Chapter 27 HSN Codes - Fuels, Petroleum & Gas

Complete chapter-wise list with descriptions and GST rates.

HSN Codes in Chapter 27

HSN 27 - Bio-gas (5% GST)
HSN 2701 - Coal; briquettes, ovoids and similar solid fuels manufactured from coal (18% GST)
HSN 2702 - Lignite, whether or not agglomerated, excluding jet (18% GST)
HSN 2703 - Peat (including peat litter), whether or not agglomerated (18% GST)
HSN 2704 - Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon (5% GST)
HSN 2705 - Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons (5% GST)
HSN 2706 - Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars (18% GST)
HSN 2707 - Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non- aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene (18% GST)
HSN 2708 - Pitch and pitch coke, obtained from coal tar or from other mineral tars (18% GST)
HSN 2710 - (a) Kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST iii. Marine Fuel 0.5% (FO) (5% GST)
HSN 2711 - Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited] (18% GST)
HSN 2712 - Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured (18% GST)
HSN 2713 - Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals (18% GST)
HSN 2714 - Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks (18% GST)
HSN 2715 - Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut- backs) (18% GST)
HSN 271112 - Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers (5% GST)
HSN 27011100 - COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - COAL, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED: ANTHRACITE (18% GST)
HSN 27011200 - COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - COAL, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED: BITUMINOUS COAL (18% GST)
HSN 27011910 - COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - COAL, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED: - OTHER COAL: COKING COAL (18% GST)
HSN 27011920 - COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - COAL, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED: - OTHER COAL: STEAM COAL (18% GST)
HSN 27011990 - COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - COAL, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED: - OTHER COAL: OTHER (18% GST)
HSN 27012010 - COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL: ANTHRACITE AGGLOMERATED (18% GST)
HSN 27012090 - COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL: OTHER (18% GST)
HSN 27021000 - LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET - LIGNITE, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED (18% GST)
HSN 27022000 - LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET - AGGLOMERATED LIGNITE (18% GST)
HSN 27030010 - PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED - PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED: PEAT WHETHER OR NOT COMPRESSED INTO BALES, BUT NOT AGGLOMERATED (18% GST)
HSN 27030090 - PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED - PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED: OTHER (18% GST)
HSN 27040010 - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON: RETORT CARBON (GAS CARBON) (5% GST)
HSN 27040020 - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON: COKE AND SEMI-COKE OF LIGNITE OR OF PEAT (5% GST)
HSN 27040030 - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON: HARD COKE OF COAL (5% GST)
HSN 27040040 - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON: SOFT COKE OF COAL (5% GST)
HSN 27040090 - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON: OTHER (5% GST)
HSN 27050000 - COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS (5% GST)
