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HSN Code and GST Rate for Petrol, Diesel, Coal and Tar

HSN Code and GST Rate for Petrol, Diesel, Coal and Tar

HSN Code for petrol, diesel, coal, petroleum products and tar is provided under chapter 27 of the HSN code. In this article, we provide HSN code and GST rate for 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:

  • 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 DescriptionImport PolicyPolicy ConditionsGST Rate in Percentage
2701COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL
Coal, whether or not pulverized, but not agglomerated:
2701 11 00AnthraciteFree5
2701 12 00Bituminous coalFree5
2701 19Other coal:
2701 19 10Coking coalFree5
2701 19 20Steam coalFree5
2701 19 90OtherFree5
2701 20Briquettes, ovoids and similar solid fuels manufactured from coal:
2701 20 10Anthracite agglomeratedFree5
2701 20 90OtherFree5
2702LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET
2702 10 00Lignite, whether or not pulverized, but not agglomeratedFree5
2702 20 00Agglomerated ligniteFree5
2703PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED
2703 00Peat (including peat litter), whether or not agglomerated:
2703 00 10Peat whether or not compressed into bales, but not agglomeratedFree5
2703 00 90OtherFree5
2704COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON
2704 00Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon:
2704 00 10Retort carbon (gas carbon)Free5
2704 00 20Coke and semi-coke of lignite or of peatFree5
2704 00 30Hard coke of coalFree5
2704 00 40Soft coke of coalFree5
2704 00 90OtherFree5
2705 00 00Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbonsFree5
2706TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS
2706 00Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars:
2706 00 10Coal tarFree6
2706 00 90OtherFree6
2707OILS 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 00Benzole (benzene)Free18
2707 20 00Toluole (toluene)Free18
2707 30 00Xylole (xylenes)Free18
2707 40 00NaphtheleneFree18
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)

Free18
Other:
2707 91 00Creosote oilsFree18
2707 99 00OtherFree18
2708PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS
2708 10Pitch:
2708 10 10Obtained by blending with creosote oil or other coal tar distillatesFree18
2708 10 90OtherFree18
2708 20 00Pitch cokeFree18
2709 00 00Petroleum oils and oils obtained from bituminous minerals, crudeFree18
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 12Light 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 12Special boiling point spirits (other than benzene, benzol, toluene and toluol) with nominal boiling point range 63-700CState Trading Enterprises

Import    as    per Policy  Condition

(5) below.

18
2710 12 13Other special boiling point spirits (other than benzene, benzol, toluene and toluol)State Trading Enterprises

Import    as    per Policy  Condition

(5) below.

18
2710 12 19OtherState Trading Enterprises

Import    as    per Policy  Condition

(5) below.

18
2710 12 20Natural gasoline liquid (NGL)State Trading Enterprises

Import    as    per Policy  Condition

(5) below.

18
2710 12 90OtherState Trading Enterprises

Import    as    per Policy  Condition

(5) below.

18
2710 19Other:
2710 19 10Superior 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 20Aviation turbine fuel(ATF)State Trading Enterprises

Import    as    per Policy  Condition

(5) below.

18
2710 19 30High 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 40Light 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 50Fuel oilFree18
2710 19 60Base oilFree18
2710 19 70Jute batching oil and textile oilFree18
2710 19 80Lubricating oilFree18
2710 19 90OtherFree18
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

Free18
Waste oil:
2710 91 00Containing polychlorinated biphenyls (PCBs) polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)Restricted

Import subject to Policy Condition

(3) below.

18
2710 99 00OtherRestricted18
2711PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS
Liquified:
2711 11 00Natural gasFree18
2711 12 00PropaneFree18
2711 13 00ButanesFree18
2711 14 00Ethylene, propylene, butylene and butadieneFree18
2711 19 00OtherFree18
In gaseous state:
2711 21 00Natural gasFree18
2711 29 00OtherFree18
2712PETROLEUM 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 10Petroleum jelly:
2712 10 10CrudeFree18
2712 10 90OtherFree18
2712 20 10Chlorinated paraffin waxFree18
2712 20 90otherFree18
2712 90Other:
2712 90 10Micro-CrystallinePetroleum waxFree18
2712 90 20Lignite waxFree18
2712 90 30Slack waxFree18
2712 90 90OtherFree18
2713PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS
Petroleum coke:
2713 11 00Not calcinedFree18
2713 12 00CalcinedFree18
2713 20 00Petroleum bitumenFree18
2713 90 00Other residues of petroleum oils or of oils obtained from bituminous minerals.Free18
2714BITUMEN AND ASPHALT, NATURAL BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITIES AND ASPHALTIC ROCKS
2714 10 00Bituminous or oil shale and tar sandsFree18
2714 90Other:
2714 90 10Asphalt, naturalFree18
2714 90 20Bitumen, naturalFree18
2714 90 30GilsoneteFree18
2714 90 90OtherFree18
2715BITUMINOUS 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 00Bituminous 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 10Cut back, bituminous or asphaltFree18
2715 00 90OtherFree18
18
2716 00 00Electrical EnergyFree18

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 or 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 flash point 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 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 Interim PIC Procedure of 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 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.

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Disclaimer: We have taken best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented in this page.

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