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HSN 1512 5% GST

HSN Code 1512 — Sunflower oil

HSN code 1512 covers Sunflower Seed, Safflower or Cotton Seed Oil and Their Fractions Thereof, Whether or Not Refined, but Not Chemically Modified. Under GST 2.0 (effective 22 September 2025), HSN 1512 (sunflower oil) is taxed at 5% GST. This code falls under Chapter 15 — Animal, Vegetable or Microbial Fats and Oils and Their Cleavage Products, Prepared Edible Fats, Animal or Vegetable Waxes.

Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).

HSN 1512 at a glance

HSN Code1512
DescriptionSunflower Seed, Safflower or Cotton Seed Oil and Their Fractions Thereof, Whether or Not Refined, but Not Chemically Modified
GST Rate (GST 2.0)5%
ChapterChapter 15 — Animal, Vegetable or Microbial Fats and Oils and Their Cleavage Products, Prepared Edible Fats, Animal or Vegetable Waxes
Heading1512

GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.

About HSN 1512

HSN heading 1512 covers sunflower seed oil, safflower oil and cotton seed oil, along with their fractions, whether or not refined, provided they have not been chemically modified. In everyday trade this is the heading a wholesaler reaches for when invoicing refined sunflower cooking oil, crude or refined safflower oil, and cotton seed (binola) oil sold for kitchen and food use. Because GST 2.0 placed edible vegetable oils in the concessional band, supplies under 1512 attract 5% GST, the lowest non-nil slab. The 4-digit code shown here is a heading; the specific commodity sits in a 6 or 8-digit sub-code beneath it (crude versus refined, edible versus industrial grade), so pick the deeper code your product actually maps to. Where you report it depends on turnover: up to Rs 5 crore a 4-digit HSN suffices on B2B invoices, above that you must show 6 digits on every invoice, and 8 digits for export or import shipments. The same code flows onto the tax invoice, the HSN-wise summary in GSTR-1, and the e-way bill. Classification tip: once the oil is hydrogenated or otherwise chemically modified, it leaves 1512 and moves to a different heading.

Sub-classifications under HSN 1512

14 more specific 6- and 8-digit codes fall under 1512 (sunflower oil). The exact sub-code depends on the product variant; the GST rate is shown for each.

HSN CodeDescriptionGST
151211Crude Oil:5%
151219Other :5%
151221Crude Oil, Whether or Not Gossypol Has Been Removed5%
151229Other :5%
15121110Sunflower Seed Oil5%
15121120Safflower Seed Oil (Kardi Seed Oil)5%
15121910Sunflower Oil, Edible Grade5%
15121920Sunflower Oil, Non-Edible Grade (Other Than Crude Oil)5%
15121930Safflower Oil, Edible Grade5%
15121940Safflower Oil, Non-Edible Grade5%
15121990Other5%
15122100Crude Oil, Whether or Not Gossypol Has Been Removed5%
15122910Edible Grade5%
15122990Other5%

Frequently Asked Questions

What GST rate applies to refined sunflower oil under HSN 1512?
Refined sunflower oil falls under HSN heading 1512 and attracts 5% GST, which is the concessional slab edible vegetable oils sit in under GST 2.0. The same 5% rate covers safflower oil and cotton seed oil and their fractions within this heading, whether crude or refined, as long as the oil has not been chemically modified.
Does hydrogenated or chemically modified sunflower oil still fall under HSN 1512?
No. Heading 1512 is limited to sunflower, safflower and cotton seed oils that are not chemically modified, even when refined. Once the oil is hydrogenated, interesterified or otherwise chemically altered (for example into vanaspati or a modified fat), it no longer qualifies here and must be classified under the appropriate separate heading for processed fats, so the 1512 entry should not be used for it.
What is the HSN code for sunflower oil?
The HSN code for sunflower oil is 1512, under Chapter 15 (Animal, Vegetable or Microbial Fats and Oils and Their Cleavage Products, Prepared Edible Fats, Animal or Vegetable Waxes).
What is the GST rate on sunflower oil?
Under GST 2.0, HSN 1512 (sunflower oil) is taxed at 5% GST.
Which chapter does HSN code 1512 belong to?
HSN 1512 belongs to Chapter 15 of the HSN classification — Animal, Vegetable or Microbial Fats and Oils and Their Cleavage Products, Prepared Edible Fats, Animal or Vegetable Waxes.
Is the HSN code 1512 mandatory on invoices for sunflower oil?
Yes. To bill sunflower oil under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (1512) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.

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