HSN 27060010 - TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS - TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS: COAL TAR (18% GST)
HSN 27060090 - TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS - TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS: OTHER (18% GST)
HSN 27071000 - OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS BENZOL (BENZENE) (18% GST)
HSN 27072000 - OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS TOLUOL (TOLUENE) (18% GST)
HSN 27073000 - OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS XYLOL (XYLENES) (18% GST)
HSN 27074000 - OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS NAPHTHELENE (18% GST)
HSN 27075000 - OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS OTHER AROMATIC HYDROCARBON MIXTURES OF WHICH 65% OR MORE BY VOLUME (INCLUDING LOSSES) DISTILS AT 250OC BY THE ASTM D 86 METHOD (18% GST)
HSN 27076000 - OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS PHENOLS (18% GST)
HSN 27079100 - OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS - OTHER: CREOSOTE OILS (18% GST)
HSN 27079900 - OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS - OTHER: OTHER (18% GST)
HSN 27081010 - PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS - PITCH: OBTAINED BY BLENDING WITH CREOSOTE OIL OR OTHER COAL TAR DISTILLATES (18% GST)
HSN 27081090 - PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS - PITCH: OTHER (18% GST)
HSN 27082000 - PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS - PITCH COKE (18% GST)
HSN 27090000 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE (5% GST)
HSN 27101211 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINIGN BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS--LIGHT OILS AND PREPARATIONS---MOTOR SPIRIT----SPECIAL BOILING POINT SPIRITS (OTHER THAN BENZENE, TOLUOL) WITH NOMINAL BOILING POINT RANGE 55-115 DEGREES CENTIGRADE (5% GST)
HSN 27101212 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINIGN BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS--LIGHT OILS AND PREPARATIONS---MOTOR SPIRIT----SPECIAL BOILING POINT SPIRITS (OTHER THAN BENZENE,BENZOL,TOLUENE AND TOLUOL) WITH NOMINAL BOILING POINT RANGE 63-70 DEGREES CENTIGRADE (5% GST)
HSN 27101213 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINIGN BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS--LIGHT OILS AND PREPARATIONS---MOTOR SPIRIT----OTHER SPECIAL BOILING POINT SPIRITS (OTHER THAN BENZENE, BENZOL, TOLUENE AND TOLUOL) (5% GST)
HSN 27101219 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINIGN BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS--LIGHT OILS AND PREPARATIONS---MOTOR SPIRIT----OTHER (5% GST)
HSN 27101220 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINIGN BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS--LIGHT OILS AND PREPARATIONS---NATURAL GASOLINE LIQUID (NCL) (5% GST)
HSN 27101290 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINIGN BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS--LIGHT OILS AND PREPARATIONS---OTHER (5% GST)
HSN 27101910 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS, OTHER THAN WASTE OILS: - OTHER: SUPERIOR KEROSINE OIL (SKO) (5% GST)
HSN 27101920 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS, OTHER THAN WASTE OILS: - OTHER: AVIATION TURBINE FUEL (ATF) (5% GST)
HSN 27101930 - HIGH SPEED DIESEL OIL (5% GST)
HSN 27101940 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS, OTHER THAN WASTE OILS: - OTHER: LIGHT DIESEL OIL (LDO) (5% GST)
HSN 27101950 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS, OTHER THAN WASTE OILS: - OTHER: FUEL OIL (5% GST)
HSN 27101960 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS, OTHER THAN WASTE OILS: - OTHER: BASE OIL (5% GST)
