GST Rates & HSN Codes on Fossil Fuels - Coal, Petroleum & Natural Gas


HSN Code Description Rate (%) CESS (%)
27 Bio-gas 5
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 5 Rs. 400 per tonne
2702 Lignite, whether or not agglomerated, excluding jet 5 Rs. 400 per tonne
2703 Peat (including peat litter), whether or not agglomerated 5 Rs. 400 per tonne
2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 5
2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 5
2706 Tar distilled from coal, from lignite or from peat 5
2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents ex-ceeds that of the non-aromatic constituents, such as Benzole (ben-zene), Toluole (toluene), Xylole (xylenes), Naphthelene 18
2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars 18
2710 Kerosene PDS 5
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 ob-tained from bituminous minerals, these oils being the basic constitu-ents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST] 18
2710 Avgas 28
27101900 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
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 petrole- um Corporation Limited or Bharat Petro- leum Corporation Limited] 18
27111200 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
27111300 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
2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and simi-lar products obtained by synthesis or by other processes, whether or not coloured 18
2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 18
2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; as-phaltites and asphaltic rocks 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) 18
27160000 Electrical energy NIL

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