Last updated: February 25th, 2020 1:14 PM

HSN Code and GST on Petrol, Diesel, Coal and Tar

The GST Council implemented the HSN Code and GST on petrol, diesel, coal, petroleum products and tar under chapter 27 of the HSN code. In this article, we provide HSN code and GST on petrol, diesel, coal, tar and mineral fuels, mineral oils and products of their distillation, bituminous substances and mineral waxes. However, chapter 27 of the HSN code does not cover the following:

• Separate chemically defined organic compounds other than pure methane and propane which are to be classified in heading 2711;
• Medicaments of heading 3003 or 3004; or
• Mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.

HSN Code	HSN Item Description	Import Policy	Policy Conditions	GST Rate in Percentage
2701	COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL
	Coal, whether or not pulverized, but not agglomerated:
2701 11 00	Anthracite	Free		5
2701 12 00	Bituminous coal	Free		5
2701 19	Other coal:
2701 19 10	Coking coal	Free		5
2701 19 20	Steam coal	Free		5
2701 19 90	Other	Free		5
2701 20	Briquettes, ovoids and similar solid fuels manufactured from coal:
2701 20 10	Anthracite agglomerated	Free		5
2701 20 90	Other	Free		5
2702	LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET
2702 10 00	Lignite, whether or not pulverized, but not agglomerated	Free		5
2702 20 00	Agglomerated lignite	Free		5
2703	PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED
2703 00	Peat (including peat litter), whether or not agglomerated:
2703 00 10	Peat whether or not compressed into bales, but not agglomerated	Free		5
2703 00 90	Other	Free		5
2704	COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON
2704 00	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon:
2704 00 10	Retort carbon (gas carbon)	Free		5
2704 00 20	Coke and semi-coke of lignite or of peat	Free		5
2704 00 30	Hard coke of coal	Free		5
2704 00 40	Soft coke of coal	Free		5
2704 00 90	Other	Free		5
2705 00 00	Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons	Free		5
2706	TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS
2706 00	Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars:
2706 00 10	Coal tar	Free		6
2706 00 90	Other	Free		6
2707	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 10 00	Benzole (benzene)	Free		18
2707 20 00	Toluole (toluene)	Free		18
2707 30 00	Xylole (xylenes)	Free		18
2707 40 00	Naphthelene	Free		18
2707 50 00	Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)	Free		18
	Other:
2707 91 00	Creosote oils	Free		18
2707 99 00	Other	Free		18
2708	PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS
2708 10	Pitch:
2708 10 10	Obtained by blending with creosote oil or other coal tar distillates	Free		18
2708 10 90	Other	Free		18
2708 20 00	Pitch coke	Free		18
2709 00 00	Petroleum oils and oils obtained from bituminous minerals, crude	Free		18
2710	PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND 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 OTHER THAN THOSE CONTAINING BIODIESEL AND OTHER THAN WASTE OILS
2710 12	Light oils and preparations:
	Motor Spirit:
2710 12 11	Special boiling point spirits (other than benzene, toluol) with nominal boiling point range 55-115 0C	State Trading Enterprises	Import    as    per Policy  Condition (5) below.	18
2710 12 12	Special boiling point spirits (other than benzene, benzol, toluene and toluol) with nominal boiling point range 63-700C	State Trading Enterprises	Import    as    per Policy  Condition (5) below.	18
2710 12 13	Other special boiling point spirits (other than benzene, benzol, toluene and toluol)	State Trading Enterprises	Import    as    per Policy  Condition (5) below.	18
2710 12 19	Other	State Trading Enterprises	Import    as    per Policy  Condition (5) below.	18
2710 12 20	Natural gasoline liquid (NGL)	State Trading Enterprises	Import    as    per Policy  Condition (5) below.	18
2710 12 90	Other	State Trading Enterprises	Import    as    per Policy  Condition (5) below.	18
2710 19	Other:
2710 19 10	Superior kerosene Oil(SKO)	State Trading Enterprises	Imports   subject to Para 2.20 of Foreign       Trade Policy            and condition at Policy  Condition	18
			(2) below.	18
2710 19 20	Aviation turbine fuel(ATF)	State Trading Enterprises	Import    as    per Policy  Condition (5) below.	18
2710 19 30	High-speed diesel (HSD)	State Trading Enterprises	Import    as    per Policy  Condition (5)             below. However,  import of  HSD brought on board in old ships/vessels which are meant for breaking, whether within vessel’s machinery/engine or outside (as remnant fuel) and is incidental to such ships/vessels, is “free”.	18
2710 19 40	Light diesel oil (LDO)	State Trading Enterprises	Import allowed through IOC subject   to   para 2.20   of   Foreign Trade        Policy. However,  import of LDO brought on board in old ships/vessels which are meant for breaking, whether within vessel’s machinery/engine or outside    (as remnant fuel) and is incidental to such ships/vessels, is “free”.	18
2710 19 50	Fuel oil	Free		18
2710 19 60	Base oil	Free		18
2710 19 70	Jute batching oil and textile oil	Free		18
2710 19 80	Lubricating oil	Free		18
2710 19 90	Other	Free		18
2710 20 00	Petroleum oils and oils obtained from bituminous minerals (other than crude) and 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, containing biodiesel, other than waste oils	Free		18
	Waste oil:
2710 91 00	Containing polychlorinated biphenyls (PCBs) polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)	Restricted	Import subject to Policy Condition (3) below.	18
2710 99 00	Other	Restricted		18
2711	PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS
	Liquified:
2711 11 00	Natural gas	Free		18
2711 12 00	Propane	Free		18
2711 13 00	Butanes	Free		18
2711 14 00	Ethylene, propylene, butylene and butadiene	Free		18
2711 19 00	Other	Free		18
	In gaseous state:
2711 21 00	Natural gas	Free		18
2711 29 00	Other	Free		18
2712	PETROLEUM JELLY, PARAFFIN WAX, MICROCYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PETA WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED
2712 10	Petroleum jelly:
2712 10 10	Crude	Free		18
2712 10 90	Other	Free		18
2712 20 10	Chlorinated paraffin wax	Free		18
2712 20 90	other	Free		18
2712 90	Other:
2712 90 10	Micro-CrystallinePetroleum wax	Free		18
2712 90 20	Lignite wax	Free		18
2712 90 30	Slack wax	Free		18
2712 90 90	Other	Free		18
2713	PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS
	Petroleum coke:
2713 11 00	Not calcined	Free		18
2713 12 00	Calcined	Free		18
2713 20 00	Petroleum bitumen	Free		18
2713 90 00	Other residues of petroleum oils or of oils obtained from bituminous minerals.	Free		18
2714	BITUMEN AND ASPHALT, NATURAL BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITIES AND ASPHALTIC ROCKS
2714 10 00	Bituminous or oil shale and tar sands	Free		18
2714 90	Other:
2714 90 10	Asphalt, natural	Free		18
2714 90 20	Bitumen, natural	Free		18
2714 90 30	Gilsonete	Free		18
2714 90 90	Other	Free		18
2715	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 00	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 00 10	Cut back, bituminous or asphalt	Free		18
2715 00 90	Other	Free		18
				18
2716 00 00	Electrical Energy	Free		18