HSN 27101970 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS, OTHER THAN WASTE OILS: - OTHER: JUTE BATCHING OIL AND TEXTILE OIL (5% GST)
HSN 27101980 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS, OTHER THAN WASTE OILS: - OTHER: LUBRICATING OIL (5% GST)
HSN 27101990 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS, OTHER THAN WASTE OILS: - OTHER: OTHER (5% GST)
HSN 27102000 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS, CONTAINING BIO-DIESEL, OTHER THAN WASTE OILS (5% GST)
HSN 27109100 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS - WASTE OIL: CONTAINING POLYCHLORINATED BIPHENYLS (PCBS), POLYCHLORINATED TERPHENYLS (PCTS) OR POLYBROMINATED BIPHENYLS (PBBS) (5% GST)
HSN 27109900 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS -OTHER (5% GST)
HSN 27111100 - PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS - LIQUIFIED: NATURAL GAS (18% GST)
HSN 27111200 - Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited (5% GST)
HSN 27111300 - PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS - LIQUIFIED: BUTANE (18% GST)
HSN 27111400 - PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS - LIQUIFIED: ETHYLENE, PROPYLENE, BUTYLENE AND BUTADIENE (18% GST)
HSN 27111900 - PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS - LIQUIFIED: OTHER (18% GST)
HSN 27112100 - PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS - IN GASEOUS STATE: NATURAL GAS (18% GST)
HSN 27112900 - PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS - IN GASEOUS STATE: OTHER (18% GST)
HSN 27121010 - PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED - PETROLEUM JELLY: CRUDE (18% GST)
HSN 27121090 - PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED - PETROLEUM JELLY: OTHER (18% GST)
HSN 27122000 - PARAFFIN WAX CONTAINING BY WEIGHT LESS THAN .75 PERCENT OF OIL (18% GST)
HSN 27122010 - PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED - PARAFFIN WAX CONTAINING BY WEIGHT LESS THAN 0.75 % OF OIL: CHLORINATED PARAFFIN WAX (18% GST)
HSN 27122090 - PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED - PARAFFIN WAX CONTAINING BY WEIGHT LESS THAN 0.75 % OF OIL: OTHER (18% GST)
HSN 27129010 - PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED- OTHER: MICRO-CRYSTALLINE PETROLEUM WAX (18% GST)
HSN 27129020 - PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED- OTHER: LIGNITE WAX (18% GST)
HSN 27129030 - PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED- OTHER: SLACK WAX (18% GST)
HSN 27129040 - PARAFFIN WAX CONTAINING BY WEIGHT 0.75 PERCENT OR MORE OF OIL (18% GST)
HSN 27129090 - PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED- OTHER: OTHER (18% GST)
HSN 27131100 - PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS - PETROLEUM COKE: NOT CALCINED (18% GST)
HSN 27131200 - PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS - PETROLEUM COKE: CALCINED (18% GST)
HSN 27132000 - PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS - PETROLEUM BITUMEN (18% GST)
HSN 27139000 - PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS - OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS (18% GST)
HSN 27141000 - BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS -BITUMINOUS OR OIL SHALE AND TAR SANDS (18% GST)
HSN 27149010 - BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS - OTHER: ASPHALT, NATURAL (18% GST)
HSN 27149020 - BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS - OTHER: BITUMEN, NATURAL (18% GST)
HSN 27149030 - BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS - OTHER: GILSONETE (18% GST)
HSN 27149090 - BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS - OTHER: OTHER (18% GST)
