---
title: "1509 HSN Code | HSN Code for Concentrated milk & cream in India"
description: "Know more about 1509 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1509 covering Concentrated milk & cream."
canonical: "https://busy.in/hsn/sub-chapter-1509/"
---

# HSN Sub-chapter 1509: Concentrated milk & cream

ground-nut oil and its fractions, whether or not refined, but not chemically modified

Part of [Chapter 15: Animal or Vegetable Fats, Oils and Their Cleavage Products](https://busy.in/hsn/chapter-15/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 15091000 | [Other Olive Oils: Crude Oil](https://busy.in/hsn/hsn-15091000/) |
| 15092000 | [Extra Virgin Olive Oil](https://busy.in/hsn/hsn-15092000/) |
| 15093000 | [Virgin Olive Oil](https://busy.in/hsn/hsn-15093000/) |
| 15094000 | [Other Virgin Olive Oils](https://busy.in/hsn/hsn-15094000/) |
| 15099010 | [Other \| Edible Grade](https://busy.in/hsn/hsn-15099010/) |
| 15099090 | [Groundnut Oils and Fractions \| Other](https://busy.in/hsn/hsn-15099090/) |

## Frequently asked questions

### What products are classified under HSN 1509

It includes Concentrated milk & cream

### If I repair and return Concentrated milk & cream, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### Does packaging or branding change how GST applies to Concentrated milk & cream?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Concentrated milk & cream is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### What should my invoice and records include for Concentrated milk & cream?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### Is the composition scheme suitable if I mainly trade Concentrated milk & cream?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### How are warranty replacements of Concentrated milk & cream handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

## India's trade performance: HSN Sub-Chapter 1509 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹3 Cr (+109.82% YoY) — 0.0001% of India's total exports
- Imports: ₹405 Cr (+2.37% YoY) — 0.0066% of India's total imports
- Trade balance: −₹401 Cr (Deficit); surplus rank #846 of 1233 sub-chapters
- Share of Chapter 15: 0.02% of its exports; import side 0.27%
- Rank within Chapter 15: #16 of 21 by export value; import-side #7

### Key metrics

- Export CAGR: 24.24% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1106 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +109.82% in FY 2024-25
- Contribution to Ch. 15: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 1509

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 15 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 15 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.01% | 337.02 | 0.0094% | — | 0.48% | −336.09 | #1137 |
| FY 2019-20 | 1.79 | 0.0001% | +92.47% | 0.02% | 185.77 | 0.0055% | −44.88% | 0.27% | −183.98 | #1103 |
| FY 2020-21 | 1.83 | 0.0001% | +2.23% | 0.02% | 238.39 | 0.0082% | +28.33% | 0.28% | −236.56 | #1101 |
| FY 2021-22 | 1.41 | 0.0000% | −22.95% | 0.01% | 340.64 | 0.0075% | +42.89% | 0.24% | −339.23 | #1128 |
| FY 2022-23 | 2.03 | 0.0001% | +43.97% | 0.01% | 316.90 | 0.0055% | −6.97% | 0.19% | −314.87 | #1113 |
| FY 2023-24 | 1.63 | 0.0000% | −19.70% | 0.01% | 395.24 | 0.0070% | +24.72% | 0.32% | −393.61 | #1130 |
| FY 2024-25 | 3.42 | 0.0001% | +109.82% | 0.02% | 404.59 | 0.0066% | +2.37% | 0.27% | −401.17 | #1106 |

- CAGR (7-year): exports 24.24%/yr, imports 3.09%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 1509 export-import analysis

### Consistent export growth: 24.24% CAGR over 7 years

India's exports under HSN Sub-Chapter 1509 have grown at a compound annual rate of 24.24% over 7 fiscal years, rising from ₹0.93 Crore in FY 2018-19 to ₹3.42 Crore in FY 2024-25.

### HSN Sub-Chapter 1509 ranked #1106 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 1509 ranks #1106 out of 1233 sub-chapters by total export value. Within Chapter 15, it ranks #16 of 21. By trade surplus, it ranks #846 of 1233.

### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 1509 exports

The strongest single-year export movement for HSN Sub-Chapter 1509 was recorded in FY 2024-25, when exports surged by 109.82% over the prior year.

### India records a trade deficit of ₹401.17 Crore in HSN Sub-Chapter 1509 goods

In FY 2024-25, India's imports of ₹404.59 Cr exceeded exports of ₹3.42 Cr, resulting in a trade deficit of ₹401.17 Crore — ranking #846 of 1233 by surplus magnitude.

