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

Disclaimer

The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical 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. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.