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Lubricating oil (Engine oil) is classified under HSN heading 2710. It is also called grease. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Lubricating oil (Engine oil)?
GST on Lubricating oil (Engine oil) as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 5% | 5% | 2710 | Kerosene sold through the ration system (PDS), and IFO 180, IFO 380 or 0.5% marine fuel oil for ships. | 9/2025-CT(R), entry 207 |
| 18% | 18% | 2710 | Petroleum oils, oil-based preparations with 70% or more petroleum oil, waste oils and avgas are taxed at 18%; petrol, diesel, ATF and PDS kerosene are outside GST. | 9/2025-CT(R), entry 29 |
GST rate on Lubricating oil (Engine oil) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 5%, 18% or 28% |
| 15 November 2017 | today | 5% or 18% |
The GST rate on Lubricating oil (Engine oil) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
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.
| Code | Description (as in the tariff) |
|---|---|
271011 | Light oils and preparations |
271012 | Light oils and preparations |
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 |
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 |
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) |
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 |
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) |
27101221 | Light naphtha |
27101222 | Heavy naphtha |
27101229 | Full range naphtha |
27101231 | Solvent 60/80 |
27101232 | Solvent 50/120 |
27101239 | Solvent 145/204 |
27101241 | Motor gasoline conforming to standard is 2795 |
27101242 | E 20 fuel conforming to standard is 17020 |
27101243 | E 12 fuel conforming to standard IS 17586 |
27101244 | E 15 fuel conforming to standard IS 17586 |
27101249 | M15 fuel conforming to standard IS 17076 |
27101250 | Aviation gasoline conforming to standard IS 1604 |
27101290 | Other |
271019 | Other |
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) |
27101920 | Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard is 1744 |
27101930 | High speed diesel oil |
27101931 | Kerosene intermediate |
27101932 | Kerosene conforming to standard is 1458 |
27101933 | Blended aviation turbine fuel |
27101939 | Aviation turbine fuels, kerosene type conforming to standard is 1570 |
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) |
27101941 | Gas Oil |
27101942 | Vacuum gas oil |
27101943 | Light diesel oil conforming to standard IS 15770 |
27101944 | Automotive diesel fuel, not containing biodiesel, conforming to standard is 1459 |
27101949 | High flash high speed diesel fuel conforming to standard is 16860 |
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 |
27101951 | Grade LV |
27101952 | Grade MV1 |
27101953 | Grade MV2 |
27101959 | Grade HV |
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 |
See all 75 codes on the Chapter 27 page.
Get the GST rate for Lubricating oil (Engine oil) in the BooksOn HSN appFree · no ads · works offline · rate as on any date since 1 July 2017 · CGST, SGST/UTGST, IGST and cess with the CBIC notification · English, हिन्दी, தமிழ்.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Electricity
2716 - LPG (cooking gas, gas cylinder)
2711 - Coal
2701 - Wheelchairs
8713 - Rubber gloves
4015 - Sports goods and gym equipment
9506 - Envelopes and stationery
4817 - Commission agent services (Broker)
9961 - Telecom and internet services
9984 - Warehousing and storage (Godown)
9967 - Tour operator and travel agent services
9985 - Renting of vehicles
9966
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.