### Import growth of 3.09% CAGR signals stable import dependency for Concentrated milk & cream

India's imports under HSN Sub-Chapter 1509 have grown at 3.09% CAGR, reaching ₹404.59 Crore in FY 2024-25.

### HSN Sub-Chapter 1509 contributes 0.02% of Chapter 15 exports — ranked #16

Among the 21 sub-chapters under Chapter 15, HSN Sub-Chapter 1509 ranks #16 by export value — accounting for 0.02% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.27% share (rank #7).

## Related Sub-Chapters in Chapter 15

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 1515: Vegetable Oils & Fats](https://busy.in/hsn/sub-chapter-1515/) | ₹10,394 Cr |
| #2 | [HSN Sub-Chapter 1508: Ground-nut oil & fractions](https://busy.in/hsn/sub-chapter-1508/) | ₹3,109 Cr |
| #3 | [HSN Sub-Chapter 1516: Partially hydrogenated animal/veg oils](https://busy.in/hsn/sub-chapter-1516/) | ₹954 Cr |
| #4 | [HSN Sub-Chapter 1513: Coconut oil](https://busy.in/hsn/sub-chapter-1513/) | ₹451 Cr |
| #5 | [HSN Sub-Chapter 1502: Animal fats](https://busy.in/hsn/sub-chapter-1502/) | ₹441 Cr |
| #6 | [HSN Sub-Chapter 1504: Fish oils & their fractions](https://busy.in/hsn/sub-chapter-1504/) | ₹403 Cr |
| #7 | [HSN Sub-Chapter 1518: Animal & vegetable fats & oils](https://busy.in/hsn/sub-chapter-1518/) | ₹378 Cr |
| #8 | [HSN Sub-Chapter 1512: Sunflower seed oil & fractions](https://busy.in/hsn/sub-chapter-1512/) | ₹329 Cr |
| #9 | [HSN Sub-Chapter 1507: Soybean oil & fractions](https://busy.in/hsn/sub-chapter-1507/) | ₹219 Cr |
| #10 | [HSN Sub-Chapter 1514: Rape seed oil & fractions](https://busy.in/hsn/sub-chapter-1514/) | ₹214 Cr |
| #16 | HSN Sub-Chapter 1509: Concentrated milk & cream (this hsn sub-chapter) | ₹3 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 1501 | [Industrial ovens & furnaces](https://busy.in/hsn/sub-chapter-1501/) |
| 1502 | [Animal fats](https://busy.in/hsn/sub-chapter-1502/) |
| 1503 | [Lard products & oils](https://busy.in/hsn/sub-chapter-1503/) |
| 1504 | [Fish oils & their fractions](https://busy.in/hsn/sub-chapter-1504/) |
| 1505 | [Wool grease](https://busy.in/hsn/sub-chapter-1505/) |
| 1506 | [Animal fats & oils](https://busy.in/hsn/sub-chapter-1506/) |
| 1507 | [Soybean oil & fractions](https://busy.in/hsn/sub-chapter-1507/) |
| 1508 | [Ground-nut oil & fractions](https://busy.in/hsn/sub-chapter-1508/) |
| 1510 | [Olive oil & fractions, blends included](https://busy.in/hsn/sub-chapter-1510/) |
| 1511 | [Palm oil](https://busy.in/hsn/sub-chapter-1511/) |
| 1512 | [Sunflower seed oil & fractions](https://busy.in/hsn/sub-chapter-1512/) |
| 1513 | [Coconut oil](https://busy.in/hsn/sub-chapter-1513/) |
| 1514 | [Rape seed oil & fractions](https://busy.in/hsn/sub-chapter-1514/) |
| 1515 | [Vegetable Oils & Fats](https://busy.in/hsn/sub-chapter-1515/) |
| 1516 | [Partially hydrogenated animal/veg oils](https://busy.in/hsn/sub-chapter-1516/) |
| 1517 | [Margarine & fat mixes](https://busy.in/hsn/sub-chapter-1517/) |
| 1518 | [Animal & vegetable fats & oils](https://busy.in/hsn/sub-chapter-1518/) |
| 1520 | [Crude glycerol & glycerol waters](https://busy.in/hsn/sub-chapter-1520/) |
| 1521 | [Vegetable & insect waxes](https://busy.in/hsn/sub-chapter-1521/) |
| 1522 | [Degras from fatty substances](https://busy.in/hsn/sub-chapter-1522/) |