---
title: "HSN Code for Naphthelene | HSN 27074000 GST Rate"
description: "Find HSN and GST Rates for 27074000 related to Naphthelene with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27074000/"
---

# HSN Code 27074000: Naphthelene

- [Section 05: Guide to HSN Section 05](https://busy.in/hsn/section-05/)
- [Chapter 27: Bituminous Substances, Mineral fuel & Oils](https://busy.in/hsn/chapter-27/)
- [Sub-chapter 2707: High-temperature coal tar products](https://busy.in/hsn/sub-chapter-2707/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Naphthelene | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 27074000 ?

It includes Naphthelene

### Do e‑way bill and e‑invoice apply for 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.

### Can we claim ITC on inputs used to trade Naphthelene?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Naphthelene?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Naphthelene is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Naphthelene; Nil for exempt items if applicable).

### How much GST applies to Naphthelene?

Under HSN 27074000, Naphthelene attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Naphthelene?

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.

## India's trade performance: HSN Code 27074000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹32 Cr (+79.78% YoY) — 0.0009% of India's total exports
- Imports: ₹64 Cr (+6.49% YoY) — 0.0011% of India's total imports
- Trade balance: −₹33 Cr (Deficit); surplus rank #9917 of 12657 HSN codes
- Share of Sub-Chapter 2707: 0.17% of its exports; import side 0.57%
- Rank within Sub-Chapter 2707: #5 of 8 by export value; import-side #4

### Key metrics

- Export CAGR: 46.68% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4254 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +381.44% in FY 2021-22
- Contribution to Sub-Ch. 2707: 0.17% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 27074000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 2707 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2707 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3.17 | 0.0001% | — | 0.07% | 150.73 | 0.0042% | — | 3.94% | −147.56 | #6397 |
| FY 2019-20 | 8.99 | 0.0004% | +183.60% | 0.19% | 229.25 | 0.0068% | +52.09% | 7.60% | −220.26 | #5149 |
| FY 2020-21 | 6.95 | 0.0003% | −22.69% | 0.28% | 97.12 | 0.0033% | −57.64% | 2.77% | −90.17 | #5530 |
| FY 2021-22 | 33.46 | 0.0011% | +381.44% | 0.59% | 113.52 | 0.0025% | +16.89% | 1.40% | −80.06 | #3905 |
| FY 2022-23 | 39.47 | 0.0011% | +17.96% | 0.23% | 91.80 | 0.0016% | −19.13% | 0.74% | −52.33 | #3795 |
| FY 2023-24 | 17.56 | 0.0005% | −55.51% | 0.11% | 60.39 | 0.0011% | −34.22% | 0.52% | −42.83 | #4944 |
| FY 2024-25 | 31.57 | 0.0009% | +79.78% | 0.17% | 64.31 | 0.0011% | +6.49% | 0.57% | −32.74 | #4254 |

- CAGR (7-year): exports 46.68%/yr, imports -13.23%/yr (consistently Deficit)

## Key trade insights: HSN Code 27074000 export-import analysis

### Consistent export growth: 46.68% CAGR over 7 years

India's exports under HSN Code 27074000 have grown at a compound annual rate of 46.68% over 7 fiscal years, rising from ₹3.17 Crore in FY 2018-19 to ₹31.57 Crore in FY 2024-25.

### HSN Code 27074000 ranked #4254 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 27074000 ranks #4254 out of 12657 HSN codes by total export value. Within Sub-Chapter 2707, it ranks #5 of 8. By trade surplus, it ranks #9917 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 27074000 exports

The strongest single-year export movement for HSN Code 27074000 was recorded in FY 2021-22, when exports surged by 381.44% over the prior year.

### India records a trade deficit of ₹32.74 Crore in HSN Code 27074000 goods

In FY 2024-25, India's imports of ₹64.31 Cr exceeded exports of ₹31.57 Cr, resulting in a trade deficit of ₹32.74 Crore — ranking #9917 of 12657 by surplus magnitude.

### Import growth of -13.23% CAGR signals stable import dependency for Naphthelene

India's imports under HSN Code 27074000 have grown at -13.23% CAGR, reaching ₹64.31 Crore in FY 2024-25.

### HSN Code 27074000 contributes 0.17% of Sub-Chapter 2707 exports — ranked #5

Among the 8 HSN codes under Sub-Chapter 2707, HSN Code 27074000 ranks #5 by export value — accounting for 0.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.57% share (rank #4).

## Related HSN Codes in Sub-Chapter 2707

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 27075000: Aromatic Hydrocarbon Mixtures](https://busy.in/hsn/hsn-27075000/) | ₹12,242 Cr |
| #2 | [HSN Code 27079900: Distilled Coal Tar Oils with Aromatic Content \| Other](https://busy.in/hsn/hsn-27079900/) | ₹5,550 Cr |
| #3 | [HSN Code 27071000: Benzol (Benzene)](https://busy.in/hsn/hsn-27071000/) | ₹136 Cr |
| #4 | [HSN Code 27073000: Xylol (Xylenes)](https://busy.in/hsn/hsn-27073000/) | ₹122 Cr |
| #5 | HSN Code 27074000: Naphthelene (this hsn code) | ₹32 Cr |
| #6 | [HSN Code 27079100: Other \| Creosote Oils](https://busy.in/hsn/hsn-27079100/) | ₹7 Cr |
| #7 | [HSN Code 27072000: Toluol (Toluene)](https://busy.in/hsn/hsn-27072000/) | < ₹1 Crore |
| — | [HSN Code 27076000: Crude Petroleum Oils & Bituminous Minerals](https://busy.in/hsn/hsn-27076000/) | — |