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. Chapter 15: Animal, vegetable or microbial fats and oils and their cleavage products.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 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 Notification 9/2025-CT(R), Schedule I, S.No. 93 |
| 5%2.5% + 2.5% | 1516 | Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared Notification 9/2025-CT(R), Schedule I, S.No. 94 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 1516 in the GSTN HSN master (13 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 1516 10 | ANIMAL FATS AND OILS AND THEIR FRACTIONS | – | |
| 1516 10 00 | ANIMAL FATS AND OILS AND THEIR FRACTIONS | – | Save |
| 1516 20 | VEGETABLE FATS AND OILS AND THEIR FRACTIONS: | – | |
| 1516 20 11 | EDIBLE GRADE | – | Save |
| 1516 20 19 | OTHER | – | Save |
| 1516 20 21 | EDIBLE GRADE | – | Save |
| 1516 20 29 | OTHER | – | Save |
| 1516 20 31 | EDIBLE GRADE | – | Save |
| 1516 20 39 | OTHER | – | Save |
| 1516 20 91 | EDIBLE GRADE | – | Save |
| 1516 20 99 | OTHER | – | Save |
| 1516 30 | MICROBIAL FATS AND OILS AND THEIR FRACTIONS | – | |
| 1516 30 00 | MICROBIAL FATS AND OILS AND THEIR FRACTIONS | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (1516) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
