Oil HSN Code for GST Filing

Updated: Jun 3, 2026 12 min read Vineet Goyal

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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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

Guide to HSN Section 03

Section Description

Animal Or Vegetable Fats And Oil And Their Cleavage Products; Prepared Edible Fats; Animal Or Vegetable Waxes

Section No

Section Title

Guide to HSN Section 05

Section Description

Mineral Products

Section No

Section Title

Guide to HSN Section 06

Section Description

Products Of The Chemical Or Allied Industries

Chapter Classification

Chapter No

Chapter Title

Animal or Vegetable Fats, Oils and Their Cleavage Products

Chapter Description

Animal or vegetable fats and oil sand their cleavage products;prepared edible fats;animal or vegetable waxes

Chapter No

Chapter Title

Bituminous Substances, Mineral fuel & Oils

Chapter Description

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Chapter No

Chapter Title

Soap, Washing Preparations, Waxes

Chapter Description

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

Lard products & oils

GST Rate

5%

HSN Code

HSN Code Title

Wool grease

GST Rate

5%

HSN Code

HSN Code Title

Soybean oil & fractions

GST Rate

5%

HSN Code

HSN Code Title

Ground-nut oil & fractions

GST Rate

5%

HSN Code

HSN Code Title

Concentrated milk & cream

GST Rate

5%

HSN Code

HSN Code Title

Olive oil & fractions, blends included

GST Rate

5%

HSN Code

HSN Code Title

Palm oil

GST Rate

5%

HSN Code

HSN Code Title

Sunflower seed oil & fractions

GST Rate

5%

HSN Code

HSN Code Title

Coconut oil

GST Rate

5%

HSN Code

HSN Code Title

Rape seed oil & fractions

GST Rate

5%

HSN Code

HSN Code Title

Vegetable Oils & Fats

GST Rate

5%

HSN Code

HSN Code Title

Partially hydrogenated animal/veg oils

GST Rate

5%

HSN Code

HSN Code Title

Margarine & fat mixes

GST Rate

5%

HSN Code

HSN Code Title

Animal & vegetable fats & oils

GST Rate

5%

HSN Code

HSN Code Title

Non-petroleum gases

GST Rate

18%

HSN Code

HSN Code Title

Coal Tar Distillates

GST Rate

18%

HSN Code

HSN Code Title

Pitch and pitch coke

GST Rate

5%

HSN Code

HSN Code Title

Crude petroleum oils

GST Rate

5%

HSN Code

HSN Code Title

Petroleum oils, bituminous minerals

GST Rate

5%

HSN Code

HSN Code Title

Petroleum gases, gaseous hydrocarbons

GST Rate

18%

HSN Code

HSN Code Title

Mineral waxes

GST Rate

18%

HSN Code

HSN Code Title

Petroleum residues & bitumen

GST Rate

18%

HSN Code

HSN Code Title

Natural bitumen & asphalt4

GST Rate

18%

HSN Code

HSN Code Title

Bituminous Mixtures

GST Rate

0%

HSN Code

HSN Code Title

Surface-active agents

GST Rate

18%

HSN Code

HSN Code Title

lubricating preparations

GST Rate

18%

HSN Code

HSN Code Title

Footwear creams

GST Rate

18%

8 Digit HSN Code Classification

HSN Code

HSN Code Title

Lard Stearin, Lard Oil, Oleostearin, Oleo-Oil & Tallow Oil

GST Rate

12%

HSN Code

HSN Code Title

Wool alcohol (including lanolin alcohol): Lanolin Alcohol

GST Rate

12%

HSN Code

HSN Code Title

Crude Wool Grease

GST Rate

12%

HSN Code

HSN Code Title

Wool Grease & Fatty Substances including Lanolin: Other

GST Rate

12%

HSN Code

HSN Code Title

Crude oil, whether or not degummed

GST Rate

5%

HSN Code

HSN Code Title

Other | Edible Grade

GST Rate

5%

HSN Code

HSN Code Title

Other Animal Fats and Oils (Not Chemically Modified) | Other

GST Rate

5%

HSN Code

HSN Code Title

Crude Soybean Oil

GST Rate

5%

HSN Code

HSN Code Title

Other | Deodorized (Salad Oil)

