HSN code 15162039 is the 8-digit tariff item for vegetable fats and oils and their fractions: other, under heading 1516 and sub-heading 151620 (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 15162039 at a glance
| Tariff item (8 digits) | 15162039 |
|---|---|
| Heading (4 digits) | 1516: Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared |
| Sub-heading (6 digits) | 151620: Vegetable fats and oils and their fractions |
| Chapter | 15: Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes |
| Description | Vegetable fats and oils and their fractions: other |
| 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. 93 (HSN 1516) covers "Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not..." 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 |
|---|---|---|---|---|
| 1516 | 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 | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 93 |
Worked example: a ₹1,000 sale under HSN 15162039
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 (1516) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (151620) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (15162039), 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 151620
- HSN 15162011: Edible grade (vegetable fats and oils and their fractions) (5%)
- HSN 15162019: Vegetable fats and oils and their fractions: other (5%)
- HSN 15162021: Edible grade (vegetable fats and oils and their fractions) (5%)
- HSN 15162029: Vegetable fats and oils and their fractions: other (5%)
- HSN 15162031: Edible grade (vegetable fats and oils and their fractions) (5%)
- HSN 15162091: Edible grade (vegetable fats and oils and their fractions) (5%)
- HSN 15162099: Vegetable fats and oils and their fractions: other (5%)
See every rate entry for the heading on the HSN 1516 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).