Table of Contents
- Updated on : May 1, 2025
HSN Chapter 27: Mineral Fuels, Oils & Waxes Classification & GST India
HSN Code & GST Rate for Coal, Petroleum & other fossil fuels – Chapter 27
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Code |
| 5% | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 2705 | 27050000 |
| 5% | Bio-gas | 27 | 27090000 |
| 5% | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 2701 | 27011100, 27011200, 27011910, 27011920, 27011990, 27012010, 27012090 |
| 5% | Lignite, whether or not agglomerated, excluding jet | 2702 | 27021000, 27022000 |
| 5% | Peat (including peat litter), whether or not agglomerated | 2703 | 27030010, 27030090 |
| 5% | Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 2704 | 27040010, 27040020, 27040030, 27040040, 27040090 |
| 5% | Tar distilled from coal, from lignite or from peat | 2706 | 27060010, 27060090 |
| 18% | Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 2706 | 27060010, 27060090 |
| 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, such as Benzole (benzene), Toluol (toluene), Xylole (xylenes), Naphthalene | 2707 | 27071000, 27072000, 27073000, 27074000, 27075000, 27079100, 27079900 |
| 18% | Pitch and pitch coke, obtained from coal tar or from other mineral tars | 2708 | 27081010, 27081090, 27082000 |
| 5% | a) Kerosene oil PDS, b) The following bunker fuels for use in ships or vessels, namely, IFO 180 CST , IFO 380 CST | 2710 | 27101211, 27101212, 27101213, 27101219, 27101220, 27101290, 27101910, 27101920, 27101930, 27101940, 27101950, 27101960, 27101970, 27101980, 27101990, 27102000, 27109100, 27109900 |
| 18% | Petroleum oils and oils obtained from bituminous minerals, other than petroleum 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;Avgas [other than Kerosene PDS and other than petrol, Diesel and ATF, not in GST] | 2710 | 27101211, 27101212, 27101213, 27101219, 27101220, 27101290, 27101910, 27101920, 27101930, 27101940, 27101950, 27101960, 27101970, 27101980, 27101990, 27102000, 27109100, 27109900 |
| 18% | 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] | 2711 | 27111100, 27111400, 27111900, 27112100, 27112900 |
| 18% | 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 | 2712 | 27121010, 27121090, 27122000, 27129010, 27129020, 27129030, 27129040, 27129090 |
| 18% | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. | 2713 | 27131100, 27131200, 27132000, 27139000 |
| 18% | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks. | 2714 | 27141000, 27149010, 27149020, 27149030, 27149090 |
| 18% | 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). | 2715 | 27150010, 27150090 |
| NIL | Electrical energy | 27160000 | – |
| 5% | 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. | 27111300, 27111200, 27101900 | – |
GST Council Updates
A significant point for Chapter 27 is that petrol and diesel are currently outside the GST regime and are taxed by central excise duty and state VAT. While discussions about bringing them under GST occur, no decision has been implemented. For other items in this chapter, examples of GST Council decisions include setting rates for products like coal (5%), lignite (5%), peat (5%), coke (5%), LPG for household domestic consumers (5%), and various petroleum oils, bituminous mixtures, and waxes which often fall under 18% GST. Electrical energy is mentioned as NIL rated (exempt). These examples illustrate the varying rates within the chapter and the exclusion of key products from GST.
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.