GST Rate

5%

HSN Code

HSN Code Title

Other | Other | Edible Grade

GST Rate

5%

HSN Code

HSN Code Title

Groundnut Oils and Fractions – Not Elsewhere Classified | Other

GST Rate

5%

HSN Code

HSN Code Title

Other Olive Oils: Crude Oil

GST Rate

5%

HSN Code

HSN Code Title

Extra Virgin Olive Oil

GST Rate

5%

HSN Code

HSN Code Title

Virgin Olive Oil

GST Rate

5%

HSN Code

HSN Code Title

Other Virgin Olive Oils

GST Rate

5%

HSN Code

HSN Code Title

Other | Edible Grade

GST Rate

5%

HSN Code

HSN Code Title

Groundnut Oils and Fractions | Other

GST Rate

5%

HSN Code

HSN Code Title

Other Olive Oils: Edible Grade

GST Rate

5%

HSN Code

HSN Code Title

Other Olive Oils: Other

GST Rate

5%

HSN Code

HSN Code Title

Tung Oil & Fractions: Fixed Vegetable Oils

GST Rate

5%

HSN Code

HSN Code Title

Crude olive pomace oil

GST Rate

5%

HSN Code

HSN Code Title

Refined Olive & Pomace Oil

GST Rate

5%

HSN Code

HSN Code Title

Olive Oil or Blends Not Chemically Modified | Other

GST Rate

5%

HSN Code

HSN Code Title

Crude Olive Oil & Blends

GST Rate

5%

HSN Code

HSN Code Title

Other : Refined bleached deodorised palm oil

GST Rate

5%

HSN Code

HSN Code Title

Refined bleached deodorised palmolein

GST Rate

5%

HSN Code

HSN Code Title

Other : Refined bleached deodorised palm stearin

GST Rate

5%

HSN Code

HSN Code Title

Palm Oil and Its Fractions | Other

GST Rate

5%

HSN Code

HSN Code Title

Sunflower Seed Crude Oil

GST Rate

5%

HSN Code

HSN Code Title

Safflower seed oil (kardi seed oil), crude

GST Rate

5%

HSN Code

HSN Code Title

Sunflower oil, edible grade

GST Rate

5%

HSN Code

HSN Code Title

Non-Edible Sunflower Oil (Non-Crude)