HSN 27150010 - BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT BACKS) - BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT BACKS): CUT BACKS, BITUMINOUS OR ASPHALT (18% GST)
HSN 27150090 - BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT BACKS) - BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT BACKS): OTHER (18% GST)
HSN 27160000 - Electrical energy (0% GST)
HSN 2709 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE (5% GST)
HSN 2716 - ELECTRICAL ENERGY (5% GST)
HSN 270111 - ANTHRACITE (18% GST)
HSN 270112 - BITUMINOUS COAL (18% GST)
HSN 270119 - OTHER COAL: (18% GST)
HSN 270120 - BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL : (18% GST)
HSN 270210 - LIGNITE, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED (18% GST)
HSN 270220 - AGGLOMERATED LIGNITE (18% GST)
HSN 270300 - PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED : (18% GST)
HSN 270400 - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED, RETORT CARBON : (5% GST)
HSN 270500 - COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS (5% GST)
HSN 270600 - TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS : (18% GST)
HSN 270710 - BENZOL (BENZENE) (18% GST)
HSN 270720 - TOLUOL (TOLUENE) (18% GST)
HSN 270730 - XYLOL (XYLENES) (18% GST)
HSN 270740 - NAPHTHELENE (18% GST)
HSN 270750 - OTHER AROMATIC HYDROCARBON MIXTURES OF WHICH 65 % OR MORE BY VOLUME (INCLUDING LOSSES) DISTILS AT 250 °C BY THE ISO 3405 METHOD (EQUIVALENT TO THE ASTM D 86 METHOD) (18% GST)
HSN 270791 - CREOSOTE OILS (18% GST)
HSN 270799 - OTHER (18% GST)
HSN 270810 - PITCH : (18% GST)
HSN 270820 - PITCH COKE (18% GST)
HSN 270900 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE (5% GST)
HSN 271011 - Light oils and preparations (5% GST)
HSN 271012 - LIGHT OILS AND PREPARATIONS: (5% GST)
HSN 271019 - OTHER: (5% GST)
HSN 271020 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70 % OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS, CONTAINING BIODIESEL, OTHER THAN WASTE OILS: (5% GST)
HSN 271091 - CONTAINING POLYCHLORINATED BIPHENYLS (PCBS), POLYCHLORINATED TERPHENYLS (PCTS) OR POLYBROMINATED BIPHENYLS (PBBS) (5% GST)
HSN 271099 - OTHER (5% GST)
HSN 271111 - NATURAL GAS (18% GST)
HSN 271113 - BUTANES (18% GST)
HSN 271114 - ETHYLENE, PROPYLENE, BUTYLENE AND BUTADIENE (18% GST)
HSN 271119 - OTHER: (18% GST)
HSN 271121 - NATURAL GAS (18% GST)
HSN 271129 - OTHER (18% GST)
HSN 271210 - PETROLEUM JELLY : (18% GST)
HSN 271220 - PARAFFIN WAX CONTAINING BY WEIGHT LESS THAN 0.75 % OF OIL: (18% GST)
HSN 271290 - OTHER : (18% GST)
HSN 271311 - NOT CALCINED: (18% GST)
HSN 271312 - CALCINED: (18% GST)
HSN 271320 - PETROLEUM BITUMEN (18% GST)
HSN 271390 - OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS (18% GST)
HSN 271410 - BITUMINOUS OR OIL SHALE AND TAR SANDS (18% GST)
HSN 271490 - OTHER : (18% GST)
HSN 271500 - BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT BACKS) : (18% GST)
HSN 271600 - ELECTRICAL ENERGY (5% GST)
HSN 27011210 - COKING COAL (18% GST)
HSN 27011290 - OTHER (18% GST)
HSN 27090010 - PETROLEUM CRUDE (5% GST)
HSN 27090090 - OTHER (5% GST)
HSN 27091000 - Petroleum oils and oils obtained from bituminous minerals (5% GST)
HSN 27092000 - Petroleum crude (5% GST)
HSN 27101221 - LIGHT NAPHTHA (5% GST)
HSN 27101222 - HEAVY NAPHTHA (5% GST)
HSN 27101229 - FULL RANGE NAPHTHA (5% GST)
HSN 27101231 - Solvent 60/80 (5% GST)
HSN 27101232 - solvent 50/120 (5% GST)
HSN 27101239 - SOLVENT 145/204 (5% GST)
HSN 27101241 - MOTOR GASOLINE CONFORMING TO STANDARD IS 2795 (5% GST)
HSN 27101242 - E 20 FUEL CONFORMING TO STANDARD IS 17020 (5% GST)
HSN 27101243 - E 12 fuel conforming to standard IS 17586 (5% GST)
