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.

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HSN

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

Section No Section Title Section Description
3 Guide to HSN Section 03 ANIMAL OR VEGETABLE FATS AND OIL AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
5 Guide to HSN Section 05 MINERAL PRODUCTS
6 Guide to HSN Section 06 PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

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.

Vineet Goyal
Chartered Accountant
MRN No.: 411502
City: Delhi

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

  • 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.