GST Rate

5%

HSN Code

HSN Code Title

Saffola oil, edible grade

GST Rate

5%

HSN Code

HSN Code Title

Non-Edible Saffola Oil

GST Rate

5%

HSN Code

HSN Code Title

Other sunflower or safflower oil and fractions

GST Rate

5%

HSN Code

HSN Code Title

Cotton-Seed Oil and Its Fractions, Crude

GST Rate

5%

HSN Code

HSN Code Title

Edible grade cotton-seed oil

GST Rate

5%

HSN Code

HSN Code Title

Other cotton-seed oil and its fractions

GST Rate

5%

HSN Code

HSN Code Title

Coconut Oil, Crude

GST Rate

5%

HSN Code

HSN Code Title

Coconut Oil, Other

GST Rate

5%

HSN Code

HSN Code Title

Palm Kernel or Babassu Oil & Fractions: Crude Oil

GST Rate

5%

HSN Code

HSN Code Title

Babassu oil, crude

GST Rate

5%

HSN Code

HSN Code Title

Palm Kernel Oil & Fractions

GST Rate

5%

HSN Code

HSN Code Title

Babassu oil and its fractions, edible grade

GST Rate

5%

HSN Code

HSN Code Title

Non-Edible Babassu Oil

GST Rate

5%

HSN Code

HSN Code Title

Palm kernel oil: Other

GST Rate

5%

HSN Code

HSN Code Title

Colza oil, crude

GST Rate

5%

HSN Code

HSN Code Title

Rape oil, crude

GST Rate

5%

HSN Code

HSN Code Title

Low Erucic Acid Rape or Colza Oil & Fractions: Crude Oil

GST Rate

5%

HSN Code

HSN Code Title

Refined colza oil, edible grade

GST Rate

5%

HSN Code

HSN Code Title

Refined rapeseed oil, edible grade

GST Rate

5%

HSN Code

HSN Code Title

Low erucic acid rape/colza oil & fractions – Other

GST Rate

5%

HSN Code

HSN Code Title

Other | Crude Oil

GST Rate

5%

HSN Code

HSN Code Title

Crude Oil & Mustard Oil

GST Rate

5%

HSN Code

HSN Code Title

Other | Crude Oil

GST Rate

5%

HSN Code

HSN Code Title

Other : Other : Refined colza oil of edible grade

GST Rate

5%

HSN Code

HSN Code Title

Refined mustard oil – Edible grade

GST Rate

5%

HSN Code

HSN Code Title

Refined rapeseed oil: Edible grade

GST Rate

5%

HSN Code

HSN Code Title

Rape, Colza, Mustard Oils & Fractions – Not Elsewhere Specified

GST Rate

5%

HSN Code

HSN Code Title

Linseed Oil Fractions | Crude Oil

GST Rate

5%

HSN Code

HSN Code Title

Linseed oil & fractions – Edible grade

GST Rate

5%

HSN Code

HSN Code Title

Linseed oil and its fractions : Other : Other

GST Rate

5%

HSN Code

HSN Code Title

Maize (Corn) oil and its fractions : Crude oil

GST Rate

5%

HSN Code

HSN Code Title

Maize (Corn) oil & fractions – Edible grade

GST Rate

5%

HSN Code

HSN Code Title

Maize (Corn) oil & fractions – Other

GST Rate

5%

HSN Code

HSN Code Title

Castor oil (Edible grade)

GST Rate

5%

HSN Code

HSN Code Title

Castor oil (Other)

GST Rate

5%

HSN Code

HSN Code Title

Tung oil and its fractions

GST Rate

5%

HSN Code

HSN Code Title

Seasame Oil And Fractions | Crude Oil

GST Rate

5%

HSN Code

HSN Code Title

Sesame oil & fractions – Edible grade

GST Rate

5%

HSN Code

HSN Code Title

Seasame oil and its fractions : Other : Other

GST Rate

5%

HSN Code

HSN Code Title

Microbial fats & oils – Other

GST Rate

5%

HSN Code

HSN Code Title

Chul Moogra/Mawra/Kokam/Tobacco Seed/Sal Oil

GST Rate

5%

HSN Code

HSN Code Title

Other Fixed Vegetable Oils

GST Rate

5%

HSN Code

HSN Code Title

Fixed Vegetable Oils: Cardamom, Capsicum, Turmeric & More

GST Rate

5%

HSN Code

HSN Code Title

Mango Kernel, Mahua & Rice Bran Oil

GST Rate

5%

HSN Code

HSN Code Title

Other | Other | Edible Grade

GST Rate

5%

HSN Code

HSN Code Title

Other fixed vegetable or microbial fats and oils | Other

GST Rate

5%

HSN Code

HSN Code Title

Animal Fats & Oils

GST Rate

12%

HSN Code

HSN Code Title

Vegetable fats & oils – Cotton seed oil – Edible grade

GST Rate

5%

HSN Code

HSN Code Title

Vegetable fats & oils – Cotton seed oil – Other

GST Rate

5%

HSN Code

HSN Code Title

Groundnut Oil: Edible Grade Vegetable Fats and Oils

GST Rate

5%

HSN Code

HSN Code Title

Vegetable fats & oils – Groundnut oil – Other

GST Rate

5%

HSN Code

HSN Code Title

Hydrogenated Castor Oil (Opal-Wax): Edible Grade

GST Rate

5%

HSN Code

HSN Code Title

Vegetable fats & oils – Hydrogenated castor oil (opal-wax) – Other

GST Rate

5%

HSN Code

HSN Code Title

Edible vegetable fats

GST Rate

5%

HSN Code

HSN Code Title

Vegetable fats & oils: Other

GST Rate

5%

HSN Code

HSN Code Title

Microbial fats and oils and their fractions

GST Rate

12%

HSN Code

HSN Code Title

Margarine (excluding liquid) – Animal origin

GST Rate

18%

HSN Code

HSN Code Title

Margarine of Vegetable Origin: Edible Grade Excluding Liquid

GST Rate

18%

HSN Code

HSN Code Title

Margarine (excluding liquid) – Vegetable origin – Linoxyn

GST Rate

18%

HSN Code

HSN Code Title

Margarine (excluding liquid) – Vegetable origin – Other

GST Rate

18%

HSN Code

HSN Code Title

Other | Sal Fat (Processed Or Refined)

