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Chapter 27 of the HSN tariff covers Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. It has 16 headings (4-digit codes) and 142 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
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Headings in this chapter
2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal2702Lignite, whether or not agglomerated, excluding jet2703Peat (including peat litter), whether or not agglomerated2704Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort…2705Coal gas, water gas, producer gas and similar gases, other than petroleum gases and…2706Tar distilled from coal, from lignite or from peat and other mineral tars, whether or…2707Oils and other products of the distillation of high temperature coal tar, similar…2708Pitch and pitch coke, obtained from coal tar or from other mineral tars2709Petroleum oils and oils obtained from bituminous minerals, crude2710Petroleum oils and oils obtained from bituminous minerals, other than crude…2711Petroleum gases and other gaseous hydrocarbons2712Petroleum jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite…2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils…2714Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and…2715Bituminous mixtures based on natural on natural bitumen, on petroleum bitumen, on…2716Electrical energy
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
270111 | Anthracite | 18% |
27011100 | Anthracite | 18% |
270112 | Bituminous coal | 18% |
27011200 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal - coal, whether or not pulverised, but not agglomerated: bituminous coal | 18% |
27011210 | Coking coal | 18% |
27011290 | Other | 18% |
270119 | Other coal | 18% |
27011910 | Coking coal | 18% |
27011920 | Steam coal | 18% |
27011990 | Other | 18% |
270120 | Briquettes, ovoids and similar solid fuels manufactured from coal | 18% |
27012010 | Anthracite agglomerated | 18% |
27012090 | Other | 18% |
2702 Lignite, whether or not agglomerated, excluding jet
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
270210 | Lignite, whether or not pulverised, but not agglomerated | 18% |
27021000 | Lignite, whether or not pulverised, but not agglomerated | 18% |
270220 | Agglomerated lignite | 18% |
27022000 | Agglomerated lignite | 18% |
2703 Peat (including peat litter), whether or not agglomerated
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
270300 | Peat (including peat litter), whether or not agglomerated | 18% |
27030010 | Peat whether or not compressed into bales, but not agglomerated | 18% |
27030090 | Other | 18% |
2704 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
270400 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated, retort carbon | 5% |
27040010 | Retort carbon (gas carbon) | 5% |
27040020 | Coke and semi-coke of lignite or of peat | 5% |
27040030 | Hard coke of coal | 5% |
27040040 | Soft coke of coal | 5% |
27040090 | Other | 5% |
2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
270500 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 5% |
27050000 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 5% |
2706 Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
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% |
27060010 | Coal tar | 18% |
27060090 | Other | 18% |
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 constituent
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
270710 | Benzol (benzene) | 18% |
27071000 | Benzol (benzene) | 18% |
270720 | Toluol (toluene) | 18% |
27072000 | Toluol (toluene) | 18% |
270730 | Xylol (xylenes) | 18% |
27073000 | Xylol (xylenes) | 18% |
270740 | Naphthelene | 18% |
27074000 | Naphthelene | 18% |
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% |
27075000 | 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% |
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% |
270791 | Creosote oils | 18% |
27079100 | Creosote oils | 18% |
270799 | Other | 18% |
27079900 | Other | 18% |
2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
270810 | PITCH | 18% |
27081010 | Obtained by blending with creosote oil or other coal tar distillates | 18% |
27081090 | Other | 18% |
270820 | Pitch coke | 18% |
27082000 | Pitch coke | 18% |
2709 Petroleum oils and oils obtained from bituminous minerals, crude
GST: Outside GST
| HSN code | Description | GST rate |
|---|---|---|
270900 | Petroleum oils and oils obtained from bituminous minerals, crude | Outside GST |
27090000 | Petroleum oils and oils obtained from bituminous minerals, crude | Outside GST |
27090010 | Petroleum crude | Outside GST |
27090090 | Other | Outside GST |
27091000 | Petroleum oils and oils obtained from bituminous minerals | Outside GST |
27092000 | Petroleum crude | Outside GST |
2710 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.
