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 |
– |