---
title: "1521 HSN Code | HSN Code for Vegetable & insect waxes in India"
description: "Know more about 1521 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1521 covering Vegetable & insect waxes."
canonical: "https://busy.in/hsn/sub-chapter-1521/"
---

# HSN Sub-chapter 1521: Vegetable & insect waxes

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured

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: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 15211011 | [Edible Carnauba Wax](https://busy.in/hsn/hsn-15211011/) |
| 15211019 | [Tulles And Other Net Fabrics \| Of Cotton](https://busy.in/hsn/hsn-15211019/) |
| 15211090 | [Vegetable Waxes \| Other](https://busy.in/hsn/hsn-15211090/) |
| 15219010 | [Other \| Beewax Whether Or Not Coloured](https://busy.in/hsn/hsn-15219010/) |
| 15219020 | [Other : Shellac wax whether or not coloured](https://busy.in/hsn/hsn-15219020/) |
| 15219090 | [Vegetable Waxes and Similar Products \| Other](https://busy.in/hsn/hsn-15219090/) |

## Frequently asked questions

### What products are classified under HSN 1521

It includes Vegetable & insect waxes

### Can reverse charge ever apply to transactions involving Vegetable & insect waxes?

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

### If I repair and return Vegetable & insect waxes, 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 I claim ITC on inputs and services used for Vegetable & insect waxes?

If your outward supply of Vegetable & insect waxes 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.

### How do I bill a kit or combo that includes Vegetable & insect waxes?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### How should I document Vegetable & insect waxes sent for job work?

Use a delivery challan for sending Vegetable & insect waxes to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### What should my invoice and records include for Vegetable & insect waxes?

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.

## India's trade performance: HSN Sub-Chapter 1521 (FY 2024-25)

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

- Exports: ₹72 Cr (+18.36% YoY) — 0.0020% of India's total exports
- Imports: ₹58 Cr (+9.78% YoY) — 0.0010% of India's total imports
- Trade balance: ₹14 Cr (Surplus); surplus rank #472 of 1233 sub-chapters
- Share of Chapter 15: 0.42% of its exports; import side 0.04%
- Rank within Chapter 15: #12 of 21 by export value; import-side #12

### Key metrics

- Export CAGR: 23.04% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #861 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +74.72% in FY 2019-20
- Contribution to Ch. 15: 0.42% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 1521

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 | 20.85 | 0.0009% | — | 0.27% | 43.45 | 0.0012% | — | 0.06% | −22.60 | #945 |
| FY 2019-20 | 36.43 | 0.0016% | +74.72% | 0.44% | 45.50 | 0.0014% | +4.72% | 0.07% | −9.07 | #879 |
| FY 2020-21 | 42.66 | 0.0020% | +17.10% | 0.35% | 38.24 | 0.0013% | −15.96% | 0.05% | +4.42 | #854 |
| FY 2021-22 | 37.46 | 0.0012% | −12.19% | 0.33% | 61.14 | 0.0013% | +59.88% | 0.04% | −23.68 | #913 |
| FY 2022-23 | 56.23 | 0.0016% | +50.11% | 0.34% | 55.09 | 0.0010% | −9.90% | 0.03% | +1.14 | #875 |
| FY 2023-24 | 61.11 | 0.0017% | +8.68% | 0.40% | 52.84 | 0.0009% | −4.08% | 0.04% | +8.27 | #877 |
| FY 2024-25 | 72.33 | 0.0020% | +18.36% | 0.42% | 58.01 | 0.0010% | +9.78% | 0.04% | +14.32 | #861 |

- CAGR (7-year): exports 23.04%/yr, imports 4.93%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 1521 export-import analysis

### Consistent export growth: 23.04% CAGR over 7 years

India's exports under HSN Sub-Chapter 1521 have grown at a compound annual rate of 23.04% over 7 fiscal years, rising from ₹20.85 Crore in FY 2018-19 to ₹72.33 Crore in FY 2024-25.

### HSN Sub-Chapter 1521 ranked #861 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 1521 ranks #861 out of 1233 sub-chapters by total export value. Within Chapter 15, it ranks #12 of 21. By trade surplus, it ranks #472 of 1233.

### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 1521 exports

The strongest single-year export movement for HSN Sub-Chapter 1521 was recorded in FY 2019-20, when exports surged by 74.72% over the prior year.

### India maintains a trade surplus of ₹14.32 Crore in HSN Sub-Chapter 1521 goods

In FY 2024-25, India's exports of ₹72.33 Cr exceeded imports of ₹58.01 Cr, resulting in a trade surplus of ₹14.32 Crore — ranking #472 of 1233 by surplus magnitude.

### Import growth of 4.93% CAGR signals stable import dependency for Vegetable & insect waxes

India's imports under HSN Sub-Chapter 1521 have grown at 4.93% CAGR, reaching ₹58.01 Crore in FY 2024-25.

### HSN Sub-Chapter 1521 contributes 0.42% of Chapter 15 exports — ranked #12

Among the 21 sub-chapters under Chapter 15, HSN Sub-Chapter 1521 ranks #12 by export value — accounting for 0.42% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #12).

## 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 |
| #12 | HSN Sub-Chapter 1521: Vegetable & insect waxes (this hsn sub-chapter) | ₹72 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/) |
| 1518 | [Animal & vegetable fats & oils](https://busy.in/hsn/sub-chapter-1518/) |
| 1520 | [Crude glycerol & glycerol waters](https://busy.in/hsn/sub-chapter-1520/) |
| 1522 | [Degras from fatty substances](https://busy.in/hsn/sub-chapter-1522/) |