HSN Code 15042020
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified fats and oils and their fractions of fish, other than liver oils : fish lipid oil
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified fats and oils and their fractions of fish, other than liver oils : fish lipid oil
When does this rate apply?
Use this HSN Code on tax invoices when supplying Fats and oils and their fractions, of fish or marine mammals, whether or not ref. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.