel (Non-Biodiesel, IS 1460) | 18% |
| 27101950 | Base Oil | 18% |
| 27101951 | Fuel oils, Grade LV | 18% |
| 27101952 | Fuel oils, Grade MV 1 | 18% |
| 27101953 | Fuel oils, Grade MV 2 | 18% |
| 27101959 | Fuel oils, Grade HV | 18% |
| 27101960 | Jute Batching Oil & Textile Oil | 18% |
| 27101961 | Mineral Oil (Cosmetics, IS 7299) | 18% |
| 27101969 | Distillate Marine Fuel (IS 16731) | 18% |
| 27101970 | Lubricating Oil | 18% |
| 27101971 | Base and Lubricating Oil | 18% |
| 27101972 | Internal combustion engine oil | 18% |
| 27101973 | Diesel Fuel Blend (B6-B20, IS 16531) | 18% |
| 27101974 | Automotive Gear Oil | 18% |
| 27101975 | Industrial Gear Oil | 18% |
| 27101976 | Engine Oil (IS 14234) | 18% |
| 27101977 | Turbine Lubricating Oil | 18% |
| 27101978 | Machinery/Spindle Oils (IS 493) | 18% |
| 27101979 | Other Lubricating Oil (Non-Bis) | 18% |
| 27101980 | Petroleum Oils & Minerals Containing Bio-Diesel | 18% |
| 27101981 | Neat Cutting Oil (IS 1115) | 18% |
| 27101982 | Other Lubricating Oil (Other BIS) | 18% |
| 27101983 | Cutting Oil (IS 1115) | 18% |
| 27101984 | Hydraulic Oil (IS 3098/IS 11656) | 18% |
| 27101985 | Petroleum Oils And Preparations | 18% |
| 27101986 | Industrial White Oil (IS 1083) | 18% |
| 27101987 | Petroleum Oils & Jute Batching Oil | 18% |
| 27101988 | Transformer Oil (No Bis Standard) | 18% |
| 27101989 | Cutting Oil, Hydraulic, and White Oil | 18% |
| 27101990 | Petroleum Oils, Non-Crude, Not Biodiesel | 18% |
| 27102000 | Petroleum Gases: Liquefied, Other | 18% |
| 27102010 | Automotive Diesel Fuel, Biodiesel | 18% |
| 27102020 | Peptones | 18% |
| 27102090 | Petroleum Oils, Containing Biodiesel, Non-Waste | 18% |
| 27109100 | Waste oil (PCBs/PCTs/PBBs): PCB Waste Oil | 18% |
| 27109900 | Petroleum Oils and Oils from Bituminous Minerals | 18% |
| 27111100 | Liquified | Natural Gas | 18% |
| 27111200 | Liquefied Propane, Non-Domestic Supply | 5% |
| 27111300 | Liquefied Butanes, Non-Domestic Supply | 5% |
| 27111400 | Ethylene, propylene, butylene | 18% |
| 27111900 | Chlorinated Paraffin Wax | 18% |
| 27111910 | LPG for Non-Automotive Use | Not under GST |
| 27111920 | LPG for Automotive Use | Not under GST |
| 27111990 | Liquified | Other| Other | Not under GST |
| 27112100 | In Gaseous State | Natural Gas | 18% |
| 27112900 | In Gaseous State | Other | 18% |
| 27121010 | Petroleum Jelly | Crude | 18% |
| 27121090 | Petroleum Jelly | Other | 18% |
| 27122000 | Paraffin Wax Below 0.75% Oil | 18% |
| 27122010 | Paraffin Wax Less Than 0.75% Oil: Other | 18% |
| 27122090 | Petroleum Coke: Not Calcined | 18% |
| 27129010 | Other | Micro-Crystalline Petroleum Wax | 18% |
| 27129020 | Other | Lignite Wax | 18% |
| 27129030 | Other | Slack Wax | 18% |
| 27129040 | Other Paraffin Wax Below 0.75% Oil | 18% |
| 27129090 | Mineral Waxes & Products | Other | 18% |
| 27131100 | Petroleum Coke: Calcined | 18% |
| 27131110 | Non-Calcined Petroleum Coke | 18% |
| 27131190 | Petroleum Coke | Not Calcined| Other | 18% |
| 27131200 | Hydrocyanic Acid (Hydrogen Cyanide) | 18% |
| 27131210 | Anode-Making Calcined Petroleum Coke | 18% |
| 27131290 | Petroleum Coke | Calcined | 18% |
| 27132000 | Petroleum Bitumen | 18% |
| 27139000 | Other Residues of Petroleum or Bituminous Mineral Oils | 18% |
| 27141000 | Oil Shale and Tar Sands | 18% |
| 27149010 | Other | Asphalt, Natural | 18% |
| 27149020 | Other | Bitumen, Natural | 18% |
| 27149030 | Other | Gilsonete | 18% |
| 27149090 | Natural Bitumen & Asphalt | Other | 18% |
| 27150010 | Cut Backs (Bituminous) | 18% |
| 27150090 | Other Bituminous Mixtures | 18% |
| 34021110 | Other Anionic Surfactants | 18% |
| 34021190 | Cationic Surfactants | 18% |
| 34021200 | Non-Ionic Surfactants | 18% |
| 34021300 | Other Organic Surfactants | 18% |
| 34021900 | Washing Preps: Soap/Surfactant Based (Retail) | 18% |
| 34022010 | Cleaning/Degreasing Preps (Retail) | 18% |
| 34022020 | Other Surface-Active Preps (Retail) | 18% |
| 34022090 | Artificial Waxes: Modified Lignite | 18% |
| 34023100 | Anionic Surfactants: Linear Alkylbenzene Sulfonic Acid | 18% |
| 34023900 | Anionic Surfactants (Other) | 18% |
| 34024100 | Cationic Organic Surface-Active Agents | 18% |
| 34024200 | Non-ionic Organic Surface-Active Agents | 18% |
| 34024900 | Other Organic Surface-Active Agents | 18% |
| 34025000 | Preparations Put Up For Retail Sale | 18% |
| 34029011 | Non-Soap Cleaning/Degreasing (Synthetic, Retail) | 18% |
| 34029012 | Other Washing/Cleaning (Soap-Based, Retail) | 18% |
| 34029019 | Synthetic Detergent Preparations: Retail Sale, Other Types | 18% |
| 34029020 | Sulphonated Castor, Fish Or Sperm Oil | 5% |
| 34029030 | Penetrators in retail sale | 18% |
| 34029041 | Non-Soap Wetting Agents (Retail) | 18% |
| 34029042 | Soap-Based Washing/Cleaning (Retail) | 18% |
| 34029049 | Wetting agents | 18% |
| 34029051 | Non-Soap Cleaning/Degreasing (Retail) | 18% |
| 34029052 | Soap-Based Washing/Cleaning (Synthetic, Retail) | 18% |
| 34029059 | Organic Surface-Active Agents | 18% |
