What products are classified under HSN 27091000 ?
It includes Fuel Oil
HSN Code 27091000 represents Petroleum crude under GST classification. This code helps businesses identify Petroleum crude correctly for billing, taxation, and trade. With HSN Code 27091000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Petroleum crude.
HSN Code 27091000 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 | 2709 | Petroleum oils and oils obtained from bituminous minerals, crude | Petroleum oils and oils obtained from bituminous minerals | 9% | 9% | 18% | 0% |
Description of goods
Petroleum oils and oils obtained from bituminous minerals
Chapter
27 – Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Sub Chapter
2709 – Petroleum oils and oils obtained from bituminous minerals, crude
Petroleum crude does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Petroleum oils and oils obtained from bituminous minerals, crude | |
| Petroleum oils and oils obtained from bituminous minerals, crude: Petroleum Crude | |
| Petroleum oils and oils obtained from bituminous minerals, crude: Other | |
| Petroleum crude |
Petroleum oils and oils obtained from bituminous minerals, crude
Petroleum oils and oils obtained from bituminous minerals, crude: Petroleum Crude
Petroleum oils and oils obtained from bituminous minerals, crude: Other
Petroleum crude
It includes Fuel Oil
Under HSN 27091000, Petroleum crude attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Petroleum crude; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.