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
271011 | Light oils and preparations | 5% or 18% |
271012 | Light oils and preparations | 5% or 18% |
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 | 18% |
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 | 18% |
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) | 18% |
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 | 18% |
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) | 18% |
27101221 | Light naphtha | 18% |
27101222 | Heavy naphtha | 18% |
27101229 | Full range naphtha | 18% |
27101231 | Solvent 60/80 | 18% |
27101232 | Solvent 50/120 | 18% |
27101239 | Solvent 145/204 | 18% |
27101241 | Motor gasoline conforming to standard is 2795 | Outside GST |
27101242 | E 20 fuel conforming to standard is 17020 | Outside GST |
27101243 | E 12 fuel conforming to standard IS 17586 | Outside GST |
27101244 | E 15 fuel conforming to standard IS 17586 | Outside GST |
27101249 | M15 fuel conforming to standard IS 17076 | Outside GST |
27101250 | Aviation gasoline conforming to standard IS 1604 | 18% |
27101290 | Other | 18% |
271019 | Other | 5% or 18% |
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% or 18% |
27101920 | Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard is 1744 | 18% |
27101930 | High speed diesel oil | Outside GST |
27101931 | Kerosene intermediate | 18% |
27101932 | Kerosene conforming to standard is 1458 | 18% |
27101933 | Blended aviation turbine fuel | Outside GST |
27101939 | Aviation turbine fuels, kerosene type conforming to standard is 1570 | Outside GST |
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) | 18% |
27101941 | Gas Oil | 18% |
27101942 | Vacuum gas oil | 18% |
27101943 | Light diesel oil conforming to standard IS 15770 | 18% |
27101944 | Automotive diesel fuel, not containing biodiesel, conforming to standard is 1459 | Outside GST |
27101949 | High flash high speed diesel fuel conforming to standard is 16860 | Outside GST |
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 | 18% |
27101951 | Grade LV | 18% |
27101952 | Grade MV1 | 18% |
27101953 | Grade MV2 | 18% |
27101959 | Grade HV | 18% |
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 | 18% |
27101961 | Distillate oil | 18% |
27101969 | Residual oil | 18% |
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 | 18% |
27101971 | Base oil | 18% |
27101972 | Engine oil (internal combustion engine crankcase oils) conforming to standard is 13655 | 18% |
27101973 | Engine oil conforming to standard IS 14234 | 18% |
27101974 | Automotive gear oil conforming to standard IS 1118 | 18% |
27101975 | Industrial gear oil conforming to standard IS 8406 | 18% |
27101976 | General purpose machinery and spindle oils conforming to standard is 492 | 18% |
27101977 | Turbine lubricating oil conforming to standard IS 1012 | 18% |
27101978 | Other lubricating oil, conforming to any other bis standard | 18% |
27101979 | Other lubricating oil, not conforming to any bis standard | 18% |
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 | 18% |
27101981 | Cutting oil conforming to standard IS 1115 | 18% |
27101982 | Cutting oil (neat) conforming to standard IS 3065 | 18% |
27101983 | Hydraulic oil conforming to standard IS 3098 or IS 11656 | 18% |
27101984 | Industrial white oil conforming to standard IS 1083 | 18% |
27101985 | Insulating oil for transformer and circuit-breaker (transformer and circuit-breaker oils) conforming to standard is 335 or is 12462 | 18% |
27101986 | Mineral oil for cosmetic industry conforming to standard is 7298 | 18% |
27101987 | Jute batching oil conforming to standard IS 1758 | 18% |
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 | 18% |
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 | 18% |
27101990 | Other | 18% |
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% or 18% |
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 | 18% |
27102010 | Automotive diesel fuel, containing biodiesel,conforming to standard is 1459 | 18% |
27102020 | Diesel fuel blend (B6 to B20) conforming to standard IS 16531 | 18% |
27102090 | Other | 18% |
271091 | Containing polychlorinated biphenyls (pcbs), polychlorinated terphenyls (pcts) or polybrominated biphenyls (pbbs) | 5% or 18% |
27109100 | Containing polychlorinated biphenyls (pcbs), polychlorinated terphenyls (pcts) or polybrominated biphenyls (pbbs) | 18% |
27109110 | Containing polychlorinated biphenyls (PCBs) at a concentration level of 50 mg/kg or more | 18% |
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 | 18% |
27109190 | Other | 18% |
271099 | Other | 5% or 18% |
27109900 | Other | 18% |
2711 Petroleum gases and other gaseous hydrocarbons
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
271111 | Natural gas | 18% |
27111100 | Natural gas | Outside GST |
271112 | Propane | 5% or 18% |
27111200 | Propane | 5% |
271113 | Butanes | 5% or 18% |
27111300 | Butanes | 5% |
271114 | Ethylene, propylene, butylene and butadiene | 18% |
27111400 | Ethylene, propylene, butylene and butadiene | 18% |
271119 | Other | 5% or 18% |
27111900 | Petroleum gases and other gaseous hydrocarbons - liquified: other | 18% |
27111910 | LPG (for non-automotive purposes) conforming to standard IS 4576 | 5% |
27111920 | LPG (for automotive purposes) conforming to standard IS 14861 | 18% |
27111990 | Other | 18% |
271121 | Natural gas | 18% |
27112100 | Natural gas | Outside GST |
271129 | Other | 18% |
27112900 | Other | 18% |
2712 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
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
271210 | Petroleum jelly | 18% |
27121010 | CRUDE | 18% |
27121090 | Other | 18% |
271220 | Paraffin wax containing by weight less than 0.75 % of oil | 18% |
27122000 | Paraffin wax containing by weight less than 0.75 % of oil | 18% |
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% |
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% |
271290 | Other | 18% |
27129010 | Micro-crystalline petroleum wax | 18% |
27129020 | Lignite wax | 18% |
27129030 | Slack wax | 18% |
27129040 | Paraffin wax containing by weight less than 0.75 % of oil | 18% |
27129090 | Other | 18% |
2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
271311 | Not calcined | 18% |
27131100 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals - petroleum coke: not calcined | 18% |
27131110 | Raw Petroleum coke for anode making in aluminium industry conforming to standard IS 17049 | 18% |
27131190 | Other | 18% |
271312 | Calcined | 18% |
27131200 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals - petroleum coke: calcined | 18% |
27131210 | Calcined petroleum coke for anode making in aluminium industry conforming to standard is 17048 | 18% |
27131290 | Other | 18% |
271320 | Petroleum bitumen | 18% |
27132000 | Petroleum bitumen | 18% |
271390 | Other residues of petroleum oils or of oils obtained from bituminous minerals | 18% |
27139000 | Other residues of petroleum oils or of oils obtained from bituminous minerals | 18% |
2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
271410 | Bituminous or oil shale and tar sands | 18% |
27141000 | Bituminous or oil shale and tar sands | 18% |
271490 | Other | 18% |
27149010 | Asphalt, natural | 18% |
27149020 | Bitumen, natural | 18% |
27149030 | Gilsonete | 18% |
27149090 | Other | 18% |
2715 Bituminous mixtures based on natural on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut backs)
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
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% |
27150010 | Cut backs, bituminous or asphalt | 18% |
27150090 | Other | 18% |
2716 Electrical energy
GST: Nil or 5%
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
