Rapeseed, colza and mustard oil, crude or refined (sarson ka tel).
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Mustard Oil falls under HSN 1514, in chapter 15 (Fats and oils).
Mustard oil sits in heading 1514 with rapeseed and canola oil. Kachi ghani (cold pressed) oil is crude oil of subheading 151491 and refined oil is 151499. All of them are 5%. Mustard seed itself is an oil seed of heading 1207 and mustard oil cake used as feed is heading 2306.
| Code | Description |
|---|---|
| 151411 | Low erucic acid rapeseed (canola) oil, crude |
| 151419 | Canola oil, other |
| 151491 | Other rapeseed or mustard oil, crude (kachi ghani) |
| 151499 | Other rapeseed or mustard oil, refined |
The GST rate on mustard 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.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 1514 |
| Above Rs 5 crore | 6 on every invoice | 151411, 151419, 151491 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 15 |
Here is how a line for mustard oil looks on a tax invoice within one state: 15 × litre tin at Rs 2,300.00 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) |
|---|---|---|---|---|---|---|---|
| Mustard Oil | 1514 | 15 × litre tin | 2,300.00 | 34,500.00 | 862.50 | 862.50 | 36,225.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 1,725.00 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 mustard oil:
Mustard Oil falls under HSN 1514: rapeseed, colza and mustard oil, crude or refined (sarson ka tel). Common 6 digit codes are 151411 for low erucic acid rapeseed (canola) oil, crude and 151419 for canola oil, other.
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 1514 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 151411, 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.