HSN code · Customs Tariff of India · GST rate
15163000 is the 8-digit HSN code for “Microbial fats and oils and their fractions”: tariff item 1516 30 00 under heading 1516 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5% or 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 15Heading 1516Sub-heading 1516 30Tariff item 1516 30 00
Microbial fats and oils and their fractions
Tariff item 1516 30 00 · Heading 1516 · Chapter 15, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
151630008 digits: 15 + 16 + 30 + 001516 30 00Microbial fats and oils and their fractionsHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 15 covers animal or vegetable fats and oil and their cleavage products; prepared edible fats, animal or vegetable waxes. It sits in Section III, animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.
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 not refined, but not further prepared.
1516 30 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 1516.
Microbial fats and oils and their fractions. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
2 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%. No single rate is stated for 15163000 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 1516 (this code's heading) | |||
| Schedule I, S. No. 93Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 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%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Schedule I, S. No. 94Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 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 | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 1516, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 151630, goes on B2B tax invoices.
Many businesses show the full 15163000, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 2 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 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 not refined, but not further prepared. The codes below sit closest to 15163000 in the Customs Tariff of India: the other tariff items under heading 1516 and codes elsewhere in chapter 15. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
15162029Tariff item 1516 20 2915162091Tariff item 1516 20 9115163000, this page's code, is tariff item 1516 30 00 under the same heading.
15171021Heading 1517 · tariff item 1517 10 2115171029Heading 1517 · tariff item 1517 10 29Codes under other headings of chapter 15, animal or vegetable fats and oil and their cleavage products; prepared edible fats, animal or vegetable waxes. Each page shows that code's own heading and GST rate entries.
Questions
It depends on the goods: 2 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%: Schedule I, S. No. 93 (5%); Schedule I, S. No. 94 (5%). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 1516 or 151630; many businesses use the full 15163000.
Tariff item 1516 30 00 of the Customs Tariff of India, First Schedule: “Microbial fats and oils and their fractions”, under heading 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 not refined, but not further prepared”), in chapter 15 (animal or vegetable fats and oil and their cleavage products; prepared edible fats, animal or vegetable waxes), Section III (animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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