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

Important Disclaimer

The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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