HSN 27101244 - E 15 fuel conforming to standard IS 17586 (5% GST)
HSN 27101249 - M15 fuel conforming to standard IS 17076 (5% GST)
HSN 27101250 - Aviation gasoline conforming to standard IS 1604 (5% GST)
HSN 27101931 - Kerosene intermediate (5% GST)
HSN 27101932 - KEROSENE CONFORMING TO STANDARD IS 1458 (5% GST)
HSN 27101933 - BLENDED AVIATION TURBINE FUEL (5% GST)
HSN 27101939 - AVIATION TURBINE FUELS, KEROSENE TYPE CONFORMING TO STANDARD IS 1570 (5% GST)
HSN 27101941 - Gas Oil (5% GST)
HSN 27101942 - VACUUM GAS OIL (5% GST)
HSN 27101943 - Light diesel oil conforming to standard IS 15770 (5% GST)
HSN 27101944 - AUTOMOTIVE DIESEL FUEL, NOT CONTAINING BIODIESEL, CONFORMING TO STANDARD IS 1459 (5% GST)
HSN 27101949 - HIGH FLASH HIGH SPEED DIESEL FUEL CONFORMING TO STANDARD IS 16860 (5% GST)
HSN 27101951 - Grade LV (5% GST)
HSN 27101952 - Grade MV1 (5% GST)
HSN 27101953 - Grade MV2 (5% GST)
HSN 27101959 - Grade HV (5% GST)
HSN 27101961 - Distillate oil (5% GST)
HSN 27101969 - Residual oil (5% GST)
HSN 27101971 - Base oil (5% GST)
HSN 27101972 - ENGINE OIL (INTERNAL COMBUSTION ENGINE CRANKCASE OILS) CONFORMING TO STANDARD IS 13655 (5% GST)
HSN 27101973 - Engine oil conforming to standard IS 14234 (5% GST)
HSN 27101974 - automotive gear oil conforming to standard IS 1118 (5% GST)
HSN 27101975 - Industrial gear oil conforming to standard IS 8406 (5% GST)
HSN 27101976 - GENERAL PURPOSE MACHINERY AND SPINDLE OILS CONFORMING TO STANDARD IS 492 (5% GST)
HSN 27101977 - Turbine lubricating oil conforming to standard IS 1012 (5% GST)
HSN 27101978 - OTHER LUBRICATING OIL, CONFORMING TO ANY OTHER BIS STANDARD (5% GST)
HSN 27101979 - OTHER LUBRICATING OIL, NOT CONFORMING TO ANY BIS STANDARD (5% GST)
HSN 27101981 - Cutting oil conforming to standard IS 1115 (5% GST)
HSN 27101982 - Cutting oil (neat) conforming to standard IS 3065 (5% GST)
HSN 27101983 - Hydraulic oil conforming to standard IS 3098 or IS 11656 (5% GST)
HSN 27101984 - Industrial white oil conforming to standard IS 1083 (5% GST)
HSN 27101985 - INSULATING OIL FOR TRANSFORMER AND CIRCUIT-BREAKER (TRANSFORMER AND CIRCUIT-BREAKER OILS) CONFORMING TO STANDARD IS 335 OR IS 12462 (5% GST)
HSN 27101986 - MINERAL OIL FOR COSMETIC INDUSTRY CONFORMING TO STANDARD IS 7298 (5% GST)
HSN 27101987 - Jute batching oil conforming to standard IS 1758 (5% GST)
HSN 27101988 - other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard (5% GST)
HSN 27101989 - OTHER CUTTING OIL, HYDRAULIC OIL, INDUSTRIAL WHITE OIL, JUTE BATCHING OIL, MINERAL OIL FOR COSMETIC INDUSTRY, TRANSFORMER OIL, NOT CONFORMING TO ANY BIS STANDARD (5% GST)
HSN 27102010 - AUTOMOTIVE DIESEL FUEL, CONTAINING BIODIESEL,CONFORMING TO STANDARD IS 1459 (5% GST)
HSN 27102020 - Diesel fuel blend (B6 to B20) conforming to standard IS 16531 (5% GST)
HSN 27102090 - Other (5% GST)
HSN 27109110 - Containing polychlorinated biphenyls (PCBs) at a concentration level of 50 mg/kg or more (5% GST)
HSN 27109120 - Other, containing polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), whether or not also containing polychlorinated biphenyls (PCBs) at a concentration level of less than 50 mg/kg (5% GST)
HSN 27109190 - Other (5% GST)
HSN 27111910 - LPG (for non-automotive purposes) conforming to standard IS 4576 (18% GST)
HSN 27111920 - LPG (for automotive purposes) conforming to standard IS 14861 (18% GST)
HSN 27111990 - Other (18% GST)
HSN 27131110 - Raw Petroleum coke for anode making in aluminium industry conforming to standard IS 17049 (18% GST)
HSN 27131190 - Other (18% GST)
HSN 27131210 - CALCINED PETROLEUM COKE FOR ANODE MAKING IN ALUMINIUM INDUSTRY CONFORMING TO STANDARD IS 17048 (18% GST)
HSN 27131290 - other (18% GST)