Mmargarine, edible mixture or preparations of animal,vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats and oils or their fractions of heading 1515. 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% | 1517 | Margarine, linoxyn; Edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 Notification 9/2025-CT(R), Schedule I, S.No. 95 |
| 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 1517 in the GSTN HSN master (10 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 | |
|---|---|---|---|
| 1517 10 | MARGARINE, EXCLUDING LIQUID MARGARINE: | – | |
| 1517 10 10 | OF ANIMAL ORIGIN | – | Save |
| 1517 10 21 | EDIBLE GRADE | – | Save |
| 1517 10 22 | LINOXYN | – | Save |
| 1517 10 29 | OTHER | – | Save |
| 1517 90 | OTHER : | – | |
| 1517 90 10 | SAL FAT (PROCESSED OR REFINED) | – | Save |
| 1517 90 30 | IMITATION LARD OF ANIMAL ORIGIN | – | Save |
| 1517 90 40 | IMITATION LARD OF VEGETABLE ORIGIN | – | Save |
| 1517 90 90 | OTHER | – | 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 (1517) 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.
