What products are classified under HSN 27074000 ?
It includes Naphthelene
HSN Code 27074000 represents Naphthelene under GST classification. This code helps businesses identify Naphthelene correctly for billing, taxation, and trade. With HSN Code 27074000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Naphthelene.
HSN Code 27074000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | 2707 | 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 | Naphthelene | 9% | 9% | 18% | 0% |
Description of goods
Naphthelene
Chapter
27 – Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Sub Chapter
2707 – 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
Naphthelene does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Benzol (benzene) | |
| Toluol (toluene) | |
| Xylol (xylenes) | |
| Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250OC by the ASTM D 86 method | |
| 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 phenols | |
| Other : Creosote oils | |
| Other : Other |
Benzol (benzene)
Toluol (toluene)
Xylol (xylenes)
Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250OC by the ASTM D 86 method
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 phenols
Other : Creosote oils
Other : Other
It includes Naphthelene
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Naphthelene; Nil for exempt items if applicable).
Under HSN 27074000, Naphthelene attracts Varies when sold in taxable form. Describe the exact form on the invoice.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
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.