HSN code 1510 is the Customs Tariff heading for other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509, in Chapter 15 (Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes). The GST rate is 5%: 2.5% CGST + 2.5% SGST within a state, or 5% IGST to another state. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 1510
These are the entries of the current GST rate notifications whose column (2) names heading 1510 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 1510 | Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 | 5% | 9/2025-CT(R), Schedule I, S. No. 87 |
Goods of heading 1510 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 1510
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
Worked example: a ₹1,000 sale under HSN 1510
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
How to write HSN 1510 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (1510) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 15
Chapter 15 of the Customs Tariff is Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes. This list has 21 of its headings, each with its own page. See all Chapter 15 headings.
- HSN 1501: Pig fats and poultry fat (5%)
- HSN 1502: Fats of bovine animals (5%)
- HSN 1503: Lard stearin, lard oil, oleostearin (5%)
- HSN 1504: Fats and oils and their fractions (5%)
- HSN 1505: Wool grease (5%)
- HSN 1506: Other animal fats and oils (5%)
- HSN 1507: Soya-bean oil and its fractions (5%)
- HSN 1508: Ground-nut oil and its fractions (5%)
- HSN 1509: Olive oil and its fractions (5%)
- HSN 1511: Palm oil and its fractions (5%)
- HSN 1512: Sunflower seed (5%)
- HSN 1513: Coconut, palm kernel or babassu oil (5%)