27 HSN Code: Bituminous Substances, Mineral fuel & Oils
HSN Chapter 27 represents Bituminous Substances, Mineral fuel & Oils under GST classification. This code helps businesses identify Bituminous Substances, Mineral fuel & Oils correctly for billing, taxation, and trade purposes. With HSN Chapter 27, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Bituminous Substances, Mineral fuel & Oils.
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Sub Chapters under HSN Chapter 27
Following Sub Chapters fall under HSN Chapter 27:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 5% | 5% | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | |
| 5% | 5% | Lignite, whether or not agglomerated, excluding jet | |
| 40% | 5% | Peat (including peat litter), whether or not agglomerated | |
| 5% | 5% | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | |
| 18% | 18% | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | |
| 18% | 18% | Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | |
| 18% | 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 | |
| 5% | 5% | Pitch and pitch coke, obtained from coal tar or from other mineral tars | |
| 5% | 5% | Petroleum oils and oils obtained from bituminous minerals, crude | |
| 5% | 5% | 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 | |
| 18% | 18% | Petroleum gases and other gaseous hydrocarbons | |
| 18% | 18% | 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 | |
| 18% | 18% | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | |
| 18% | 18% | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | |
| 0% | 0% | 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) | |
| 12% | 12% | Electrical energy |
Coal; briquettes, ovoids and similar solid fuels manufactured from coal
Lignite, whether or not agglomerated, excluding jet
Peat (including peat litter), whether or not agglomerated
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
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
Pitch and pitch coke, obtained from coal tar or from other mineral tars
Petroleum oils and oils obtained from bituminous minerals, crude
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
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
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
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)
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Case Laws Related to Chapter 27
| Order Number | Description |
|---|---|
| M/S. Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Chamundeshwari Electricity Supply Corporation Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited (AAR (Authority For Advance Ruling), Madhya Pradesh) | |
| Lorven Flex And Sack India Pvt Ltd, (AAR (Authority For Advance Ruling), Telangana) | |
| E-square Leisure Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Indian Oil Corporation Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| T.P. Ajmer Distribution Limited (AAAR (Appellate Authority For Advance Ruling), Rajasthan) | |
| Alligo Agrovet Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Klf Nirmal Industries Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Girivariya Non-woven Fabrics Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Royal Carbon Black Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Jairaj Ispat Limited. (AAR (Authority For Advance Ruling), Karnataka) | |
| Navbharat Lpg Bottling Company (AAR (Authority For Advance Ruling), Gujarat) | |
| Petronet Lng Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Max Non Woven Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Tp Ajmer Distribution Limited (AAR (Authority For Advance Ruling), Rajasthan) | |
| Ponraj (Proprietor M/S. Ppp Associates) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Provat Kumar Kundu (AAR (Authority For Advance Ruling), West Bengal) | |
| Shri Keshav Cement And Infra Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Baranj Coal Mines Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| M/S. Jsw Energy Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| Mono Steel (India) Ltd (Gujarat High Court, Gujarat) | |
| M/S. Karam Green Bags (AAR (Authority For Advance Ruling), Gujarat) | |
| Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat) | |
| Devendran Coal International Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Kumaran Oil Mill (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Santhosh Distributors (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Abubacker Kaleel Rahman (Prop. M/S Sameer Mat Industries) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Premier Sales Promotion Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat) | |
| Masterly Kolkata Facility Maintenance Pvt Ltd (AAR (Authority For Advance Ruling), West Bengal) | |
| Indiana Engineering Works (Bombay) Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Keysight Technologies International India Pvt. Ltd. (AAR (Authority For Advance Ruling), Haryana) | |
| Vbc Associates (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Rotex Fabric Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S Imperial Fasteners Pvt. Ltd. (Jharkhand High Court, Jharkhand) | |
| Rotex Fabric Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Punjab State Power Corporation Limited (AAR (Authority For Advance Ruling), Punjab) | |
| Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Shell Energy India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Hafele India Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Karam Green Bags (AAAR (Appellate Authority For Advance Ruling), Gujarat) |
M/S. Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
M/S. Chamundeshwari Electricity Supply Corporation Limited (AAR (Authority For Advance Ruling), Karnataka)
Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited (AAR (Authority For Advance Ruling), Madhya Pradesh)
Lorven Flex And Sack India Pvt Ltd, (AAR (Authority For Advance Ruling), Telangana)
E-square Leisure Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Indian Oil Corporation Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
T.P. Ajmer Distribution Limited (AAAR (Appellate Authority For Advance Ruling), Rajasthan)
Alligo Agrovet Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Klf Nirmal Industries Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Girivariya Non-woven Fabrics Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Royal Carbon Black Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Jairaj Ispat Limited. (AAR (Authority For Advance Ruling), Karnataka)
Navbharat Lpg Bottling Company (AAR (Authority For Advance Ruling), Gujarat)
Petronet Lng Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Max Non Woven Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Tp Ajmer Distribution Limited (AAR (Authority For Advance Ruling), Rajasthan)
Ponraj (Proprietor M/S. Ppp Associates) (AAR (Authority For Advance Ruling), Tamil Nadu)
Provat Kumar Kundu (AAR (Authority For Advance Ruling), West Bengal)
Shri Keshav Cement And Infra Limited (AAR (Authority For Advance Ruling), Karnataka)
Baranj Coal Mines Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
M/S. Jsw Energy Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Mono Steel (India) Ltd (Gujarat High Court, Gujarat)
M/S. Karam Green Bags (AAR (Authority For Advance Ruling), Gujarat)
Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
Devendran Coal International Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Kumaran Oil Mill (AAR (Authority For Advance Ruling), Tamil Nadu)
Santhosh Distributors (AAAR (Appellate Authority For Advance Ruling), Kerala)
Abubacker Kaleel Rahman (Prop. M/S Sameer Mat Industries) (AAR (Authority For Advance Ruling), Tamil Nadu)
Premier Sales Promotion Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Masterly Kolkata Facility Maintenance Pvt Ltd (AAR (Authority For Advance Ruling), West Bengal)
Indiana Engineering Works (Bombay) Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Keysight Technologies International India Pvt. Ltd. (AAR (Authority For Advance Ruling), Haryana)
Vbc Associates (AAR (Authority For Advance Ruling), Tamil Nadu)
Rotex Fabric Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
M/S Imperial Fasteners Pvt. Ltd. (Jharkhand High Court, Jharkhand)
Rotex Fabric Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Punjab State Power Corporation Limited (AAR (Authority For Advance Ruling), Punjab)
Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Shell Energy India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala)
Hafele India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Karam Green Bags (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.