Mustard HSN Code

Understanding Mustard HSN Codes and GST Rates

Mustard, a versatile plant, gives us everything from cooking oil to flavorful condiments. For businesses dealing with mustard and its derivatives, understanding the correct HSN (Harmonized System of Nomenclature) codes and corresponding GST (Goods and Services Tax) rates is crucial for smooth operations and tax compliance.

The HSN system, a global standard for classifying traded products, helps ensure uniformity in taxation. In India, the GST regime relies heavily on these codes to determine the applicable tax rates. When we talk about “Mustard HSN Code,” we’re actually looking at a range of codes that cover mustard seeds, oil, and various prepared mustard products, each with its own GST implication.

Exploring Mustard’s HSN Classifications

The provided data clearly categorizes mustard-related products under different chapters, each with specific HSN codes and GST rates.

• Chapter 15: Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
  • This chapter is dedicated to mustard oil. Various HSN codes like 15149120 (Crude Mustard Oil), 15141990 (Low Erucic Acid Rape or Colza Oil and its fractions), 15149910 (Refined Colza Oil of Edible Grade), 15141920 (Refined Rapeseed Oil of Edible Grade), 15149110 (Crude Colza Oil), 15149930 (Refined Rapeseed Oil of Edible Grade), 15141110 (Crude Colza Oil), and 15149190 (Crude Rapeseed Oil) all fall under this chapter.
  • Crucially, all these mustard oils and related refined/crude oils consistently have a 5% GST rate. This low rate applies to edible oils, making them more affordable.
• Chapter 23: Residues and waste from the food industries; prepared animal fodder
  • HSN code 23069012 covers “Oil-Cake And Other Solid Residues… Of Mustard Seeds.” This refers to mustard oil cake, a byproduct of oil extraction, often used as animal feed.
  • Mustard oil cake also attracts a 5% GST rate.
• Chapter 12: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medical plants; straw and fodder
  • HSN code 12075090 specifically identifies “Other Oil Seeds And Oleaginous Fruits, Whether Or Not Broken Mustard Seeds : Other.” This code is for the raw mustard seeds themselves.
  • Mustard seeds are also subject to a 5% GST rate.
  • Additionally, 12089000 and 1208 cover “Flours And Meals Of Oil Seeds Or Oleaginous Fruits, Other Than Those Of Mustard,” also at 5% GST.
• Chapter 21: Miscellaneous edible preparations
  • This chapter includes prepared mustard products. HSN code 21033000 is specifically for “Mustard Flour And Meal And Prepared Mustard.”
  • Unlike the raw seeds and oil, prepared mustard products, including mustard flour and meal, and prepared mustard, have a 12% GST rate. Other HSN codes under this chapter (like 21039090 for “Other” sauces, 21031000 for Soya Sauce, 21039020 for Chilli Sauce, 21039010 for Curry Paste, 21032000 for Tomato Ketchup, and 21039040 for Mixed Condiments) also carry a 12% GST rate.

GST Rates for Mustard Products: A Clear Distinction

The data reveals a clear distinction in GST rates based on the processing level of mustard products:

• Raw Mustard Seeds: 5% GST
• Mustard Oil (Crude or Refined): 5% GST
• Mustard Oil Cake: 5% GST
• Prepared Mustard (Flour, Meal, Condiments): 12% GST

This tiered structure ensures that essential edible oils and raw materials are taxed at a lower rate, while processed and prepared condiments attract a slightly higher GST.