Chapter 27: GST Rates and HSN codes for Fossil Fuels -Coal & Petroleum.

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Chapter 27
GST
HSN Codes & GST Rates

HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Fossil Fuels -Coal & Petroleum are mentioned in chapter 27.

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The table given below comprises of the GST rates and HSN codes for Fossil Fuels -Coal & Petroleum.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

2705

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

5

28/06/2017

 
 

Related Export / Import HSN Code

27050000

27

Bio-gas

5

28/06/2017

 
 

Related Export / Import HSN Code

27090000

2701

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

5

28/06/2017

Rs. 400 per tonne

 

Related Export / Import HSN Code

27011100, 27011200, 27011910, 27011920, 27011990, 27012010, 27012090

2702

Lignite, whether or not agglomerated, excluding jet

5

28/06/2017

Rs. 400 per tonne

 

Related Export / Import HSN Code

27021000, 27022000

2703

Peat (including peat litter), whether or not agglomerated

5

28/06/2017

Rs. 400 per tonne

 

Related Export / Import HSN Code

27030010, 27030090

2704

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

5

28/06/2017

 
 

Related Export / Import HSN Code

27040010, 27040020, 27040030, 27040040, 27040090

2706

Tar distilled from coal, from lignite or from peat

5

28/06/2017

 
 

Related Export / Import HSN Code

27060010, 27060090

2706

Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

18

14/11/2017

 
 

Related Export / Import HSN Code

27060010, 27060090

2707

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents ex-ceeds that of the non-aromatic constituents, such as Benzole (ben-zene), Toluole (toluene), Xylole (xylenes), Naphthelene

18

28/06/2017

 
 

Related Export / Import HSN Code

27071000, 27072000, 27073000, 27074000, 27075000, 27079100, 27079900

2708

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

18

28/06/2017

 
 

Related Export / Import HSN Code

27081010, 27081090, 27082000

2710

a) Kerosene oil PDS, b) The following bunker fuels for use in ships or vessels, namely, IFO 180 CST , IFO 380 CST

5

28/06/2017

 
 

Related Export / Import HSN Code

27101211, 27101212, 27101213, 27101219, 27101220, 27101290, 27101910, 27101920, 27101930, 27101940, 27101950, 27101960, 27101970, 27101980, 27101990, 27102000, 27109100, 27109900

2710

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 ob-tained from bituminous minerals, these oils being the basic constitu-ents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]

18

28/06/2017

 
 

Related Export / Import HSN Code

27101211, 27101212, 27101213, 27101219, 27101220, 27101290, 27101910, 27101920, 27101930, 27101940, 27101950, 27101960, 27101970, 27101980, 27101990, 27102000, 27109100, 27109900

2710

Avgas

18

14/11/2017

 
 

Related Export / Import HSN Code

27101211, 27101212, 27101213, 27101219, 27101220, 27101290, 27101910, 27101920, 27101930, 27101940, 27101950, 27101960, 27101970, 27101980, 27101990, 27102000, 27109100, 27109900

2711

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 petrole- um Corporation Limited or Bharat Petro- leum Corporation Limited]

18

28/06/2017

 
 

Related Export / Import HSN Code

27111100, 27111400, 27111900, 27112100, 27112900

2712

Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and simi-lar products obtained by synthesis or by other processes, whether or not coloured

18

28/06/2017

 
 

Related Export / Import HSN Code

27121010, 27121090, 27122000, 27129010, 27129020, 27129030, 27129040, 27129090

2713

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

18

28/06/2017

 
 

Related Export / Import HSN Code

27131100, 27131200, 27132000, 27139000

2714

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; as-phaltites and asphaltic rocks

18

28/06/2017

 
 

Related Export / Import HSN Code

27141000, 27149010, 27149020, 27149030, 27149090

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)

18

28/06/2017

 
 

Related Export / Import HSN Code

27150010, 27150090

27160000

Electrical energy

NIL

28/06/2017

 

27111300

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.

5

28/06/2017

 

27111200

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.

5

28/06/2017

 

27101900

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.

5

28/06/2017

 

 

Disclaimer

The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.

GST Rates and HSN codes for Chapter 28
Chapter 28 includes GST Rates and HSN codes for Gases & Non Metals.
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GST Rates and HSN codes for Chapter 28
Chapter 28 includes GST Rates and HSN codes for Gases & Non Metals.
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FAQs

Is GST applicable to petroleum products?

As of now, five petroleum products viz. petroleum crude, motor spirit (petrol), air turbine fuel (ATF), high speed diesel and natural gas are included in GST, but is governed under existing Central Excise Act as well as State VAT and Central Sales Tax Act, till GST Council recommends the same for coverage under GST.

What is an HSN code?

HSN stands for Harmonized System of Nomenclature which was developed by the World Customs Organization (WCO) with the vision of classifying goods all over the World in a systematic manner. HSN contains a six-digit uniform code that classifies 5,000+ products and is accepted worldwide.

Who needs an HSN code?

Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.

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