HSN (Goods)
ITC Eligible
No RCM

1518

ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF HEADING 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED

GST Rate
12%
Tax BreakdownTotal: 12%
CGST: 6%
SGST: 6%

Tax Calculator for 1518

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E-Way Bill Rules

For animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included, the E-Way Bill threshold is ₹50,000. Since the rate is 12%, you must generate a bill if the Taxable Value exceeds ₹44,642.

Example Calculation

  • Base Value: 44,642
  • + GST (12%): 5,357.04
  • Total Invoice: ~₹50,000

Invoice Example

Breakdown for a sample invoice value of ₹1,000:

Taxable Value₹1,000.00
GST (12%)+ ₹120
Total Payable1120

Can I claim ITC?

Yes, if used for business. This reduces your final cash liability.

Visual Guide

Input Tax Credit (ITC) Logic

1. Tax Paid on Purchase- ₹180
2. Tax Collected on Sales+ ₹300
Net Payable to Govt₹120

Compliance & Validation

HSN 1518 falls under Chapter 15. It is mandatory to mention this code on invoices if your annual turnover exceeds ₹5 Crore. For turnover below ₹5 Crore, mentioning the 4-digit code (1518) is sufficient for B2B invoices.

Ensure that you charge 6% CGST and 6% SGST for intra-state supplies of animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included. For inter-state supplies, the full 12% IGST applies.

Frequently Asked Questions

Q: What is the GST Rate for HSN Code 1518?

The GST rate for HSN Code 1518 (ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF HEADING 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED) is 12%.

Q: Is HSN 1518 eligible for Input Tax Credit (ITC)?

ITC availability is classified as 'eligible'. Generally, businesses can claim ITC unless used for personal consumption or blocked under Section 17(5).

Q: How to calculate GST amount for ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF HEADING 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED?

Multiply the taxable value by 0.12. For ₹1000 value, GST is ₹120.

Q: Does Reverse Charge (RCM) apply?

No, standard Forward Charge applies.