Oil HSN Code
GST rates and HSN code for Oil.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Dairy produce; birds eggs; natural honey; edibal product of aanimal origin, not elsewhere spcified or inculded | Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Other Other | 04059090 | 12% | – | 01/07/2017 | – |
| Essential <strong>oil</strong>s and resinoids, perfumery, cosmetic or toilet preparations | Essential Oils (Terpeneless Or Not), Including Concretes And Absolutes; Resinoids; Extracted Oleoresins; Concentrates Of Essential Oils In Fats, In Fixed Oils, In Waxes Or The Like, Obtained By Enfleurage Or Maceration; Terpenic By-Products Of The Deterpe | 33012928 | 18% | – | 01/07/2017 | – |
| Essential Oils (Terpeneless Or Not), Including Concretes And Absolutes; Resinoids; Extracted Oleoresins; Concentrates Of Essential Oils In Fats, In Fixed Oils, In Waxes Or The Like, Obtained By Enfleurage Or Maceration; Terpenic By-Products Of The Deterpe | 33019011 | 18% | – | 01/07/2017 | – | |
| Essential Oils (Terpeneless Or Not), Including Concretes And Absolutes; Resinoids; Extracted Oleoresins; Concentrates Of Essential Oils In Fats, In Fixed Oils, In Waxes Or The Like, Obtained By Enfleurage Or Maceration; Terpenic By-Products Of The Deterpe | 33012913 | 18% | – | 01/07/2017 | – | |
| Animal or vegetable fats and <strong>oil</strong>s and their cleavage products; prepared edible fats; animal or vegetable waxes | Other Virgin Olive Oils | 15094000 | 5% | – | – | – |
| Ground-Nut Oil And Its Fractions, Whether Or Not Refined, But Not Chemically Modified | 1508 | 5% | – | 01/07/2017 | – | |
| Vegetable Fats And Oils And Their Fractions, Partly Or Wholly Hydrogenated, Inter-Esterified, Re-Esterified Or Elaidinised, Whether Or Not Refined, But Not Further Prepared. | 1516 | 5% | – | 01/07/2017 | – | |
| Animal Or Vegetable 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 | 15180011 | 12% | – | 01/07/2017 | – | |
| Coconut (Copra), Palm Kernel Or Babassu Oil And Fractions Thereof, Whether Or Not Refined, But Not Chemically Modified Coconut (Copra) Oil And Its Fractions : Crude Oil | 15131100 | 5% | – | 01/07/2017 | – | |
| Articles of iron or steel | Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipeline — Welded, Of Stailess Steel | 73061100 | 18% | – | 01/07/2017 | – |
| Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other, Longitudinally Welded | 73051221 | 18% | – | 01/07/2017 | – | |
| Residues and waste from the food industries; prepared animal fodder | Oil-Cake And Other Solid Residues, Whetheror Not Ground Or In The Form Of Pellets, Resulting From The Extraction Ofground-Nut Oil – Oil-Cake And Other Solid Residues, Whether Ornot Ground Or In The Form Of Pellets, Resultingfrom The Extraction Of Ground-N | 23050020 | 5% | – | 01/07/2017 | – |
| Mineral fuels, mineral <strong>oil</strong>s and products of their distillation; bituminous substances; mineral waxes | Petroleum Oils And Oils Obtained From Bituminous Minerals, Other Than Crude; Preparations Not Elsewhere Specified Or Included, Containing By Weight 70% Or More Of Petroleum Oils Or Of Oils Obtained From Bituminous Minerals, These Oils Being The Basi | 27109100 | 18% | – | 01/07/2017 | – |
| Bitumen And Asphalt, Natural; Bituminous Or Oil Shale And Tar Sands; Asphaltites And Asphaltic Rocks – Other: Bitumen, Natural | 27149020 | 18% | – | 01/07/2017 | – | |
| Residual Oil | 27101969 | 18% | – | 01/07/2017 | – | |
| Miscellaneous chemical products | Rosin And Resin Acids, And Derivatives Thereof; Rosin Spirit And Rosin Oils; Run Gums Ester Gums | 38063000 | 18% | – | 01/07/2017 | – |
| Industrial Monocarboxylic Fatty Acids; Acid Oils From Refining; Industrial Fatty Alcohols Industrial Fatty Alcohols: Cetyl Alcohol | 38237010 | 18% | – | 01/07/2017 | – | |
| Cocoa and cocoa preparations | Cocoa Butter, Fat And Oil | 18040000 | 18% | – | 15/11/2017 | – |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Sulphur Of All Kinds, Other Than Sublimed Sulphur, Precipitated Sulphur And Collodial Sulphur – Sulphur Of All Kinds, Other Than Sublimed Sulphur, Precipitated Sulphur And Collodial Sulphur: Sulphur Recovered As By-Product In Refining Of Crude Oil | 25030010 | 5% | – | 15/11/2017 | – |
| <strong>Oil</strong> seeds and oleaginous fruits, miscellaneous grains,seeds and fruit; industrial or medical plants; straw and fodder | Other Oil Seeds And Oleagino Fruits, Whether Or Not Broken Other : Other : Niger Seed | 12079930 | 5% | – | 01/07/2017 | – |
The Oil HSN Code and Understand GST Implications
“Oil” is a broad term encompassing a vast array of substances derived from various sources, each with distinct properties and applications. Consequently, the Harmonized System Nomenclature (HSN) codes for different types of oil vary significantly, leading to diverse Goods and Services Tax (GST) rates in India. This blog post aims to clarify the HSN codes applicable to different categories of oil based on the provided data and their corresponding GST implications.
