HSN Code 15099090 -- – Olive oil and its fractions, whether or not refined, but not chemically modified (GST Rate 5%)

HSN Code 15099090

Olive oil and its fractions, whether or not refined, but not chemically modified other : other

HSN15099090

Olive oil and its fractions, whether or not refined, but not chemically modified other : other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 1509
Subheading: 150990
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Olive oil and its fractions, whether or not refined, but not chemically modified. 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.

Frequently asked questions

What is HSN Code 15099090?
HSN Code 15099090 is the official Harmonized System of Nomenclature code for Olive oil and its fractions, whether or not refined, but not chemically modified other : other, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 15099090?
HSN Code 15099090 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 15099090 belong to?
HSN Code 15099090 falls under Chapter 15 -- Animal or vegetable fats and oils of the GST tariff.
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