GST Rate

5%

HSN Code

HSN Code Title

Other | Imitation Lard Of Animal Origin

GST Rate

12%

HSN Code

HSN Code Title

Imitation Lard | Vegetable Origin

GST Rate

5%

HSN Code

HSN Code Title

Other | Other (Of Vegetable Origin)

GST Rate

5%

HSN Code

HSN Code Title

Linseed Oil (Edible, Vegetable Origin)

GST Rate

5%

HSN Code

HSN Code Title

Edible grade

GST Rate

5%

HSN Code

HSN Code Title

Dehydrated castor oil edible

GST Rate

5%

HSN Code

HSN Code Title

Edible grade

GST Rate

5%

HSN Code

HSN Code Title

Edible veg fats & oils other

GST Rate

5%

HSN Code

HSN Code Title

Modified veg fats/oils other

GST Rate

5%

HSN Code

HSN Code Title

With millet content 15% or more by weight

GST Rate

12%

HSN Code

HSN Code Title

Coal Gas & Similar Gases

GST Rate

5%

HSN Code

HSN Code Title

Coal Tar

GST Rate

18%

HSN Code

HSN Code Title

Other Coal Tar Distillates

GST Rate

18%

HSN Code

HSN Code Title

Pitch with Creosote Oil

GST Rate

18%

HSN Code

HSN Code Title

Pitch | Other

GST Rate

18%

HSN Code

HSN Code Title

Pitch Coke

GST Rate

18%

HSN Code

HSN Code Title

Petroleum oils and oils obtained from bituminous minerals

GST Rate

0%

HSN Code

HSN Code Title

Petroleum Crude

GST Rate

Not under GST

HSN Code

HSN Code Title

Crude Petroleum Oils & Oils from Bituminous Minerals

GST Rate

Not under GST

HSN Code

HSN Code Title

Petroleum crude

GST Rate

18%

HSN Code

HSN Code Title

Motor Spirit: Special Boiling Pt. 55-115C

GST Rate

18%

HSN Code

HSN Code Title

Motor Spirit: Special Boiling Pt. 63-70C

GST Rate

28%

HSN Code

HSN Code Title

Other Special Boiling Point Motor Spirits

GST Rate

28%

HSN Code

HSN Code Title

Other Motor Spirit Preparations

GST Rate

28%

HSN Code

HSN Code Title

Natural Gasoline Liquid (NGL)

GST Rate

28%

HSN Code

HSN Code Title

E 15 fuel conforming to standard is 17586

GST Rate

18%

HSN Code

HSN Code Title

Heavy Naphtha

GST Rate

18%

HSN Code

HSN Code Title

Full Range Naphtha

GST Rate

18%

HSN Code

HSN Code Title

Solvent 60/80 (IS 1745)

GST Rate

18%

HSN Code

HSN Code Title

Solvent 50/120 (IS 1745)

GST Rate

18%

HSN Code

HSN Code Title

Other Light Petroleum Oils

GST Rate

18%

HSN Code

HSN Code Title

Solvent 145/205 Petroleum Hydrocarbon

GST Rate

18%

HSN Code

HSN Code Title

M15 Fuel (IS 17076) 1

GST Rate

18%

HSN Code

HSN Code Title

Aviation Gasoline (IS 1604)

GST Rate

18%

HSN Code

HSN Code Title

E20 Fuel (IS 17021)

GST Rate

18%

HSN Code

HSN Code Title

Superior Kerosene Oil (SKO)

GST Rate

18%

HSN Code

HSN Code Title

E20 Fuel (IS 17021)

