Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Tariff Item Description of goods GST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
1507 Soya bean oil and its fractions, whether or not refined, but not chemically modified 2.5% 2.5% 5% Nil
1508 Ground nut oil and its fraction, whether or not refined, but not chemically modified 2.5% 2.5% 5% Nil
1509 Olive oil and its fractions, whether or not refined, but not chemically modified 2.5% 2.5% 5% Nil
1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions 2.5% 2.5% 5% Nil
1511 Palm oil and its fractions, refined or not refined, but not chemically modified 2.5% 2.5% 5% Nil
1512 Sunflower-seed, safflower or cotton seed oil and fraction thereof, whether or not refined, but not chemically modified 2.5% 2.5% 5% Nil
1513 Coconut, palm kernel or babassu oil and fractions thereof, refined or not, but chemically not modified 2.5% 2.5% 5% Nil
1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified 2.5% 2.5% 5% Nil
1515 Other fixed vegetable fats and vegetable oils (including jojoba oil) and their fractions, refined or not, but not chemically modified 2.5% 2.5% 5% Nil
1516 Vegetable fats and oils their fractions, partly or wholly hydrogenated, inter-esterifies, re-esterifies or elaidinised, whether or not refined, but not further prepared 2.5% 2.5% 5% Nil
1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different fats or vegetable oils 2.5% 2.5% 5% Nil
1518 Vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vaccum or in inert gas or otherwise chemically modified 2.5% 2.5% 5% Nil
1501 Pig fats (including lard) and poultry fat 6% 6% 12% Nil
1502 Fats of bovine animals, sheep or goats 6% 6% 12% Nil
1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared. 6% 6% 12% Nil
1504 Fish or marine mammals Fats and oils and their fractions, refined or not, but not modified chemically 6% 6% 12% Nil
1505 Wool grease and fatty substances derived there from (including lanolin) 6% 6% 12% Nil
1506 Other oils, fats of animals and their fractions, refined or not but chemically not modified 6% 6% 12% Nil
1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterifies, re-esterifies or elaidinised, whether or not refined, but not further prepared 6% 6% 12% Nil
1517 Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils 6% 6% 12% Nil
1518 animal fats and animal oils and their fractions, boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vaccum or in inert gas or otherwise chemically modified inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils 6% 6% 12% Nil
1517 10 All goods i.e. margarine, linoxyn 9% 9% 18% Nil
1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes 9% 9% 18% Nil
1521 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or refined or coloured 9% 9% 18% Nil
1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes 9% 9% 18% Nil