What is the GST (IGST) rate for HSN code 15071000?

HSN code 15071000 (Crude oil, whether or not degummed) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 15071000?

The Basic Customs Duty (BCD) for HSN code 15071000 is 45%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What is the unit of measurement for HSN code 15071000?

The standard unit of quantity (UQC) for HSN code 15071000 is kg, as listed in the Customs Tariff.

Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 15071000Crude oil, whether or not degummed

Q: What does HSN code 15071000 cover?

HSN code 15071000 covers Crude oil, whether or not degummed. It sits under Chapter 15 – Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes, in Section III – ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES.

Q: What is the HSN code for Crude oil, whether or not degummed?

The HSN code for Crude oil, whether or not degummed is 15071000, classified under Chapter 15 – Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes of India's Customs Tariff (ITC-HS).

15071000

5% IGSTSchedule I

Why might this GST rate differ?

This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.

Heading 1507: SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

150710005% IGST · Schedule I

Crude oil, whether or not degummed

Importing this at the standard rate costs ≈ ₹59.57 in duty for every ₹100 of shipment value.

Total duty (MFN)

59.57%

≈ ₹59.57 per ₹100 CIF

What will my shipment cost to land?

Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.

Shipment value (CIF — goods + insurance + freight)

₹

Country / FTA you're importing from

Goods value (CIF)₹10,00,000

Basic Customs Duty (45%)₹4,50,000

AIDC (2.25%)₹22,500

Social Welfare Surcharge (10%)₹47,250

IGST (5%)₹75,988

Total duty payable₹5,95,738

Total landed cost₹15,95,738

This is the standard rate — pick an FTA origin to see savings.

15071000IGST5%Total59.57%

Back to HSN Code Finder

Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2025, CBIC)·Last reviewed: June 17, 2026

Compliance at a glance

Import policy:Free1 mandatory clearance · Foods Safety & Standards Authority

*AS PER REVISED PROVISION OF PARA 2.60(B) OF HBP TARIFF RATE QUOTA (TRQ) IMPORTS FOR ITEM CRUDE SOYA-BEAN OIL WHETHER OR NOT DEGUMMED, UPTO 20,00,000 METRIC TONNE SHALL BE ALLOCATED DURING FINANCIAL YEAR 2022-23 ONLY.THE DUTY EXEMPTION UNDER THE SAID TRQS MAY BE AVAILED AS PER MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION NO.30/2022-CUSTOMS DATED 24.05.2022*AS PER REVISED PROVISIONS OF PARA 2.61(D)(IX)THE VALIDITY OF TRQS ISSUED DURING FY2022-23 FOR IMPORT OF CRUDE SOYA-BEAN OIL WHETHER OR NOT DEGUMMED UNDER ITC (HS) 15071000 IS REVISED TO 31-03-2023.BILL OF LADING DATED ON OR 31-03-2023 SHALL BE ALLOWED FOR IMPORTS UNDER CRUDE SOYA-BEAN OIL TRQS TILL 30-06-2023*FURTHER AS PER PROVISIONS IN PARA 2.61(D)DGFT INVITES FRESH APPLICATIONS W.E.F.27-05-2022 AND NOT LATER THAN 18.06.2022 AS STATED IN PARA 2-SUB PARA (I TO XIV) AS AMENDED FROM TIME TO TIME*APPLICATIONS FOR ALLOCATIONS DURING FY 2023-24 SHALL BE INVITED SEPERATELY AT SUBSEQUENT DATES.THE TRQ FOR EACH ELIGIBLE APPLICANT SHALL BE NOTIFIED AS PER THE DECISIONS OF THE EXIM FACILITATION COMMITTEE UNDER PARA 2.51 OF THE HBP 2015-20.THE EFC WHILE EXAMINING THE APPLICATIONS WILL TAKE INTO CONSIDERATIONS, INTER-ALIA, THE MONTHLY ANNUAL PROCESSING CAPACITY AT ANY POINT OF TIME,AS DEEMED FIT(REF DGFT PN NO.10/2015-20 DT 24-05-22, PN NO. 15/2015-20 DT 14-06-22, PN NO.24/2015-20 DT 12-09-22,PN NO.50/2015-20 DT 11-01-2023 AND PN NO 60/2015-20 DT 01-03-23)*SOYABEAN OIL IS ASSESSABLE AT TARIFF VALUE.REFER NTFN 36/2001 CUS(NT) DT 03-08-01 AS AMENDED FROM TIME TO TIME*IN CASE OF PGA FACILITATED BILLS I.E. WHICH HAVE NOT BEEN ROUTED THROUGH PGA FOR NOC,PROPER OFFICER SHOULD VERIFY AND ENSURE THAT THE MANDATORY DOCUMENTS-CERTIFICATE OF ANALYSIS-FOOD & SUPPLEMENT [0010FS],SPECIMEN COPY OF LABEL[0110FS],FSSAI IMPORT LICENSE[911001] HAVE BEEN UPLOADED IN (E-SANCHIT) BEFORE GIVING OUT-OF-CHARGE (OOC)*PORT OF ENTRIES FOR IMPORT OF FOOD ITEMS ARE ALLOWED TO BE IMPORTED ONLY IN AIRPORTS/ICD/SEZ/SEAPORTS/LCS AS LISTED IN APPENDIX-V LIST-A TO SCHEDULE-I OF IMPORT POLICY,ITC(HS) 2017*

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitkg.

BCD

Basic Customs Duty — the headline tariff rate from the First Schedule.

45%₹45.00

AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

5%₹2.25

SWS

Social Welfare Surcharge — calculated on (BCD + AIDC).

10%₹4.72

IGST

Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS).

5%₹7.60Notif. 009/2025-I84

Total Duty59.57%≈ ₹59.57 per ₹100 of CIF

How it's calculated

For an assessable value of ₹100:

BCD = AV × 45% = ₹45.00
AIDC = BCD × 5% = ₹2.25
SWS = (BCD + AIDC) × 10% = ₹4.72(exemption notifications exist for this code; verify eligibility)
IGST = (AV + BCD + AIDC + SWS) × 5% = ₹7.60
Total Duty = BCD + AIDC + SWS + IGST = ₹59.57 (59.57%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

Where to source to pay less

Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.

SAFTA (LDC) countriesBest rate0%save 45pp
Sri Lanka0%save 45pp
United Arab Emirats0%save 45pp
Australia10%save 35pp
MFN — no FTA (baseline)45%standard rate

Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.

Ask AI about this code

Answers are grounded in the official tariff data shown on this page.

AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.