GST Rate

18%

HSN Code

HSN Code Title

Kerosene Intermediate

GST Rate

18%

HSN Code

HSN Code Title

Motor Gasoline (IS 2796)

GST Rate

18%

HSN Code

HSN Code Title

High speed diesel oil

GST Rate

18%

HSN Code

HSN Code Title

Solvent 125/240 Petroleum Hydrocarbon

GST Rate

18%

HSN Code

HSN Code Title

Light Diesel Oil (LDO)

GST Rate

18%

HSN Code

HSN Code Title

Vacuum Gas Oil

GST Rate

5%

HSN Code

HSN Code Title

Kerosene (Is 1459 Compliant)

GST Rate

5%

HSN Code

HSN Code Title

Kerosene Type Aviation Fuels

GST Rate

18%

HSN Code

HSN Code Title

Fuel Oil

GST Rate

18%

HSN Code

HSN Code Title

Gas oil from gas oil

GST Rate

18%

HSN Code

HSN Code Title

Light Diesel Oil (IS 15770)

GST Rate

18%

HSN Code

HSN Code Title

High Flash High Speed Diesel (IS 16861)

GST Rate

18%

HSN Code

HSN Code Title

Residual Marine Fuel (IS 16731)

GST Rate

18%

HSN Code

HSN Code Title

Automotive Diesel (Non-Biodiesel, IS 1460)

GST Rate

18%

HSN Code

HSN Code Title

Base Oil

GST Rate

18%

HSN Code

HSN Code Title

Fuel oils, Grade LV

GST Rate

18%

HSN Code

HSN Code Title

Fuel oils, Grade MV 1

GST Rate

18%

HSN Code

HSN Code Title

Fuel oils, Grade MV 2

GST Rate

18%

HSN Code

HSN Code Title

Fuel oils, Grade HV

GST Rate

18%

HSN Code

HSN Code Title

Jute Batching Oil & Textile Oil

GST Rate

18%

HSN Code

HSN Code Title

Mineral Oil (Cosmetics, IS 7299)

GST Rate

18%

HSN Code

HSN Code Title

Distillate Marine Fuel (IS 16731)

GST Rate

18%

HSN Code

HSN Code Title

Lubricating Oil

GST Rate

18%

HSN Code

HSN Code Title

Base and Lubricating Oil

GST Rate

18%

HSN Code

HSN Code Title

Internal combustion engine oil

GST Rate

18%

HSN Code

HSN Code Title

Diesel Fuel Blend (B6-B20, IS 16531)

GST Rate

18%

HSN Code

HSN Code Title

Automotive Gear Oil

GST Rate

18%

HSN Code

HSN Code Title

Industrial Gear Oil

GST Rate

18%

HSN Code

HSN Code Title

Engine Oil (IS 14234)

GST Rate

18%

HSN Code

HSN Code Title

Turbine Lubricating Oil

GST Rate

18%

HSN Code

HSN Code Title

Machinery/Spindle Oils (IS 493)

GST Rate

18%

HSN Code

HSN Code Title

Other Lubricating Oil (Non-Bis)

GST Rate

18%

HSN Code

HSN Code Title

Petroleum Oils & Minerals Containing Bio-Diesel

GST Rate

18%

HSN Code

HSN Code Title

Neat Cutting Oil (IS 1115)

GST Rate

18%

HSN Code

HSN Code Title

Other Lubricating Oil (Other BIS)

GST Rate

18%

HSN Code

HSN Code Title

Cutting Oil (IS 1115)

GST Rate

18%

HSN Code

HSN Code Title

Hydraulic Oil (IS 3098/IS 11656)

GST Rate

18%

HSN Code

HSN Code Title

Petroleum Oils And Preparations

GST Rate

18%

HSN Code

HSN Code Title

Industrial White Oil (IS 1083)

GST Rate

18%

HSN Code

HSN Code Title

Petroleum Oils & Jute Batching Oil

GST Rate

18%

HSN Code

HSN Code Title

Transformer Oil (No Bis Standard)

