Grease HSN Code: GST Classification for Lubricating Greas
Grease is a vital lubricant used in automotive, industrial and engineering applications. It reduces friction, protects metal surfaces and ensures smooth running of machines. Under GST, lubricating grease is classified using HSN codes in the mineral oils and lubricants chapter. Correct grease HSN code mapping helps in accurate GST rate and smooth input tax credit.
The table below gives an example of how grease and related products may be mapped with HSN codes and GST rates. Treat this only as a guide and confirm with the official schedule before use.
| HSN Code | Product Name | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|---|
| 271019 | Automotive grease | Lubricating grease used for vehicles and mobile equipment | Wheel bearing, chassis and multipurpose grease | 18% |
| 271019 | Industrial grease | Heavy duty grease used in bearings and machinery | High temperature and high load grease | 18% |
| 340399 | Specialty grease | Special chemical or synthetic greases for critical use | Food grade, high performance and special greases | 18% |
| 271019 | Multipurpose grease | General purpose grease for workshop and farm use | Grease for light machinery and tools | 18% |
HSN code for automotive grease
Automotive grease is supplied to workshops, service centres and fleet operators. It normally falls under the same heading as other lubricating oils and greases. Pack size and brand do not change the HSN code but they affect price and inventory tracking. Invoices should clearly mention automotive grease so that there is no confusion with industrial varieties.
HSN code for industrial and specialty greases
Industrial greases, including high temperature and synthetic greases, usually remain in the same broad heading. Some very specialised chemical greases can fall under separate chapters if their main character is not lubrication. In such cases, product safety data sheets and technical literature are essential for correct classification.
Effect of HSN code on grease pricing and GST
Grease is generally taxed at the standard GST slab. Using the right HSN code ensures correct rate application and allows businesses to claim ITC on their lubricant expenses. It also supports correct valuation in imports because the same code is used for customs duty and IGST.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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Do industrial and automotive greases always share the same HSN code?
Often they do, but when in doubt, you should match the exact product description with the tariff wording.
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How is spray grease classified for GST?
Spray grease contained in aerosol cans may need careful review of the tariff. The base function is still lubrication, but packaging can influence classification.
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Can I claim input tax credit on grease used for machinery maintenance?
Yes, if the grease is used for business purposes and not covered by any blocked credit rule, ITC is usually available.
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Does colour or brand of grease change the HSN code
No. Colour, brand and fragrance do not change the HSN classification. Only composition and function matter.