Chapter 27 – HSN Code & GST Rate for Mineral Fuels, Oils, and Products of Distillation
Chapter 27 of the Harmonized System of Nomenclature (HSN) encompasses mineral fuels, mineral oils, and products of their distillation, along with bituminous substances and mineral waxes. These products are vital in various industries, including energy, transportation, and manufacturing. Understanding the HSN codes and GST rates for Chapter 27 products is crucial for businesses in these sectors. Let’s explore the HSN codes and GST rates for Chapter 27 products in India:
| Products Description | HSN Codes | Export & Import HSN Codes | GST Rate |
|---|---|---|---|
| Coal; briquettes, ovoids, and similar solid fuels manufactured from coal | 2701 | 270111, 270112, 270119 | 5% |
| Lignite, whether or not agglomerated | 2702 | 270210 | 5% |
| Peat (including peat litter), whether or not agglomerated | 2703 | 270300 | 5% |
| Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 2704 | 270400 | 5% |
| Coal gas, water gas, producer gas, and similar gases, other than petroleum gases and other gaseous hydrocarbons | 2705 | 270500 | 18% |
| Tar distilled from coal, from lignite or from peat; other mineral tars | 2706 | 270600 | 18% |
| 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 | 2707 | 270710, 270720, 270730, 270740, 270750 | 18% |
| Pitch and pitch coke, obtained from coal tar or from other mineral tars | 2708 | 270810, 270820, 270900 | 18% |
| Petroleum oils and oils obtained from bituminous minerals, crude | 2709 | 270900 | 5% |
| Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included | 2710 | 271011, 271012, 271013, 271014, 271015, 271016, 271017, 271018, 271019, 271020, 271091, 271092, 271093, 271094, 271095, 271096, 271097, 271098, 271099 | 18% |
| Paraffin wax containing by weight less than 0.75% of oil | 2712 | 271210 | 18% |
| Petroleum coke, petroleum bitumen, and other residues of petroleum oils or of oils obtained from bituminous minerals | 2713 | 271311, 271312, 271320, 271390 | 18% |
Please verify these HSN codes, Export & Import HSN Codes, and GST rates with the relevant authorities to ensure compliance with Indian tax regulations. This information serves as a guide for businesses dealing with mineral fuels, mineral oils, and related products, aiding in accurate tax calculation and invoicing.