GST Rate

18%

HSN Code

HSN Code Title

Cutting Oil, Hydraulic, and White Oil

GST Rate

18%

HSN Code

HSN Code Title

Petroleum Oils, Non-Crude, Not Biodiesel

GST Rate

18%

HSN Code

HSN Code Title

Petroleum Gases: Liquefied, Other

GST Rate

18%

HSN Code

HSN Code Title

Automotive Diesel Fuel, Biodiesel

GST Rate

18%

HSN Code

HSN Code Title

Peptones

GST Rate

18%

HSN Code

HSN Code Title

Petroleum Oils, Containing Biodiesel, Non-Waste

GST Rate

18%

HSN Code

HSN Code Title

Waste oil (PCBs/PCTs/PBBs): PCB Waste Oil

GST Rate

18%

HSN Code

HSN Code Title

Petroleum Oils and Oils from Bituminous Minerals

GST Rate

18%

HSN Code

HSN Code Title

Liquified | Natural Gas

GST Rate

18%

HSN Code

HSN Code Title

Liquefied Propane, Non-Domestic Supply

GST Rate

5%

HSN Code

HSN Code Title

Liquefied Butanes, Non-Domestic Supply

GST Rate

5%

HSN Code

HSN Code Title

Ethylene, propylene, butylene

GST Rate

18%

HSN Code

HSN Code Title

Chlorinated Paraffin Wax

GST Rate

18%

HSN Code

HSN Code Title

LPG for Non-Automotive Use

GST Rate

Not under GST

HSN Code

HSN Code Title

LPG for Automotive Use

GST Rate

Not under GST

HSN Code

HSN Code Title

Liquified | Other | Other

GST Rate

Not under GST

HSN Code

HSN Code Title

In Gaseous State | Natural Gas

GST Rate

18%

HSN Code

HSN Code Title

In Gaseous State | Other

GST Rate

18%

HSN Code

HSN Code Title

Petroleum Jelly | Crude

GST Rate

18%

HSN Code

HSN Code Title

Petroleum Jelly | Other

GST Rate

18%

HSN Code

HSN Code Title

Paraffin Wax Below 0.75% Oil

GST Rate

18%

HSN Code

HSN Code Title

Paraffin Wax Less Than 0.75% Oil: Other

GST Rate

18%

HSN Code

HSN Code Title

Petroleum Coke: Not Calcined

GST Rate

18%

HSN Code

HSN Code Title

Other | Micro-Crystalline Petroleum Wax

GST Rate

18%

HSN Code

HSN Code Title

Other | Lignite Wax

GST Rate

18%

HSN Code

HSN Code Title

Other | Slack Wax

GST Rate

18%

HSN Code

HSN Code Title

Other Paraffin Wax Below 0.75% Oil

GST Rate

18%

HSN Code

HSN Code Title

Mineral Waxes & Products | Other

GST Rate

18%

HSN Code

HSN Code Title

Petroleum Coke: Calcined

GST Rate

18%

HSN Code

HSN Code Title

Non-Calcined Petroleum Coke

GST Rate

18%

HSN Code

HSN Code Title

Petroleum Coke | Not Calcined | Other

GST Rate

18%

HSN Code

HSN Code Title

Hydrocyanic Acid (Hydrogen Cyanide)

GST Rate

18%

HSN Code

HSN Code Title

Anode-Making Calcined Petroleum Coke

GST Rate

18%

HSN Code

HSN Code Title

Petroleum Coke | Calcined

GST Rate

18%

HSN Code

HSN Code Title

Petroleum Bitumen

GST Rate

18%

HSN Code

HSN Code Title

Other Residues of Petroleum or Bituminous Mineral Oils

GST Rate

18%

HSN Code

HSN Code Title

Oil Shale and Tar Sands

GST Rate

18%

HSN Code

HSN Code Title

Other | Asphalt, Natural

GST Rate

18%

HSN Code

HSN Code Title

Other | Bitumen, Natural

GST Rate

18%

HSN Code

HSN Code Title

Other | Gilsonete

GST Rate

18%

HSN Code

HSN Code Title

Natural Bitumen & Asphalt | Other

GST Rate

18%

HSN Code

HSN Code Title

Cut Backs (Bituminous)

