Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

HSN Codes and GST Rates of Chapter 27

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 27

 		MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

2701

 		Coal; briquettes, ovoids and similar solid fuels manufactured from coal

- Coal, whether or not pulverised, but not agglomerated :

27011100

 		-- Anthracite

270112

 		-- Bituminous coal :

27011210

 		--- Coking coal

27011290

 		--- Other

270119

 		-- Other coal:

27011910

 		--- Coking coal

27011920

 		--- Steam coal

27011990

 		--- Other

270120

 		- Briquettes, ovoids and similar solid fuels manufactured from coal:

27012010

 		--- Anthracite agglomerated

27012090

 		--- Other

2702

 		Lignite, whether or not agglomerated, excluding jet

27021000

 		- Lignite, whether or not pulverised, but not agglomerated

27022000

 		- Agglomerated lignite

2703

 		Peat (including peat litter), whether or not agglomerated

270300

 		- Peat (including peat litter), whether or not agglomerated :

27030010

 		--- Peat whether or not compressed into bales, but not agglomerated

27030090

 		--- Other

2704

 		Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

270400

 		- Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon:

27040010

 		--- Retort carbon (gas carbon)

27040020

 		--- Coke and semi-coke of lignite or of peat

27040030

 		--- Hard coke of coal

27040040

 		--- Soft coke of coal

27040090

 		--- Other

27050000

 		Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

2706

 		Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

270600

 		- Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars :

27060010

 		--- Coal tar

27060090

 		--- Other

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

27071000

 		- Benzol (benzene)

27072000

 		- Toluol (toluene)

27073000

 		- Xylol (xylenes)

27074000

 		- Naphthelene

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)

- Other:

27079100

 		-- Creosote oils

27079900

 		-- Other

2708

 		Pitch and pitch coke, obtained from coal tar or from other mineral tars

270810

 		- Pitch:

27081010

 		--- Obtained by blending with creosote oil or other coal tar distillates

27081090

 		--- Other

27082000

 		- Pitch coke

2709

 		Petroleum oils and oils obtained from bituminous minerals, crude

270900

 		-- Petroleum oils and oils obtained from bituminous minerals, crude

27090010

 		--- Petroleum crude

27090090

 		--- Other

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

- 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 those containing bio-diesel and other than waste oils.

271012

 		-- Light oils and preparations :

--- Naphtha :

27101221

 		---- Light naphtha

27101222

 		---- Heavy naphtha

27101229

 		---- Full range naphtha

--- Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745 :

27101231

 		---- Solvent 60/80

27101232

 		---- Solvent 50/120

27101239

 		---- Solvent 145/205

--- Motor Gasoline conforming to standard IS 2796, IS 17021, IS 17586 or IS 17076:

27101241

 		---- Motor Gasoline conforming to stan-dard IS 2796

27101242

 		---- E 20 Fuel conforming to standard IS 17021

27101243

 		---- E 12 Fuel conforming to standard IS 17586

27101244

 		---- E 15 Fuel conforming to standard IS 17586

27101249

 		---- M 15 Fuel conforming to standard IS 17076

27101250

 		--- Aviation gasoline conforming to standard IS 1604

27101290

 		--- Other

271019

 		-- Other :

27101920

 		--- Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745

--- Kerosene intermediate and oils obtained from kerosene intermediate :

27101931

 		---- Kerosene intermediate

27101932

 		---- Kerosene conforming to standard IS 1459

27101933

 		---- Blended Aviation turbine fuel

27101939

 		---- Aviation turbine fuels, kerosene type conforming to standard IS 1571

--- Gas oil and oils obtained from gas oil :

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 1460

27101949

 		---- High flash high speed diesel fuel conforming to standard IS 16861

--- Fuel oils conforming to standard IS 1593 :

27101951

 		---- Grade LV

27101952

 		---- Grade MV1

27101953

 		---- Grade MV2

27101959

 		---- Grade HV

--- Fuels (Class F) or marine fuels conforming to standard IS 16731 :

27101961

 		---- Distillate oil

27101969

 		---- Residual oil

--- Base oil and lubricating oil :

27101971

 		---- Base oil

27101972

 		---- Engine oil (internal combustion engine crankcase oils) conforming to standard IS 13656

27101973

 		---- Engine oil conforming to standard IS 14234

27101974

 		---- Automotive gear oil conforming to standard IS 1118

27101975

 		---- Industrial gear oil conforming to standard IS 8406

27101976

 		---- General purpose machinery and spindle oils conforming to standard IS 493

27101977

 		---- Turbine lubricating oil conforming to standard IS 1012

27101978

 		---- Other lubricating oil, conforming to any other BIS standard

27101979

 		---- Other lubricating oil, not conforming to any BIS standard

--- Cutting oil, hydraulic oil, Industrial white oil, jute batching oil, mineral oil for cosmetic Industry, transformer oil :

27101981

 		---- Cutting oil conforming to standard IS 1115

27101982

 		---- Cutting oil (neat) conforming to standard IS 3065

27101983

 		---- Hydraulic oil conforming to standard IS 3098 or IS 11656

27101984

 		---- Industrial white oil conforming to standard IS 1083

27101985

 		---- Insulating oil for transformer and circuit-breaker (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463

27101986

 		---- Mineral oil for cosmetic industry conforming to standard IS 7299

27101987

 		---- Jute batching oil conforming to standard IS 1758

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

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

27101990

 		--- Other

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 :

27102010

 		--- Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460

27102020

 		--- Diesel fuel blend (B6 to B20) conforming to standard IS 16531

27102090

 		--- Other

27109100

 		-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

27109900

 		-- Other

2711

 		Petroleum gases and other gaseous hydrocarbons

- Liquified:

27111100

 		-- Natural gas

27111200

 		-- Propane

27111300

 		-- Butanes

27111400

 		-- Ethylene, propylene, butylene and butadiene

271119

 		-- Other :

27111910

 		--- LPG (for non-automotive purposes) conforming to standard IS 4576

27111920

 		--- LPG (for automotive purposes) conforming to standard IS 14861

27111990

 		--- Other

- In gaseous state :

27112100

 		-- Natural gas

27112900

 		-- Other

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

271210

 		- Petroleum jelly:

27121010

 		--- Crude

27121090

 		--- Other

27122000

 		- Paraffin wax containing by weight less than 0.75% of oil:

271290

 		- Other:

27129010

 		--- Micro-crystalline petroleum wax

27129020

 		--- Lignite wax

27129030

 		--- Slack wax

27129040

 		--- Paraffin wax containing by weight 0.75% or more of oil:

27129090

 		--- Other

2713

 		Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

- Petroleum coke:

271311

 		-- Not calcined :

27131110

 		--- Raw petroleum coke for anode making in aluminium industry conforming to standard IS 17049

27131190

 		--- Other

271312

 		-- Calcined :

27131210

 		--- Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049

27131290

 		--- Other

27132000

 		- Petroleum bitumen

27139000

 		- Other residues of petroleum oils or of oils obtained from bituminous minerals

2714

 		Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

27141000

 		- Bituminous or oil shale and tar sands

271490

 		- Other:

27149010

 		--- Asphalt, natural

27149020

 		--- Bitumen, natural

27149030

 		--- Gilsonete

27149090

 		--- Other

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)

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):

27150010

 		--- Cut backs, bituminous or asphalt

27150090

 		--- Other

27160000

 		Electrical energy

24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)