Vegetable oils for cooking: soybean, groundnut, olive, palm, sunflower, coconut, mustard and others.
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Edible Oil falls under HSN 1507 to 1515.
Every vegetable oil has its own heading in chapter 15: soybean 1507, groundnut 1508, olive 1509, palm 1511, sunflower and safflower 1512, coconut 1513, mustard and rapeseed 1514, other fixed oils 1515. Crude and refined oils are both 5%. Vanaspati and margarine are hydrogenated or blended fats of headings 1516 and 1517, also 5% now.
| Code | Description |
|---|---|
| 150790 | Soybean oil, refined |
| 150890 | Groundnut oil, refined |
| 151190 | Palm oil and palmolein, refined |
| 151219 | Sunflower oil, refined |
| 151319 | Coconut oil, refined |
| 151499 | Rapeseed or mustard oil, other |
The GST rate on edible oil is 5%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year. Edible Oil has no single code, so use the heading of the exact item you sell; the example below uses 1507.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 1507 |
| Above Rs 5 crore | 6 on every invoice | 150790, 150890, 151190 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 15 |
Here is how a line for edible oil looks on a tax invoice within one state: 15 × litre tin at Rs 1,950.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Edible Oil | 1507 | 15 × litre tin | 1,950.00 | 29,250.00 | 731.25 | 731.25 | 30,712.50 |
Sold to a buyer in another state, the same line carries IGST of Rs 1,462.50 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 15 (Fats and oils) covers: Animal, vegetable and microbial fats and oils, refined or not, and edible fat mixtures.
Products often bought, sold or invoiced together with edible oil:
Edible Oil falls under HSN 1507 to 1515: vegetable oils for cooking: soybean, groundnut, olive, palm, sunflower, coconut, mustard and others. Common 6 digit codes are 150790 for soybean oil, refined and 150890 for groundnut oil, refined.
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states.
There is no single code for edible oil: use the heading of the item you sell. If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code, such as 1507, on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 150790, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.