Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 1515 specifically identifies other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 1515 on all Tax Invoices for other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 1515

"Classifying other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Fats & Oils category. AasanKhata automatically monitors these shifts for you."