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Chapter 27: Bituminous Substances, Mineral fuel & Oils HSN Code

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    Sub Chapters under Bituminous Substances, Mineral fuel & Oils

    The following Sub Chapters fall under HSN Chapter 27:

    Sub Chapter
    Old GST Rate
    New GST Rate
    Description
    Sub Chapter
    2701
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Coal; briquettes, ovoids and similar solid fuels manufactured from coal
    Sub Chapter
    2702
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Lignite, whether or not agglomerated, excluding jet
    Sub Chapter
    2703
    Old GST Rate
    5%
    New GST Rate
    40%
    Description
    Peat (including peat litter), whether or not agglomerated
    Sub Chapter
    2704
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
    Sub Chapter
    2705
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
    Sub Chapter
    2706
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
    Sub Chapter
    2707
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    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
    Sub Chapter
    2708
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Pitch and pitch coke, obtained from coal tar or from other mineral tars
    Sub Chapter
    2709
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Petroleum oils and oils obtained from bituminous minerals, crude
    Sub Chapter
    2710
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Petroleum oils and oils obtained from bituminous minerals, other than 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
    Sub Chapter
    2711
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    Petroleum gases and other gaseous hydrocarbons
    Sub Chapter
    2712
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    Petroleum jelly, paraffin wax, microcrystalline 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
    Sub Chapter
    2713
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
    Sub Chapter
    2714
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
    Sub Chapter
    2715
    Old GST Rate
    0%
    New GST Rate
    0%
    Description
    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)
    Sub Chapter
    2716
    Old GST Rate
    12%
    New GST Rate
    12%
    Description
    Electrical energy

    Case Laws Related to Chapter 27

    Order Number
    Description
    Order Number
    GUJ/GAAR/R/23/2020
    Description
    M/S. Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    KAR ADRG 22/2020
    Description
    M/S. Chamundeshwari Electricity Supply Corporation Limited (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    19/2018
    Description
    Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited (AAR (Authority For Advance Ruling), Madhya Pradesh)
    Order Number
    11/2020
    Description
    Lorven Flex And Sack India Pvt Ltd, (AAR (Authority For Advance Ruling), Telangana)
    Order Number
    GST-ARA-71/2018-19/B-171
    Description
    E-square Leisure Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    UP ADRG 88/2021
    Description
    Indian Oil Corporation Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
    Order Number
    RAJ/AAAR/02/2018-19
    Description
    T.P. Ajmer Distribution Limited (AAAR (Appellate Authority For Advance Ruling), Rajasthan)
    Order Number
    GST-ARA-02/2019-20/B-101
    Description
    Alligo Agrovet Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    TN/19/AAR/2021
    Description
    Klf Nirmal Industries Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    GUJ/GAAR/R/73/2020
    Description
    Girivariya Non-woven Fabrics Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    GST-ARA-50/2019-20/B-60
    Description
    Royal Carbon Black Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    KAR ADRG 60/2019
    Description
    Jairaj Ispat Limited. (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    GUJ/GAAR/R/2020/15
    Description
    Navbharat Lpg Bottling Company (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    GUJ/GAAR/R/40/2021
    Description
    Petronet Lng Ltd. (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    GUJ/GAAR/R/62/2020
    Description
    Max Non Woven Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    Order No. AAR/18/2021
    Description
    K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
    Order Number
    RAJ/AAR/2018-19/02
    Description
    Tp Ajmer Distribution Limited (AAR (Authority For Advance Ruling), Rajasthan)
    Order Number
    TN/04/AAR/2020
    Description
    Ponraj (Proprietor M/S. Ppp Associates) (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    24/WBAAR/2021-22
    Description
    Provat Kumar Kundu (AAR (Authority For Advance Ruling), West Bengal)
    Order Number
    KAR ADRG 26/2019
    Description
    Shri Keshav Cement And Infra Limited (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    GST-ARA-57/2021-22/B-59
    Description
    Baranj Coal Mines Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    MAH/AAAR/SS-RJ/01A/2019-20
    Description
    M/S. Jsw Energy Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
    Order Number
    R/SPECIAL CIVIL APPLICATION NO. 618 of 2019
    Description
    Mono Steel (India) Ltd (Gujarat High Court, Gujarat)
    Order Number
    GUJ/GAAR/R/63/2020
    Description
    M/S. Karam Green Bags (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    GUJ/GAAR/R/107/2020
    Description
    Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    TN/11/ARA/2022
    Description
    Devendran Coal International Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    TN/33/AAR/2020
    Description
    M/S. Kumaran Oil Mill (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    AAR/10/2020
    Description
    Santhosh Distributors (AAAR (Appellate Authority For Advance Ruling), Kerala)
    Order Number
    14 /AAR/2019
    Description
    Abubacker Kaleel Rahman (Prop. M/S Sameer Mat Industries) (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    KAR ADRG 37/2021
    Description
    Premier Sales Promotion Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    GUJ/GAAR/R/87/2020
    Description
    Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    Case Number 13 of 2021 Order Number 12/WBAAR/2021-22
    Description
    Masterly Kolkata Facility Maintenance Pvt Ltd (AAR (Authority For Advance Ruling), West Bengal)
    Order Number
    GST-ARA-120/2019-20/B-114
    Description
    Indiana Engineering Works (Bombay) Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    HAR/HAAR/R/2018-19/39
    Description
    Keysight Technologies International India Pvt. Ltd. (AAR (Authority For Advance Ruling), Haryana)
    Order Number
    TN/33/AAR/2022
    Description
    Vbc Associates (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    GUJ/GAAR/R/84/2020
    Description
    Rotex Fabric Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    W.P.(T) No. 4941 of 2017
    Description
    M/S Imperial Fasteners Pvt. Ltd. (Jharkhand High Court, Jharkhand)
    Order Number
    GUJ/GAAAR/APPEAL/2022/11
    Description
    Rotex Fabric Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
    Order Number
    AAR/GST/PB/017
    Description
    Punjab State Power Corporation Limited (AAR (Authority For Advance Ruling), Punjab)
    Order Number
    ORDER No. AAR/17/2021
    Description
    Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
    Order Number
    GUJ/GAAR/R/2022/08
    Description
    Shell Energy India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    ORDER No. AAR/14/2021
    Description
    Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala)
    Order Number
    GST-ARA-10/2017/B-13
    Description
    Hafele India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    GUJ/GAAAR/APPEAL/2022/10
    Description
    Karam Green Bags (AAAR (Appellate Authority For Advance Ruling), Gujarat)

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