HSN Code and GST Tax rate for Mineral fuels, mineral oils, and products of their distillation; bituminous substances; mineral waxes under section-5 chapter-27
If the trader’s trades for Mineral fuels, mineral oils, and products of their distillation; bituminous substances; mineral waxes then they will have to use the HSN CODE for the Mineral fuels, mineral oils, and products of their distillation; bituminous substances; mineral waxes in the invoice or in the GST Return for identifications of the Mineral fuels, mineral oils, and products of their distillation; bituminous substances; mineral waxes.
According to the chapter-27 of section-5 – Notes
- This Chapter does not cover:
(a) separate chemically defined organic compounds other than pure methane and propane which are to be classified in heading 2711;
(b) medicaments of heading 3003 or 3004; or
(c) mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805. - References in heading 2710 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic
constituents exceed that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distills at 3000 C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter39). - For the purposes of heading 2710, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water.
These include:
(a) such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oil and used transformer oils);
(b) sludge oils from the storage tanks of petroleum oils, mainly containing such oils and high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and
(c) such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.
Contents of this post
HSN Code for Mineral fuels, mineral oils, and products of their distillation; bituminous substances; mineral waxes
| GOODS DESCRIPTION | HSN CODE Chapter/ Heading |
|---|---|
| Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 2701 |
| Lignite, whether or not agglomerated, excluding jet | 2702 |
| Peat (including peat litter), whether or not agglomerated | 2703 |
| Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 2704 |
| Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 2705 |
| Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 2706 |
| 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 | 2707 |
| Pitch and pitch coke, obtained from coal tar or from other mineral tars | 2708 |
| Petroleum oils and oils obtained from bituminous minerals, crude | 2709 |
| Petroleum oils and oils obtained from bituminous minerals, other than 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 | 2710 |
| Petroleum gases and other gaseous hydrocarbons | 2711 |
| Petroleum jelly, paraffin wax, microcrystalline 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 colored | 2712 |
| Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | 2713 |
| Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | 2714 |
| Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cutbacks) | 2715 |
| Electrical energy | 2716 |
GST Tax rate for Mineral fuels, mineral oils, and products of their distillation; bituminous substances; mineral waxes
| GOODS DESCRIPTION | HSN CODE Chapter/ Heading | GST TAX RATE |
|---|---|---|
| Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 2701 | 5% |
| Lignite, whether or not agglomerated, excluding jet | 2702 | 5% |
| Peat (including peat litter), whether or not agglomerated | 2703 | 5% |
| Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 2704 | 5% |
| Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 2705 | 5% |
| Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 2706 | |
| Tar distilled from coal, from lignite or from peat | 2706 | 5% |
| And Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 2706 | 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 | 2707 | 18% |
| Pitch and pitch coke, obtained from coal tar or from other mineral tars | 2708 | 18% |
| Petroleum oils and oils obtained from bituminous minerals, crude | 2709 | |
| Petroleum oils and oils obtained from bituminous minerals, other than 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 | 2710 | |
| (a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST, ii. IFO 380 CST, iii. Marine Fuel 0.5% (FO) | 2710 | 5% |
| 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, petrol, diesel, and ATF, not in GST] | 2710 | 18% |
| Petroleum gases and other gaseous hydrocarbons | 2711 | |
| Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane, and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited. | 2711 1200, 2711 1300, 2711 1900 | 5% |
| Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane, and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers | 2711 1200, 2711 1300, 2711 1900 | 5% |
| 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 | 18% |
| Petroleum jelly, paraffin wax, microcrystalline 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 colored | 2712 | 18% |
| Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | 2713 | 18% |
| Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | 2714 | 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, cutbacks) | 2715 | 18% |
| Electrical energy | 2716 | 0% |
if you want to know more details about HSN Code for Mineral fuels, mineral oils, and products of their distillation; bituminous substances; mineral waxes than click for the source link- HSN pdf
LIST OF UPDATED GST RATE FOR GOODS- PDF
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