HSN code 15159091 is the 8-digit tariff item for edible grade (other fixed vegetable or microbial fats and oils and their fractions, whether or not refined), under heading 1515 and sub-heading 151590 (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 15159091 at a glance
| Tariff item (8 digits) | 15159091 |
|---|---|
| Heading (4 digits) | 1515: Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified |
| Sub-heading (6 digits) | 151590: Other |
| Chapter | 15: Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes |
| Description | Edible grade (other fixed vegetable or microbial fats and oils and their fractions, 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. 92 (HSN 1515) covers "Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, 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 |
|---|---|---|---|---|
| 1515 | Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 92 |
Worked example: a ₹1,000 sale under HSN 15159091
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 (1515) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (151590) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (15159091), 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 151590
- HSN 15159010: Chul moogra oil, mawra oil, kokam oil, tobacco seed oil, sal oil (other fixed vegetable or microbial fats... (5%)
- HSN 15159020: Fixed vegetable oils, namely the following:neem seed oil, karanj oil, silk cotton seed oil, khakhon oil... (5%)
- HSN 15159030: Cardamom oil, chillies or capsicum oil, turmeric oil, ajwain seed oil, niger seed oil, garlic oil (other... (5%)
- HSN 15159040: Mango kernel oil, mahua oil, rice bran oil (other fixed vegetable or microbial fats and oils and their... (5%)
See every rate entry for the heading on the HSN 1515 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).