---
title: "HSN Code for Other Special Boiling Point Motor Spirits | HSN 27101212 GST Rate"
description: "Find HSN and GST Rates for 27101212 related to Other Special Boiling Point Motor Spirits with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27101212/"
---

# HSN Code 27101212: Other Special Boiling Point Motor Spirits

- [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 2710: Petroleum oils, bituminous minerals](https://busy.in/hsn/sub-chapter-2710/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containign by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils-light oils and preparations—motor spirit—-special boiling point spirits (other than benzene,benzol,toluene and toluol) with nominal boiling point range 63-70 degrees centigrade | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 27101212 ?

It includes Chlorinated Paraffin Wax

### Any common misclassification issue with Other Special Boiling Point Motor Spirits?

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

### How much GST applies to Other Special Boiling Point Motor Spirits?

Under HSN 27101212, Other Special Boiling Point Motor Spirits attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Other Special Boiling Point Motor Spirits?

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

### How should mixed supplies be billed when Other Special Boiling Point Motor Spirits is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Special Boiling Point Motor Spirits; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Other Special Boiling Point Motor Spirits?

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.