---
title: "HSN Code for Other Motor Spirit Preparations | HSN 27101213 GST Rate"
description: "Find HSN and GST Rates for 27101213 related to Other Motor Spirit Preparations with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27101213/"
---

# HSN Code 27101213: Other Motor Spirit Preparations

- [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—-other special boiling point spirits (other than benzene, benzol, toluene and toluol) | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 27101213 ?

It includes Petroleum Coke: Calcined

### Any common misclassification issue with Other Motor Spirit Preparations?

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 Other Motor Spirit Preparations?

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 Other Motor Spirit Preparations?

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.

### How should mixed supplies be billed when Other Motor Spirit Preparations is sold with other items?

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

### How much GST applies to Other Motor Spirit Preparations?

Under HSN 27101213, Other Motor Spirit Preparations attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other Motor Spirit Preparations?

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.