GST Rate

18%

HSN Code

HSN Code Title

Other Bituminous Mixtures

GST Rate

18%

HSN Code

HSN Code Title

Other Anionic Surfactants

GST Rate

18%

HSN Code

HSN Code Title

Cationic Surfactants

GST Rate

18%

HSN Code

HSN Code Title

Non-Ionic Surfactants

GST Rate

18%

HSN Code

HSN Code Title

Other Organic Surfactants

GST Rate

18%

HSN Code

HSN Code Title

Washing Preps: Soap/Surfactant Based (Retail)

GST Rate

18%

HSN Code

HSN Code Title

Cleaning/Degreasing Preps (Retail)

GST Rate

18%

HSN Code

HSN Code Title

Other Surface-Active Preps (Retail)

GST Rate

18%

HSN Code

HSN Code Title

Artificial Waxes: Modified Lignite

GST Rate

18%

HSN Code

HSN Code Title

Anionic Surfactants: Linear Alkylbenzene Sulfonic Acid

GST Rate

18%

HSN Code

HSN Code Title

Anionic Surfactants (Other)

GST Rate

18%

HSN Code

HSN Code Title

Cationic Organic Surface-Active Agents

GST Rate

18%

HSN Code

HSN Code Title

Non-ionic Organic Surface-Active Agents

GST Rate

18%

HSN Code

HSN Code Title

Other Organic Surface-Active Agents

GST Rate

18%

HSN Code

HSN Code Title

Preparations Put Up For Retail Sale

GST Rate

18%

HSN Code

HSN Code Title

Non-Soap Cleaning/Degreasing (Synthetic, Retail)

GST Rate

18%

HSN Code

HSN Code Title

Other Washing/Cleaning (Soap-Based, Retail)

GST Rate

18%

HSN Code

HSN Code Title

Synthetic Detergent Preparations: Retail Sale, Other Types

GST Rate

18%

HSN Code

HSN Code Title

Sulphonated Castor, Fish Or Sperm Oil

GST Rate

5%

HSN Code

HSN Code Title

Penetrators in retail sale

GST Rate

18%

HSN Code

HSN Code Title

Non-Soap Wetting Agents (Retail)

GST Rate

18%

HSN Code

HSN Code Title

Soap-Based Washing/Cleaning (Retail)

GST Rate

18%

HSN Code

HSN Code Title

Wetting agents

GST Rate

18%

HSN Code

HSN Code Title

Non-Soap Cleaning/Degreasing (Retail)

GST Rate

18%

HSN Code

HSN Code Title

Soap-Based Washing/Cleaning (Synthetic, Retail)

GST Rate

18%

HSN Code

HSN Code Title

Organic Surface-Active Agents

GST Rate

18%

HSN Code

HSN Code Title

Burning Odoriferous Preparations

GST Rate

18%

HSN Code

HSN Code Title

Cleaning/Degreasing Preparations (Non-Soap)

GST Rate

18%

HSN Code

HSN Code Title

Retail sale preparations

GST Rate

18%

HSN Code

HSN Code Title

Textile and Leather Treatment Preparations

GST Rate

18%

HSN Code

HSN Code Title

Other Petroleum Oil Preparations

GST Rate

18%

HSN Code

HSN Code Title

Preparations for Treating Textiles/Leather/Furs

GST Rate

18%

HSN Code

HSN Code Title

Lubricating Preparations, Excluding High-Oil Content

GST Rate

18%

HSN Code

HSN Code Title

Footwear polishes

GST Rate

18%

HSN Code

HSN Code Title

Polishes and Creams for Shoes and Leather

GST Rate

18%

HSN Code

HSN Code Title

Coachwork Polishes & Similar Preparations: Excluding Metal Polishes

GST Rate

18%

HSN Code

HSN Code Title

Scouring preparations

GST Rate

18%

HSN Code

HSN Code Title

Cleaning Preparations

GST Rate

18%

HSN Code

HSN Code Title

Polishes and creams, scouring pastes | Other

GST Rate

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.

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Frequently Asked Questions

Clear answers to common queries about this topic.

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.

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Vineet Goyal

Chartered Accountant

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.

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