HSN Code for Mineral fuels, mineral oils chapter-27

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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

  1. 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.
  2. 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).
  3. 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.

HSN Code for Mineral fuels, mineral oils, and products of their distillation; bituminous substances; mineral waxes

GOODS DESCRIPTIONHSN CODE
Chapter/ Heading
Coal; briquettes, ovoids and similar solid fuels manufactured from coal2701
Lignite, whether or not agglomerated, excluding jet2702
Peat (including peat litter), whether or not agglomerated2703
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon2704
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons2705
Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars2706
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 constituents2707
Pitch and pitch coke, obtained from coal tar or from other mineral tars2708
Petroleum oils and oils obtained from bituminous minerals, crude2709
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 oils2710
Petroleum gases and other gaseous hydrocarbons2711
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 colored2712
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals2713
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks2714
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 energy2716

GST Tax rate for Mineral fuels, mineral oils, and products of their distillation; bituminous substances; mineral waxes

GOODS DESCRIPTIONHSN CODE
Chapter/ Heading
GST TAX RATE
Coal; briquettes, ovoids and similar solid fuels manufactured from coal27015%
Lignite, whether or not agglomerated, excluding jet2702 5%
Peat (including peat litter), whether or not agglomerated2703 5%
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon2704 5%
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons2705 5%
Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars2706
Tar distilled from coal, from lignite or from peat 27065%
And Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars 270618%
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 constituents270718%
Pitch and pitch coke, obtained from coal tar or from other mineral tars270818%
Petroleum oils and oils obtained from bituminous minerals, crude2709
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 oils2710
(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) 27105%
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] 271018%
Petroleum gases and other gaseous hydrocarbons2711
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] 271118%
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 colored271218%
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals271318%
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks271418%
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)271518%
Electrical energy27160%

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

Disclaimer

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

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