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
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 1514 | Mustard oil | Edible mustard oil for cooking and seasoning | 5% |
| 1513 | Coconut oil edible | Coconut oil used as edible oil | 5% |
| 3305 | Hair oil | Bottled hair oils and perfumed hair preparations | 18% |
| 2710 | Engine and lubricant oils | Engine oils, gear oils and other lubricants | 18% |
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.
I am a chartered accountant with over 14 years of experience. I understand income tax, GST, and balancing financial records. I analyze financial statements and tax codes effectively. However, I also have a passion for writing, which is different from working with numbers. Recently, I started writing articles and blog posts. My goal is to make finance easier for everyday people to understand.
Frequently Asked Questions
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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.
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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.
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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.
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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.
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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.