Chapter 27:HSN Code & GST Rate for Coal, Petroleum & other fossil fuels

Rates (%)	Products Description	HSN Codes	Export and Import HSN Code
5%	Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons	2705	27050000
5%	Bio-gas	27	27090000
5%	Coal; briquettes, ovoids and similar solid fuels manufactured from coal	2701	27011100, 27011200, 27011910, 27011920, 27011990, 27012010, 27012090
5%	Lignite, whether or not agglomerated, excluding jet	2702	27021000, 27022000
5%	Peat (including peat litter), whether or not agglomerated	2703	27030010, 27030090
5%	Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon	2704	27040010, 27040020, 27040030, 27040040, 27040090
5%	Tar distilled from coal, from lignite or from peat	2706	27060010, 27060090
18%	Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars	2706	27060010, 27060090
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	27071000, 27072000, 27073000, 27074000, 27075000, 27079100, 27079900
18%	Pitch and pitch coke, obtained from coal tar or from other mineral tars	2708	27081010, 27081090, 27082000
5%	a) Kerosene oil PDS, b) The following bunker fuels for use in ships or vessels, namely, IFO 180 CST , IFO 380 CST	2710	27101211, 27101212, 27101213, 27101219, 27101220, 27101290, 27101910, 27101920, 27101930, 27101940, 27101950, 27101960, 27101970, 27101980, 27101990, 27102000, 27109100, 27109900
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	27101211, 27101212, 27101213, 27101219, 27101220, 27101290, 27101910, 27101920, 27101930, 27101940, 27101950, 27101960, 27101970, 27101980, 27101990, 27102000, 27109100, 27109900
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	27111100, 27111400, 27111900, 27112100, 27112900
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	27121010, 27121090, 27122000, 27129010, 27129020, 27129030, 27129040, 27129090
18%	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.	2713	27131100, 27131200, 27132000, 27139000
18%	Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.	2714	27141000, 27149010, 27149020, 27149030, 27149090
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	27150010, 27150090
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	–