GST Rate & HSN Code for Coal, Petroleum & other fossil fuels
Rates (%) | Products Description | HSN Codes |
5% |
Bio-gas |
27 |
5% |
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons |
2705 |
5% |
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% |
Tar distilled from coal, from lignite or from peat |
2706 |
18% |
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, such as Benzole (benzene), Toluol (toluene), Xylole (xylenes), Naphthalene |
2707 |
18% |
Pitch and pitch coke, obtained from coal tar or from other mineral tars |
2708 |
5% |
(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 |
18% |
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 and other than petrol, Diesel and ATF, not in GST] |
2710 |
18% |
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, 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 |
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, cut-backs). |
2715 |
NIL |
Electrical energy |
27160000 |
5% |
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. |
27111300, 27111200, 27101900 |