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.
Grease HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 27 | Bituminous Substances, Mineral fuel & Oils | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes |
| 34 | Soap, Washing Preparations, Waxes | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 27101211 | Motor Spirit: Special Boiling Pt. 63-70C | 28% |
| 27101212 | Other Special Boiling Point Motor Spirits | 28% |
| 27101213 | Other Motor Spirit Preparations | 28% |
| 27101219 | Natural Gasoline Liquid (NGL) | 28% |
| 27101220 | E 15 fuel conforming to standard is 17586 | 18% |
| 27101221 | Heavy Naphtha | 18% |
| 27101222 | Full Range Naphtha | 18% |
| 27101229 | Solvent 60/80 (IS 1745) | 18% |
| 27101231 | Solvent 50/120 (IS 1745) | 18% |
| 27101232 | Other Light Petroleum Oils | 18% |
| 27101239 | Solvent 145/205 Petroleum Hydrocarbon | 18% |
| 27101241 | M15 Fuel (IS 17076) | 18% |
| 27101242 | Aviation Gasoline (IS 1604) | 18% |
| 27101243 | E20 Fuel (IS 17021) | 18% |
| 27101244 | Superior Kerosene Oil (SKO) | 18% |
| 27101249 | E20 Fuel (IS 17021) | 18% |
| 27101250 | Kerosene Intermediate | 18% |
| 27101290 | Motor Gasoline (IS 2796) | 18% |
| 27101910 | High speed diesel oil | 18% |
| 27101920 | Solvent 125/240 Petroleum Hydrocarbon | 18% |
| 27101930 | Light Diesel Oil (LDO) | 18% |
| 27101931 | Vacuum Gas Oil | 5% |
| 27101932 | Kerosene (Is 1459 Compliant) | 5% |
| 27101939 | Kerosene Type Aviation Fuels | 18% |
| 27101940 | Fuel Oil | 18% |
| 27101941 | Gas oil from gas oil | 18% |
| 27101942 | Light Diesel Oil (IS 15770) | 18% |
| 27101943 | High Flash High Speed Diesel (IS 16861) | 18% |
| 27101944 | Residual Marine Fuel (IS 16731) | 18% |
| 27101949 | Automotive Diesel (Non-Biodiesel, IS 1460) | 18% |
| 27101950 | Base Oil | 18% |
| 27101951 | Fuel oils, Grade LV | 18% |
| 27101952 | Fuel oils, Grade MV 1 | 18% |
| 27101953 | Fuel oils, Grade MV 2 | 18% |
| 27101959 | Fuel oils, Grade HV | 18% |
| 27101960 | Jute Batching Oil & Textile Oil | 18% |
| 27101961 | Mineral Oil (Cosmetics, IS 7299) | 18% |
| 27101969 | Distillate Marine Fuel (IS 16731) | 18% |
| 27101970 | Lubricating Oil | 18% |
| 27101971 | Base and Lubricating Oil | 18% |
| 27101972 | Internal combustion engine oil | 18% |
| 27101973 | Diesel Fuel Blend (B6-B20, IS 16531) | 18% |
| 27101974 | Automotive Gear Oil | 18% |
| 27101975 | Industrial Gear Oil | 18% |
| 27101976 | Engine Oil (IS 14234) | 18% |
| 27101977 | Turbine Lubricating Oil | 18% |
| 27101978 | Machinery/Spindle Oils (IS 493) | 18% |
| 27101979 | Other Lubricating Oil (Non-Bis) | 18% |
| 27101980 | Petroleum Oils & Minerals Containing Bio-Diesel | 18% |
| 27101981 | Neat Cutting Oil (IS 1115) | 18% |
| 27101982 | Other Lubricating Oil (Other BIS) | 18% |
| 27101983 | Cutting Oil (IS 1115) | 18% |
| 27101984 | Hydraulic Oil (IS 3098/IS 11656) | 18% |
| 27101985 | Petroleum Oils And Preparations | 18% |
| 27101986 | Industrial White Oil (IS 1083) | 18% |
| 27101987 | Petroleum Oils & Jute Batching Oil | 18% |
| 27101988 | Transformer Oil (No Bis Standard) | 18% |
| 27101989 | Cutting Oil, Hydraulic, and White Oil | 18% |
| 27101990 | Petroleum Oils, Non-Crude, Not Biodiesel | 18% |
| 27102000 | Petroleum Gases: Liquefied, Other | 18% |
| 27102010 | Automotive Diesel Fuel, Biodiesel | 18% |
| 27102020 | Peptones | 18% |
| 27102090 | Petroleum Oils, Containing Biodiesel, Non-Waste | 18% |
| 27109100 | Waste oil (PCBs/PCTs/PBBs): PCB Waste Oil | 18% |
| 27109900 | Petroleum Oils and Oils from Bituminous Minerals | 18% |
| 34031100 | Textile and Leather Treatment Preparations | 18% |
| 34031900 | Other Petroleum Oil Preparations | 18% |
| 34039100 | Preparations for Treating Textiles/Leather/Furs | 18% |
| 34039900 | Lubricating Preparations, Excluding High-Oil Content | 18% |
* GST rates may vary based on the latest GST notifications
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.
-
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.