HSN Code 15091000
Olive oil and its fractions, whether or not refined, but not chemically modified virgin
HSN15091000
Olive oil and its fractions, whether or not refined, but not chemically modified virgin
5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
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 15091000?
HSN Code 15091000 is the official Harmonized System of Nomenclature code for Olive oil and its fractions, whether or not refined, but not chemically modified virgin, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 15091000?
HSN Code 15091000 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 15091000 belong to?
HSN Code 15091000 falls under Chapter 15 -- Animal or vegetable fats and oils of the GST tariff.