---
title: "1518 HSN Code | HSN Code for Animal & vegetable fats & oils in India"
description: "Know more about 1518 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1518 covering Animal & vegetable fats & oils."
canonical: "https://busy.in/hsn/sub-chapter-1518/"
---

# HSN Sub-chapter 1518: Animal & vegetable fats & oils

Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included

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 |
| --- | --- |
| 15180011 | [Linseed Oil (Edible, Vegetable Origin)](https://busy.in/hsn/hsn-15180011/) |
| 15180019 | [Edible grade](https://busy.in/hsn/hsn-15180019/) |
| 15180021 | [Dehydrated castor oil edible](https://busy.in/hsn/hsn-15180021/) |
| 15180029 | [Edible grade](https://busy.in/hsn/hsn-15180029/) |
| 15180031 | [Edible veg fats & oils other](https://busy.in/hsn/hsn-15180031/) |
| 15180039 | [Modified veg fats/oils other](https://busy.in/hsn/hsn-15180039/) |
| 15180040 | [With millet content 15% or more by weight](https://busy.in/hsn/hsn-15180040/) |

## Frequently asked questions

### What products are classified under HSN 1518

It includes Animal & vegetable fats & oils

### Any import/export nuance for Animal & vegetable fats & oils?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### If I repair and return Animal & vegetable fats & oils, 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.

### Can reverse charge ever apply to transactions involving Animal & vegetable fats & oils?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Animal & vegetable fats & oils are forward charge. Check the current notifications for any special cases before deciding.

### Can I claim ITC on inputs and services used for Animal & vegetable fats & oils?

If your outward supply of Animal & vegetable fats & oils is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### What should my invoice and records include for Animal & vegetable fats & oils?

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.

### Does MRP, weight or pack size change GST treatment for Animal & vegetable fats & oils?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

## India's trade performance: HSN Sub-Chapter 1518 (FY 2024-25)

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

- Exports: ₹378 Cr (−5.53% YoY) — 0.0102% of India's total exports
- Imports: ₹18 Cr (+140.16% YoY) — 0.0003% of India's total imports
- Trade balance: ₹359 Cr (Surplus); surplus rank #281 of 1233 sub-chapters
- Share of Chapter 15: 2.19% of its exports; import side 0.01%
- Rank within Chapter 15: #7 of 21 by export value; import-side #15

### Key metrics

- Export CAGR: 7.77% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #585 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +111.82% in FY 2021-22
- Contribution to Ch. 15: 2.19% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 1518

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 | 241.03 | 0.0105% | — | 3.15% | 102.55 | 0.0029% | — | 0.15% | +138.48 | #576 |
| FY 2019-20 | 94.46 | 0.0043% | −60.81% | 1.14% | 228.71 | 0.0068% | +123.02% | 0.33% | −134.25 | #731 |
| FY 2020-21 | 75.27 | 0.0035% | −20.32% | 0.62% | 26.48 | 0.0009% | −88.42% | 0.03% | +48.79 | #776 |
| FY 2021-22 | 159.44 | 0.0051% | +111.82% | 1.38% | 50.63 | 0.0011% | +91.20% | 0.04% | +108.81 | #700 |
| FY 2022-23 | 242.59 | 0.0067% | +52.15% | 1.46% | 24.83 | 0.0004% | −50.96% | 0.01% | +217.76 | #655 |
| FY 2023-24 | 399.69 | 0.0110% | +64.76% | 2.65% | 7.57 | 0.0001% | −69.51% | 0.01% | +392.12 | #569 |
| FY 2024-25 | 377.58 | 0.0102% | −5.53% | 2.19% | 18.18 | 0.0003% | +140.16% | 0.01% | +359.40 | #585 |

- CAGR (7-year): exports 7.77%/yr, imports -25.05%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 1518 export-import analysis

### Consistent export growth: 7.77% CAGR over 7 years

India's exports under HSN Sub-Chapter 1518 have grown at a compound annual rate of 7.77% over 7 fiscal years, rising from ₹241.03 Crore in FY 2018-19 to ₹377.58 Crore in FY 2024-25.

### HSN Sub-Chapter 1518 ranked #585 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 1518 ranks #585 out of 1233 sub-chapters by total export value. Within Chapter 15, it ranks #7 of 21. By trade surplus, it ranks #281 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 1518 exports

The strongest single-year export movement for HSN Sub-Chapter 1518 was recorded in FY 2021-22, when exports surged by 111.82% over the prior year.

### India maintains a trade surplus of ₹359.40 Crore in HSN Sub-Chapter 1518 goods

In FY 2024-25, India's exports of ₹377.58 Cr exceeded imports of ₹18.18 Cr, resulting in a trade surplus of ₹359.40 Crore — ranking #281 of 1233 by surplus magnitude.

### Import growth of -25.05% CAGR signals stable import dependency for Animal & vegetable fats & oils

India's imports under HSN Sub-Chapter 1518 have grown at -25.05% CAGR, reaching ₹18.18 Crore in FY 2024-25.

### HSN Sub-Chapter 1518 contributes 2.19% of Chapter 15 exports — ranked #7

Among the 21 sub-chapters under Chapter 15, HSN Sub-Chapter 1518 ranks #7 by export value — accounting for 2.19% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #15).

## 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 (this hsn sub-chapter) | ₹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 |

## 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/) |
| 1509 | [Concentrated milk & cream](https://busy.in/hsn/sub-chapter-1509/) |
| 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/) |
| 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/) |