Discover HSN Codes for Vegetable and Animal Oils
The data reveals several HSN codes for vegetable and animal-based oils:
- 15094000: This code specifically covers “Other Virgin Olive Oils” and attracts a GST rate of 5% with no CESS.
- 1508: This entry pertains to “Ground-Nut Oil And Its Fractions, Whether Or Not Refined, But Not Chemically Modified” and has a GST rate of 5% effective from 01/07/2017.
- 1516: This HSN code applies to “Vegetable Fats And Oils And Their Fractions, Partly Or Wholly Hydrogenated, Inter-Esterified, Re-Esterified Or Elaidinised, Whether Or Not Refined, But Not Further Prepared,” with a GST rate of 5% effective from 01/07/2017.
- 15131100: This code is for “Coconut (Copra) Oil And Its Fractions : Crude Oil” and carries a GST rate of 5% with no CESS, effective from 01/07/2017.
- 04059090: This HSN code covers “Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Other Other” and has a GST rate of 12% effective from 01/07/2017.
- 15180011: This code applies to “Animal Or Vegetable 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” and has a GST rate of 12% effective from 01/07/2017.
Learn About HSN Codes for Essential and Industrial Oils
The data also includes HSN codes for essential oils and industrial oils:
- 33012928, 33019011, 33012913: These codes cover various “Essential Oils (Terpeneless Or Not), Including Concretes And Absolutes; Resinoids; Extracted Oleoresins; Concentrates Of Essential Oils In Fats, In Fixed Oils, In Waxes Or The Like, Obtained By Enfleurage Or Maceration; Terpenic By-Products Of The Deterpe” and attract a GST rate of 18% effective from 01/07/2017.
- 38237010: This HSN code is for “Industrial Fatty Alcohols: Cetyl Alcohol” and has a GST rate of 18% effective from 01/07/2017.
- 38063000: This code covers “Rosin And Resin Acids, And Derivatives Thereof; Rosin Spirit And Rosin Oils; Run Gums Ester Gums” and has a GST rate of 18% effective from 01/07/2017.
Understand HSN Codes for Mineral Oils and Related Products
Furthermore, the data provides HSN codes for mineral oils and their byproducts:
- 27109100: This HSN code is for “Petroleum Oils And Oils Obtained From Bituminous Minerals, Other Than Crude; Preparations Not Elsewhere Specified Or Included, Containing By Weight 70% Or More Of Petroleum Oils Or Of Oils Obtained From Bituminous Minerals, These Oils Being The Basi” and has a GST rate of 18% effective from 01/07/2017.
- 27101969: This code applies to “Residual Oil” and carries a GST rate of 18% effective from 01/07/2017.
- 27149020: This HSN code covers “Bitumen And Asphalt, Natural; Bituminous Or Oil Shale And Tar Sands; Asphaltites And Asphaltic Rocks – Other: Bitumen, Natural” with a GST rate of 18% effective from 01/07/2017.
- 25030010: This code is for “Sulphur Of All Kinds, Other Than Sublimed Sulphur, Precipitated Sulphur And Collodial Sulphur – Sulphur Of All Kinds, Other Than Sublimed Sulphur, Precipitated Sulphur And Collodial Sulphur: Sulphur Recovered As By-Product In Refining Of Crude Oil” and has a GST rate of 5% effective from 15/11/2017.
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