GST rate and HSN code for coconut oil
GST on coconut oil is 5% from 22 September 2025, but the HSN depends on how it is sold. Edible coconut oil is HSN 1513 and hair oil is HSN 3305; both are now 5%. Before the change hair oil was 18%, so the split mattered for the rate. It still matters for your HSN summary.
HSN code and GST rate for coconut oil
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Coconut oil sold as edible oil | 1513 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 90 |
| Coconut-based hair oil | 3305 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 245 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Coconut (copra), palm kernel or babassu oil (edible); hair oil under 3305”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Coconut-based hair oil | 18% | 5% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Print 1513 for coconut oil sold as edible oil and 3305 for packs sold as hair oil.
- Follow the HSN on your supplier's invoice; it reflects how the product is labelled.
- Keep separate item codes for the cooking pack and the hair oil pack of the same brand.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Billing a scented or 'enriched' hair oil as edible coconut oil.
- Assuming all small coconut oil bottles are hair oil. The label and use decide it.
- Mixing both under one item so the HSN summary in GSTR-1 is wrong.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on coconut oil
Is coconut oil 5% or 18%?
5% in both cases since 22 September 2025: edible coconut oil under 1513 (Schedule I, S. No. 90) and hair oil under 3305 (Schedule I, S. No. 245).
How do I know whether a coconut oil pack is hair oil?
Look at the label and the supplier's invoice. A pack labelled and sold for use on hair is classified as hair oil; one labelled as edible oil is 1513.
Is copra taxed?
Copra (dried coconut kernel, 1203) is 5% under Schedule I, S. No. 63. Fresh or dried coconuts in shell are nil.
More items in HSN chapter 15 and kirana and grocery staples
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.