Food & Grain 5% GST Updated 21 Apr 2026

HSN Code 1512
Edible Oil (sunflower, safflower, cottonseed)

Q: Are all cooking oils 5%?

Most refined edible oils used for cooking are 5% across India. Mustard, groundnut, sunflower, safflower, cottonseed, coconut (retail pack), palm — all 5%. Olive oil may be 5% (edible grade) or 12-18% (non-edible / cosmetic grade) depending on classification.

Q: Is coconut oil 5% or 12%?

Coconut oil for edible use sold in retail packs (≤ 1 L) is 5% under HSN 1513. Larger packs historically faced classification disputes (whether 'hair oil' or 'edible oil'); a Supreme Court ruling in 2024 largely settled this in favour of 5% for packaged edible-grade coconut oil.

Q: What UQC for bulk edible oil?

LTR (litres) for liquid oil. Some tin-pack wholesalers use KGS (kilograms) when priced by weight — both are GSTN-valid, but stay consistent per customer so reporting aligns.

HSN 1512 covers sunflower, safflower, and cottonseed oil. Most edible oils attract 5% GST across India. Vanaspati and specific modified oils have different codes.

HSN Code

1512

GST Rate

Preferred UQC

LTR

Rate details & exceptions

Sunflower, safflower, cottonseed (HSN 1512) → 5%. Groundnut oil (HSN 1508) → 5%. Coconut oil < 1L in retail pack (HSN 1513) → 5%. Mustard oil (HSN 1514) → 5%. Palm oil crude (HSN 1511) → 5%. Vanaspati (HSN 1516) → 5%. All refined edible oils stay at 5% — this is India-wide and stable.

What HSN 1512 covers

HSN 1512 applies to the following products and variants. If your item isn't in the list, consult a CA or search the CBIC HSN master for the exact sub-heading.

Sunflower oil (refined)
Safflower oil
Cottonseed oil
Mustard oil (HSN 1514, same rate)
Groundnut oil (HSN 1508, same rate)
Palm oil (HSN 1511, same rate)

How to enter HSN 1512 on an invoice

On a GST-compliant invoice, add the following for each line item:

HSN code: 1512
Description: Edible Oil (sunflower, safflower, cottonseed) (or your specific SKU name)
UQC: LTR
Quantity, rate per unit, taxable value
GST rate: 5% (split as CGST + SGST for intra-state, or IGST for inter-state)

21bill auto-fills HSN 1512 and the 5% rate the moment you type "edible oil (sunflower, safflower, cottonseed)" in the item description — so you don't memorise codes.

Questions people ask about HSN 1512

Are all cooking oils 5%?

Most refined edible oils used for cooking are 5% across India. Mustard, groundnut, sunflower, safflower, cottonseed, coconut (retail pack), palm — all 5%. Olive oil may be 5% (edible grade) or 12-18% (non-edible / cosmetic grade) depending on classification.

Is coconut oil 5% or 12%?

Coconut oil for edible use sold in retail packs (≤ 1 L) is 5% under HSN 1513. Larger packs historically faced classification disputes (whether 'hair oil' or 'edible oil'); a Supreme Court ruling in 2024 largely settled this in favour of 5% for packaged edible-grade coconut oil.

What UQC for bulk edible oil?

LTR (litres) for liquid oil. Some tin-pack wholesalers use KGS (kilograms) when priced by weight — both are GSTN-valid, but stay consistent per customer so reporting aligns.

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⚠️ This page is a working reference, not tax advice. GST rates and classifications change — confirm with your CA or the latest CBIC notification before filing. Last reviewed 21 April 2026.