HSN Code for Mustard Oil
The HSN code for mustard oil falls under Heading 1514 in India.
For standard mustard oil, the relevant specific tariff item is 15149120, while refined mustard oil of edible grade is classified under 15149920.
Mustard oil under HSN 1514 generally attracts 5% GST.
What Is the HSN Code for Mustard Oil?
The broad HSN heading is:
1514 — Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
The most relevant specific codes are:
- 15149120 – Mustard oil
- 15149920 – Refined mustard oil of edible grade
The correct code depends on whether the product is standard mustard oil or refined edible-grade mustard oil.
Quick Summary
| Product Type | HSN Code | GST Rate |
|---|---|---|
| Mustard oil | 15149120 | 5% |
| Refined mustard oil of edible grade | 15149920 | 5% |
HSN Classification for Mustard Oil
Mustard oil falls under Chapter 15, which covers animal, vegetable or microbial fats and oils and their cleavage products.
Within HSN 1514, the tariff separates mustard oil from colza and rapeseed oil.
The relevant product-level classifications are:
- 15149120 – Mustard oil
- 15149920 – Refined mustard oil of edible grade
This is more precise than using only the broad HSN 1514 heading.
GST Rate on Mustard Oil
Mustard oil under HSN 1514 generally attracts 5% GST.
For an applicable intra-state supply:
- 2.5% CGST
- 2.5% SGST
For an applicable inter-state supply:
- 5% IGST
This rate applies to mustard oil and its relevant fractions under the heading, subject to the exact product classification.
Difference Between HSN 15149120 and 15149920
The distinction is based on the oil type and level of processing.
15149120 applies to mustard oil under the applicable non-refined/other crude mustard-oil category.
15149920 applies specifically to refined mustard oil of edible grade.
Businesses should therefore identify whether the mustard oil is refined before assigning the final 8-digit tariff item.
Mustard Oil vs Rapeseed and Colza Oil
HSN 1514 covers several related oils, but they have different product-level codes.
For example:
- Colza oil → separate tariff item
- Mustard oil → 15149120
- Rapeseed oil → separate tariff item
- Refined mustard oil of edible grade → 15149920
These products should not all be invoiced under one common 8-digit code simply because they share HSN Heading 1514.
Related HSN Codes
| HSN Code | Description |
| 1514 | Rape, colza or mustard oil and fractions |
| 15149110 | Colza oil |
| 15149120 | Mustard oil |
| 15149190 | Rapeseed oil |
| 15149910 | Refined colza oil of edible grade |
| 15149920 | Refined mustard oil of edible grade |
| 15149930 | Refined rapeseed oil of edible grade |
FAQs About Mustard Oil HSN Code
Is refined mustard oil classified differently from regular mustard oil?
Yes. Standard mustard oil falls under 15149120, while refined mustard oil of edible grade falls under 15149920.
Is HSN 1514 enough for invoicing?
HSN 1514 is the broad heading. Where a more specific 8-digit code is required, businesses should use the tariff item matching the actual product.
Are colza oil and mustard oil classified under the same code?
They share the broad Heading 1514, but they have separate product-level tariff items.
Does chemically modified mustard oil remain under HSN 1514?
Not necessarily. HSN 1514 specifically covers mustard oil and its fractions whether or not refined, but not chemically modified. Chemically modified oils may require a different classification.
Sources
- Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates for HSN 1514
- Ministry of Commerce & Industry, Government of India — Indian tariff classification for mustard oil
- Government of India tariff schedules — HSN 15149120 and 15149920
Last Reviewed: 7 October 2026
The exact HSN code depends on whether the mustard oil is refined and whether it meets the edible-grade tariff description.
