---
title: "1522 HSN Code | HSN Code for Degras from fatty substances in India"
description: "Know more about 1522 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1522 covering Degras from fatty substances."
canonical: "https://busy.in/hsn/sub-chapter-1522/"
---

# HSN Sub-chapter 1522: Degras from fatty substances

Degras,residues resulting from the treatment of fatty substances or animal or vegetable waxes

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 |
| --- | --- |
| 15220010 | [Degras – Residues from Fatty Substances or Waxes](https://busy.in/hsn/hsn-15220010/) |
| 15220020 | [Degras – Soap Stocks](https://busy.in/hsn/hsn-15220020/) |
| 15220090 | [Degras – Other Residues from Fatty Substances or Waxes](https://busy.in/hsn/hsn-15220090/) |

## Frequently asked questions

### What products are classified under HSN 1522

It includes Degras from fatty substances

### What are the e‑way bill and e‑invoice points while moving Degras from fatty substances?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### Do spares or accessories of Degras from fatty substances follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### How should I document Degras from fatty substances sent for job work?

Use a delivery challan for sending Degras from fatty substances 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.

### Can I claim ITC on inputs and services used for Degras from fatty substances?

If your outward supply of Degras from fatty substances 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 are warranty replacements of Degras from fatty substances 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 1522 (FY 2024-25)

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

- Exports: ₹3 Cr (−27.32% YoY) — 0.0001% of India's total exports
- Imports: ₹1 Cr — 0.0000% of India's total imports
- Trade balance: ₹1 Cr (Surplus); surplus rank #507 of 1233 sub-chapters
- Share of Chapter 15: 0.02% of its exports; import side 0.00%
- Rank within Chapter 15: #17 of 21 by export value; import-side #17

### Key metrics

- Export CAGR: 49.32% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1112 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +308.33% in FY 2019-20
- Contribution to Ch. 15: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 1522

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% | — | 0.00% | — | — | — | — | — | #1169 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +308.33% | 0.01% | — | — | — | — | — | #1130 |
| FY 2020-21 | 1.32 | 0.0001% | +34.69% | 0.01% | — | — | — | — | — | #1110 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −66.67% | 0.00% | — | — | — | — | — | #1153 |
| FY 2022-23 | 1.19 | 0.0000% | +170.45% | 0.01% | Nil | 0.0000% | — | 0.00% | +1.19 | #1136 |
| FY 2023-24 | 3.66 | 0.0001% | +207.56% | 0.02% | Nil | 0.0000% | — | 0.00% | +3.66 | #1101 |
| FY 2024-25 | 2.66 | 0.0001% | −27.32% | 0.02% | 1.40 | 0.0000% | — | 0.00% | +1.26 | #1112 |

- CAGR (7-year): exports 49.32%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 1522 export-import analysis

### Consistent export growth: 49.32% CAGR over 7 years

India's exports under HSN Sub-Chapter 1522 have grown at a compound annual rate of 49.32% over 7 fiscal years, rising from ₹0.24 Crore in FY 2018-19 to ₹2.66 Crore in FY 2024-25.

### HSN Sub-Chapter 1522 ranked #1112 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 1522 ranks #1112 out of 1233 sub-chapters by total export value. Within Chapter 15, it ranks #17 of 21. By trade surplus, it ranks #507 of 1233.

### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 1522 exports

The strongest single-year export movement for HSN Sub-Chapter 1522 was recorded in FY 2019-20, when exports surged by 308.33% over the prior year.

### India maintains a trade surplus of ₹1.26 Crore in HSN Sub-Chapter 1522 goods

In FY 2024-25, India's exports of ₹2.66 Cr exceeded imports of ₹1.40 Cr, resulting in a trade surplus of ₹1.26 Crore — ranking #507 of 1233 by surplus magnitude.

### HSN Sub-Chapter 1522 contributes 0.02% of Chapter 15 exports — ranked #17

Among the 21 sub-chapters under Chapter 15, HSN Sub-Chapter 1522 ranks #17 by export value — accounting for 0.02% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #17).

## 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 |
| #17 | HSN Sub-Chapter 1522: Degras from fatty substances (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/) |
| 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/) |
| 1521 | [Vegetable & insect waxes](https://busy.in/hsn/sub-chapter-1521/) |