---
title: "HSN Code for Motor Spirit: Special Boiling Pt. 55-115C | HSN 27092000 GST Rate"
description: "Find HSN and GST Rates for 27092000 related to Motor Spirit: Special Boiling Pt. 55-115C with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27092000/"
---

# HSN Code 27092000: Motor Spirit: Special Boiling Pt. 55-115C

- [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 2709: Crude petroleum oils](https://busy.in/hsn/sub-chapter-2709/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Petroleum crude | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 27092000 ?

It includes Petroleum Coke: Not Calcined

### Any common misclassification issue with Motor Spirit: Special Boiling Pt. 55-115C?

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

### Can we claim ITC on inputs used to trade Motor Spirit: Special Boiling Pt. 55-115C?

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

### Do e‑way bill and e‑invoice apply for Motor Spirit: Special Boiling Pt. 55-115C?

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.

### Does packaging or labelling change the GST for Motor Spirit: Special Boiling Pt. 55-115C?

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.

### How should mixed supplies be billed when Motor Spirit: Special Boiling Pt. 55-115C is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Motor Spirit: Special Boiling Pt. 55-115C; Nil for exempt items if applicable).