GST rate and HSN code for edible oil
GST on edible oil is 5% from 22 September 2025, for loose and packed oil alike. Each oil has its own HSN: mustard 1514, sunflower 1512, groundnut 1508, soybean 1507, palm 1511, and rice bran and other vegetable oils 1515. Vanaspati and other hydrogenated vegetable fats (1516) are also 5%.
HSN code and GST rate for edible oil
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Mustard (sarson) oil | 1514 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 91 |
| Sunflower oil | 1512 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 89 |
| Groundnut (moongphali) oil | 1508 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 85 |
| Soybean oil | 1507 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 84 |
| Palm oil | 1511 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 88 |
| Rice bran and other fixed vegetable oils | 1515 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 92 |
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): “Vegetable oils and their fractions, whether or not refined, but not chemically modified”.
What to print on the bill
- Use the exact heading for each oil; your CA's HSN summary groups sales by it.
- Loose oil from a tin is still 5%. There is no loose exemption for oils.
- Blended oil is usually billed under the heading of the oil that dominates; follow your supplier's HSN.
- 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
- Using 1515 for every oil. Mustard, sunflower and groundnut have their own headings.
- Selling coconut oil in small hair-oil packs under 1513; it may belong in 3305. See the coconut oil page.
- Thinking loose oil is exempt like loose rice. It is not.
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 edible oil
What is the HSN code for mustard oil?
1514 (rape, colza or mustard oil), at 5%.
Is refined oil taxed more than kachi ghani oil?
No. The entries say 'whether or not refined, but not chemically modified', so both are 5%.
What is the HSN for rice bran oil?
It falls under 1515, 'other fixed vegetable or microbial fats and oils', at 5%.
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.