GST Rate & HSN Code for Fossil Fuels – Coal & Petroleum – Chapter 27

GST Rates & HSN Codes on Fossil Fuels – Coal, Petroleum & Natural Gas

HeadingHSN CodeItem nameRate
270127010000Coal; briquettes, ovoids and similar solid fuels manufactured from coal 5.00%
270127011100Anthracite5.00%
270127011200Bituminous coal5.00%
270127011900Coal (other than anthracite, bituminous coal)5.00%
270127011910Coking coal5.00%
270127011920Steam coal5.00%
270127012010Briquettes, ovoids and similar solid fuels manufactured from coal: Anthracite agglomerated5.00%
270227020000Lignite, whether or not agglomerated, excluding jet.5.00%
270227021000Lignite (not agglomerated)5.00%
270227022000Agglomerated lignite5.00%
270327030000Peat (including peat litter), whether or not agglomerated.5.00%
270327030010Peat whether or not compressed into bales, but not agglomerated5.00%
270427040000Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.5.00%
270427040010Retort carbon (gas carbon)5.00%
270427040020Coke and semi-coke of lignite or of peat5.00%
270427040030Hard coke of coal5.00%
270427040040Soft coke of coal5.00%
270527050000Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.5.00%
270627060000Tar distilled from coal, from lignite or from peat.5.00%
270627060010Coal rar5.00%
270627060090Pine Tar5.00%
270727070000Oils 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 benzol (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene.

18.00%
270727071000Benzene18.00%
270727072000Toluene18.00%
270727073000Xylenes18.00%
270727074000Naphthalene18.00%
270727075000Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250 degrees centigrade by the ASTM D 86 method18.00%
270727076000Phenols18.00%
270727079000Mixed Xylene18.00%
270727079100Creosote oils18.00%
270727079900Other products of distillation of high temperature coal tar18.00%
270827080000Pitch and pitch coke, obtained from coal tar or from other mineral tars. 18.00%
270827081010Pitch – obtained by blending with creosote oil or other coal tar distillates18.00%
270827082000Pitch coke (obtained from coal tar or other mineral tars)18.00%
271027100000Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containign 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; [Other than Avgas and Kerosene PDS] such as Superior kerosene oil (SKO), Fuel oil, Base oil, Jute batching oil and textile oil, Lubricating oil, waste oil [Other than Petorl, Diesel and ATF, not in GST]18.00%
271027100000Kerosene PDS5.00%
271027100000Avgas28.00%
271027100000Bio-gas12.00%
271027100000Liquefied 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 Inidan Oil Corporation Ltd. Hindustan Petroleum Cormproation Lte., or Bharat Petroleum Corporation Ltd.,5.00%
271127110000Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [other than Liquefied Propane and Butane Mixutre, Liquefied Propane, Liquefied Butane and Lequefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Inidan Oil Corporation Ltd., Hindutan Petroleum Corporation Ltd., or Bharat Petroleum Corporation Ltd.,.18.00%
271127111100Natural gas (liquefied)18.00%
271127111200Propane (liquefied)18.00%
271127111300Butanes (liquefied)18.00%
271127111400Ethylene, propylene, butylene, butadiene (liquefied)18.00%
271127111900Liquified Petroleum gases – Domestic use18.00%
271127111900Other petroleum gases, gaseous hydrocarbons (liquefied)18.00%
271127112100Natural gas18.00%
271127112900Other petroleum gases, other gaseous hydrocarbons18.00%
271227120000Petroleum 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.18.00%
271227121000Petroleum jelly18.00%
271227122000Paraffin wax containing by weight less than 0.75% of oil18.00%
271227129000Other mineral waxes, similar products obtained by synthesis18.00%
271227129010Micro-crystalline petroleum wax18.00%
271227129030Slack wax18.00%
271227129090Lignite wax (other)18.00%
271327130000Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 18.00%
271327131100Petroleum coke (not calcined)18.00%
271327131200Petroleum coke (calcined)18.00%
271327132000Petroleum bitumen18.00%
271327139000Other residues of petroleum oils or bituminous mineral oils18.00%
271427140000Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks. 18.00%
271427141000Bituminous or oil shale and tar sands18.00%
271427149010Bitumen and asphalt (natural), asphaltites, asphaltic rocks18.00%
271427149020Bitumin 18.00%
271427149030Gilsonete18.00%
271527150000Bituminous 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).18.00%


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2019-04-03T17:12:20+05:30GST Rate|
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