| 27 | Bio-gas | 5% | I | 157 |
| 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 18% | III | 158 |
| 2702 | Lignite, whether or not agglomerated, excluding jet | 18% | III | 159 |
| 2703 | Peat (including peat litter), whether or not agglomerated | 18% | III | 160 |
| 2704 | Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 5% | I | 161 |
| 2705 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 5% | I | 162 |
| 2706 | Tar distilled from coal, from lignite or from peat | 5% | I | 163 |
| 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, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes),Naphthelene. | 18% | III | 31 |
| 2708 | Pitch and pitch coke, obtained from coal to other mineral tars | 18% | III | 32 |
| 2710 | Kerosene PDS | 5% | I | 24 |
| 2711 | 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] | 18% | III | 34 |
| 2712 | 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 | 18% | III | 35 |
| 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | 18% | III | 36 |
| 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | 18% | III | 37 |
| 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) | 18% | III | 38 |
| 2706 | Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 18% | III | 30A<sup>1</sup> |
| 2710 | (a) kerosene oil PDS,<br>(b) The following hunker fuels for use in ships Or vessels,namely <br> (1) IF0 180 CST,<br> (2) IFO 380 CST] | 5% | I | 164<sup>1</sup> |
| 2710 | (a) kerosene oil PDS,<br>(b) The following hunker fuels for use in ships Or vessels,namely <br> (1) IF0 180 CST,<br> (2) IFO 380 CST]<b2>(3) Marine Fuel 0.5% (FO) | 5% | I | 164<sup>2</sup> |
| 2710 | Avgas | 28% | IV | 19<sup>3</sup> |
| 2710 | 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; [other than Avgas and Kerosene and other than petrol, Diesel and ATF, not in GST] | 28% | III | 33<sup>2</sup> |
| 2710 | 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] | 28% | III | 33<sup>2</sup> |
| 2710 19 00 | 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. | 5% | I | 165 |
| 2711 12 00 | 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. | 5% | I | 165 |
| 2711 13 00 | 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. | 5% | I | 165 |
| 2711 19 00 | Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers | 5% | I | 165A<sup>2</sup> |
| 2711 12 00 | Liquefied Propane and Butane mixture, Liquefied Propane,Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply | 5% | I | 165<sup>5</sup> |
| 2711 12 00 | 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. | 5% | I | 165<sup>1</sup> |
| 2711 12 00 | Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers | 5% | I | 165A<sup>2</sup> |
| 2711 13 00 | Liquefied Propane and Butane mixture, Liquefied Propane,Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply | 5% | I | 165<sup>5</sup> |
| 2711 13 00 | 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. | 5% | I | 165<sup>1</sup> |
| 2711 13 00 | Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers | 5% | I | 165A<sup>2</sup> |
| [2711 19 00] | 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 19 00] | 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. | 5% | I | 165<sup>1</sup> |
| 2716 00 00 | Electrical energy | 0% | - | 104 |
