GST Rates & HSN Codes on Fossil Fuels - Coal, Petroleum & Natural Gas
Disclaimer: Rates and HSN/SAC code given above are updated time to time based on latest notification available. There may be variations due to GST Council’s latest updates. We are not responsible for any wrong information. Also, kindly check the “Effective from” date. If you need to check a rate before “Effective from”, please check on CBEC website. you can contact us for any query.
HSN Code | Description | Rate (%) | Cess (%) | Related Export / Import HSN Code |
---|---|---|---|---|
27 | Bio-gas | 5 | 0 | 27090000 |
2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 5 | Rs. 400 per tonne | 27011100, 27011200, 27011910, 27011920, 27011990, 27012010, 27012090 |
2702 | Lignite, whether or not agglomerated, excluding jet | 5 | Rs. 400 per tonne | 27021000, 27022000 |
2703 | Peat (including peat litter), whether or not agglomerated | 5 | Rs. 400 per tonne | 27030010, 27030090 |
2704 | Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 5 | 0 | 27040010, 27040020, 27040030, 27040040, 27040090 |
2705 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 5 | 0 | 27050000 |
2706 | Tar distilled from coal, from lignite or from peat | 5 | 0 | 27060010, 27060090 |
2706 | Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 18 | 0 | 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 | 0 | 27071000, 27072000, 27073000, 27074000, 27075000, 27079100, 27079900 |
2708 | Pitch and pitch coke, obtained from coal tar or from other mineral tars | 18 | 0 | 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 | 0 | 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 | 0 | 27101211, 27101212, 27101213, 27101219, 27101220, 27101290, 27101910, 27101920, 27101930, 27101940, 27101950, 27101960, 27101970, 27101980, 27101990, 27102000, 27109100, 27109900 |
2710 | Avgas | 18 | 0 | 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 | 0 | 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 | 0 | 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 | 0 | 27131100, 27131200, 27132000, 27139000 |
2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; as-phaltites and asphaltic rocks | 18 | 0 | 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 | 0 | 27150010, 27150090 |
27160000 | Electrical energy | NIL | 0 | - |
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 | 0 | - |
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 | 0 | - |
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 | 0 | - |
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