HSN code 15121940 is the 8-digit tariff item for safflower oil, non-edible grade (sunflower seed, safflower or cotton seed oil and their fractions thereof, whether or not refined), under heading 1512 and sub-heading 151219 (Chapter 15). GST is 5%: 2.5% CGST + 2.5% SGST within a state, or 5% IGST to another state. Rates as of 2026-10-21.
HSN 15121940 at a glance
| Tariff item (8 digits) | 15121940 |
|---|---|
| Heading (4 digits) | 1512: Sunflower seed, safflower or cotton seed oil and their fractions thereof, whether or not refined, but not chemically modified |
| Sub-heading (6 digits) | 151219: Other |
| Chapter | 15: Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes |
| Description | Safflower oil, non-edible grade (sunflower seed, safflower or cotton seed oil and their fractions thereof, whether or not refined) |
| GST rate | 5% |
| Within the state | 2.5% CGST + 2.5% SGST (or UTGST) |
| To another state | 5% IGST |
9/2025-CT(R), Schedule I, S. No. 89 (HSN 1512) covers "Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified" at 5%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 1512 | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 89 |
Worked example: a ₹1,000 sale under HSN 15121940
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 other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (1512) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (151219) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (15121940), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 151219
- HSN 15121910: Sunflower oil, edible grade (sunflower seed, safflower or cotton seed oil and their fractions thereof... (5%)
- HSN 15121920: Sunflower oil, non-edible grade (other than crude oil) (5%)
- HSN 15121930: Safflower oil, edible grade (sunflower seed, safflower or cotton seed oil and their fractions thereof... (5%)
See every rate entry for the heading on the HSN 1512 page, or all Chapter 15 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).