Click here to read on HSN Code and GST on Milk, Butter, Egg and Honey

Notes to Chapter 26 of the HSN Code

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 exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 3000C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39). For the purposes of heading 2710, “waste oils” means waste containing mainly petroleum oils and oils obtained bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:

• Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);
• 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
• 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.

For the purpose of sub-heading 2701 11 “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%. For the purposes of sub-heading 2701 12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg. For the purposes of items 2707 10 00, 2707 20 00,2707 30 00 and 2707 40 00 the terms “benzol”, “(benzene)”, “toluol” (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively. For the purposes of sub-heading 2710 12, “light oils and preparations” are those of which 90 % or more by volume (including losses) distil at 210 °C according to the ISO 3405 method (equivalent to the ASTM D 86 method).’ For the purposes of the subheadings of heading 2710, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used. In this chapter, the following expressions have the meanings hereby assigned to them:

• Motor Spirit means any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 250C and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark-ignition engines. “Special boiling point spirits (sub-headings 2710 12 11, 2710 12 12 and 2710 12 13) means light oils, as defined in Chapter Note 4, not containing any anti-knock preparations, and with a difference of not more than 600C between the temperature at which 5% and 90% by volume (including losses) distil;
• “Natural gasoline liquid (NGL)” is a low–boiling liquid petroleum product extracted from Natural Gas;
• “Superior kerosine Oil (SKO)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS:1459- 1974 (Reaffirmed 1996);
• “Aviation turbine fuel (ATF)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS:1571:1992:2000;
• “High-speed diesel (HSD)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS:1460:2005;
• “Light diesel oil (LDO)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS:15770:2008;
• “Fuel oil means any hydrocarbon oils conforming to the Indian Standards Specification of Bureau of Indian Standards IS:1593:1982 (Reaffirmed in the year 1997);
• “Lubricating oil” means any oil, which is ordinarily used, for lubrication, excluding any hydrocarbon oil, which has its flash point below 93.30 Centigrade;
• “Jute batching oil” and “textile oil” are hydrocarbon oils which have their flashpoint at or above 93.30C, and is ordinarily used for the batching of jute or other textile fibres;
• The expression “petroleum jelly crude” (subheading 2712 10 10) shall be taken to apply to petroleum jelly of a natural colour higher than 4.5 by the ASTM D 1500 method;

For the purposes of these additional notes, the tests prescribed have the meaning hereby assigned to them. “Flash Point” shall be determined in accordance with the test prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934); “Smoke Point” shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS:1448(p.31)-1967 as for the time being in force; “Final Boiling Point” shall be determined in the manner indicated in the Indian Standards Institution specification IS:1448(p.18)-1967 as for the time being in force; “Carbon Residue” shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS:1448 (p.8)-1967 as for the time being in force; “Colour Comparision Test” shall be done in the following manner, namely:

• First prepare a five per cent, weight by volume solution of Potassium Iodine (analytical reagent quality) in distilled water;
• To this, add Iodine (analytical reagent quality) in a requisite amount to prepare an exactly 0.04 normal Iodine solution;
• Thereafter, compare the colour of the mineral oil under test with the Iodine solution so prepared.

Import Policy for Petrol, Diesel, Coal, Petroleum Products and Tar

Import of naphtha is free. Import of SKO shall be allowed through State Trading Enterprises (STEs), i.e. IOC, BPCL, HPCL and IBP for all purposes with STC being nominated as a State Trading Enterprise (STE) for supplies to Advance Licence holders. Advance Licence holders shall, however, have the option to import SKO from the above-mentioned STEs including STC. Import is restricted in terms of the Interim PIC Procedure of the Rotterdam Convention on Prior Informed Consent procedure for hazardous chemicals and pesticides. Automobile industries, having R&D registration, are allowed to make free import of reference fuels (Petrol and Diesel) which are not manufactured in India, up to a maximum of 5 KL per annum, subjects to the condition that the said imported reference fuels shall be used for R&D and emission testing purposes only. Import allowed through IOC subject to para 2.20 of Foreign Trade Policy, except for the companies who have been granted rights for marketing of transportation fuels in terms of Ministry of P&NG's Resolution No. P- 23015/1/2001-MKT. dated 8.3.2002 including HPCL, BPCL & IBP who have been marketing transportation fuels before this date. Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.

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