27

HSN Code 27: GST Rate & Description

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
HSN Chapter 27 — Mineral Fuels & Oils 2-digit code 5% GST
GST Rate Breakdown
CGST
2.5%
SGST / UTGST
2.5%
IGST
5%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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16 Sub-codes under 27
2701 Coal; briquettes, ovoids and similar solid fuels m… 2702 Lignite, whether or not agglomerated, excluding je… 2703 Peat (including peat litter), whether or not agglo… 2704 Coke and semi-coke of coal, of lignite or of peat,… 2705 Coal gas, water gas, producer gas and similar gase… 2706 Tar distilled from coal, from lignite or from peat… 2707 Oils and other products of the distillation of hig… 2708 Pitch and pitch coke, obtained from coal tar or fr… 2709 Petroleum oils and oils obtained from bituminous m… 2710 Petroleum oils and oils obtained from bituminous m… 2711 Petroleum gases and other gaseous hydrocarbons 2712 Petroleum jelly, paraffin wax, microcrystalline pe… 2713 Petroleum coke, petroleum bitumen and other residu… 2714 Bitumen and asphalt, natural; bituminous or oil sh… 2715 Bituminous mixtures based on natural on natural bi… 2716 Electrical energy
All HSN codes in Chapter 27 — Mineral Fuels & Oils (16 codes)
2701 Coal; briquettes, ovoids and similar solid fuels… 2702 Lignite, whether or not agglomerated, excluding… 2703 Peat (including peat litter), whether or not agg… 2704 Coke and semi-coke of coal, of lignite or of pea… 2705 Coal gas, water gas, producer gas and similar ga… 2706 Tar distilled from coal, from lignite or from pe… 2707 Oils and other products of the distillation of h… 2708 Pitch and pitch coke, obtained from coal tar or… 2709 Petroleum oils and oils obtained from bituminous… 2710 Petroleum oils and oils obtained from bituminous… 2711 Petroleum gases and other gaseous hydrocarbons 2712 Petroleum jelly, paraffin wax, microcrystalline… 2713 Petroleum coke, petroleum bitumen and other resi… 2714 Bitumen and asphalt, natural; bituminous or oil… 2715 Bituminous mixtures based on natural on natural… 2716 Electrical energy

About HSN Code 27

HSN code 27 is a 2-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification. It covers: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.

This code falls under Chapter 27 (Mineral Fuels & Oils) of the Indian GST tariff. The applicable GST rate is 5% (CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state transactions).

Who needs this code? Any GST-registered business supplying goods classified under this HSN code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is HSN code 27?
HSN 27 refers to: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. It belongs to Chapter 27 (Mineral Fuels & Oils) of the GST tariff.
What is the GST rate for HSN code 27?
The GST rate for HSN code 27 is 5% — CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state supply.
Is HSN code 27 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 27 belong to?
HSN code 27 belongs to Chapter 27 of the GST tariff, which covers Mineral Fuels & Oils.