| 34029091 | Burning Odoriferous Preparations | 18% |
| 34029092 | Cleaning/Degreasing Preparations (Non-Soap) | 18% |
| 34029099 | Retail sale preparations | 18% |
| 34031100 | Textile and Leather Treatment Preparations | 18% |
| 34031900 | Other Petroleum Oil Preparations | 18% |
| 34039100 | Preparations for Treating Textiles/Leather/Furs | 18% |
| 34039900 | Lubricating Preparations, Excluding High-Oil Content | 18% |
| 34051000 | Footwear polishes | 18% |
| 34052000 | Polishes and Creams for Shoes and Leather | 18% |
| 34053000 | Coachwork Polishes & Similar Preparations: Excluding Metal Polishes | 18% |
| 34054000 | Scouring preparations | 18% |
| 34059010 | Cleaning Preparations | 18% |
| 34059090 | Polishes and creams, scouring pastes | Other | 18% |
* GST rates may vary based on the latest GST notifications
Engine Oil and Lubricant Oil HSN Code Classification
Engine oil and lubricant oils are not treated as edible products. They are classified in the chapter that covers mineral oils and similar products. The main HSN family used in trade covers motor spirit, diesel, lubricants and other mineral oils.
In day to day practice, engine oils, gear oils and general lubricating oils for vehicles and machines are mapped to this mineral oil family. Synthetic and semi synthetic lubricants are also kept in the same broad family because they serve the same purpose of lubrication, even if their composition is different from traditional mineral oils.
These engine and lubricant oils are usually taxed at the standard 18% GST slab after the change to the new three slab structure. Businesses show the correct HSN code and the 18% rate on invoices so that buyers can see the classification and tax charged on each type of oil.
GST Rate for Different Types of Oils
Edible vegetable oils such as mustard oil and coconut oil used for cooking normally enjoy a lower GST rate like 5%. These products are treated as essential food items. Both cold pressed edible oils and refined edible oils are usually grouped in the same edible oil HSN family, though packing, branding and retail unit size can affect the exact GST treatment.
Hair oils and other cosmetic oils are generally standard rated at 18% because they are treated as beauty and personal care items rather than food. Their HSN codes sit in the cosmetic chapter and they follow the rate that applies to that family unless a special rule gives a different treatment.
Engine oil and lubricating oils for vehicles and machinery are also normally taxed at 18% because they are industrial and automotive products. They are not food or essential groceries, so they do not fall in the concessional slab used for edible oils.
The GST rate may vary depending on specific notifications and conditions. For example, unbranded loose edible oil may get a different treatment from branded retail packs in some cases. Businesses should check the latest position for special cases while keeping the broad rule in mind that edible oils are often at 5% and cosmetic and industrial oils are usually at 18%.
Conclusion
Oil HSN codes place edible mustard oil and coconut oil in the vegetable oil chapter with a typical GST rate of 5%, while hair oils move to the cosmetic chapter and engine and lubricant oils move to the mineral oil chapter where the rate is usually 18%.
By mapping each type of oil to the correct HSN family and rate and feeding these details into the billing system, businesses can issue clear invoices, support accurate input tax credit and reduce the risk of disputes over the GST treatment of edible oils, hair oils and engine oils.
Frequently Asked Questions
-
What is the HSN code for oils under GST?
There is no single HSN code for all oils. Edible vegetable oils such as mustard oil and coconut oil sit in the vegetable oil chapter, hair oils sit in the cosmetic chapter and engine oils and lubricants sit in the mineral oil chapter.
-
Do hair oil and edible oils have different HSN codes?
Yes. Hair oils are treated as cosmetic products and use the cosmetic family, while edible oils such as mustard oil and coconut oil use the vegetable oil family. Their HSN codes and GST rates are different.
-
What is the HSN code for engine oil and lubricants?
Engine oils and many lubricating oils are classified in the mineral oil chapter. They generally use the same broad lubricant family that covers oils for vehicles and machines and they usually attract 18% GST.
-
How does GST vary for different oil products?
Edible oils are often taxed at 5%, while hair oils and engine oils are mostly taxed at 18%. The exact rate can change where special notifications apply, so businesses should confirm the treatment for unusual products.
-
Are cold pressed and refined oils under the same HSN classification?
Cold pressed and refined edible oils of the same type are usually placed in the same vegetable oil HSN family. Differences in branding, packing and end use can affect GST in some cases, but the core HSN family often remains the same.
