--- title: "HSN Code for Heavy Naphtha | HSN 27101221 GST Rate" description: "Find HSN and GST Rates for 27101221 related to Heavy Naphtha with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-27101221/" --- # HSN Code 27101221: Heavy Naphtha - [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) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: Light oils and preparations : Naphtha: Light naphtha | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 27101221 ? It includes Heavy Naphtha ### Does packaging or labelling change the GST for Heavy Naphtha? 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. ### Can we claim ITC on inputs used to trade Heavy Naphtha? 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 Heavy Naphtha is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Heavy Naphtha; Nil for exempt items if applicable). ### Any common misclassification issue with Heavy Naphtha? 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 Heavy Naphtha? Under HSN 27101221, Heavy Naphtha attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 27101221 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹29,287 Cr (+0.31% YoY) — 0.7958% of India's total exports - Imports: ₹6,023 Cr (−37.25% YoY) — 0.0991% of India's total imports - Trade balance: ₹23,265 Cr (Surplus); surplus rank #17 of 12657 HSN codes - Share of Sub-Chapter 2710: 5.55% of its exports; import side 7.36% - Rank within Sub-Chapter 2710: #6 of 65 by export value; import-side #4 ### Key metrics - National export rank: #18 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +168.99% in FY 2021-22 - Contribution to Sub-Ch. 2710: 5.55% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 27101221 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. 2710 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2710 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | 15,362.21 | 0.7142% | — | 8.20% | 2,740.77 | 0.0941% | — | 6.42% | +12,621.44 | #17 | | FY 2021-22 | 41,323.07 | 1.3167% | +168.99% | 8.30% | 5,425.18 | 0.1187% | +97.94% | 7.26% | +35,897.89 | #9 | | FY 2022-23 | 43,425.79 | 1.1994% | +5.09% | 5.60% | 7,490.62 | 0.1303% | +38.07% | 8.52% | +35,935.17 | #9 | | FY 2023-24 | 29,195.71 | 0.8069% | −32.77% | 4.23% | 9,598.03 | 0.1709% | +28.13% | 10.98% | +19,597.68 | #15 | | FY 2024-25 | 29,287.38 | 0.7958% | +0.31% | 5.55% | 6,022.61 | 0.0991% | −37.25% | 7.36% | +23,264.77 | #18 | ## Key trade insights: HSN Code 27101221 export-import analysis ### Export snapshot for HSN Code 27101221 India exported ₹29,287.38 Crore worth of Heavy Naphtha in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 27101221 ranked #18 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 27101221 ranks #18 out of 12657 HSN codes by total export value. Within Sub-Chapter 2710, it ranks #6 of 65. By trade surplus, it ranks #17 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 27101221 exports The strongest single-year export movement for HSN Code 27101221 was recorded in FY 2021-22, when exports surged by 168.99% over the prior year. ### India maintains a trade surplus of ₹23,264.77 Crore in HSN Code 27101221 goods In FY 2024-25, India's exports of ₹29,287.38 Cr exceeded imports of ₹6,022.61 Cr, resulting in a trade surplus of ₹23,264.77 Crore — ranking #17 of 12657 by surplus magnitude. ### HSN Code 27101221 contributes 5.55% of Sub-Chapter 2710 exports — ranked #6 Among the 65 HSN codes under Sub-Chapter 2710, HSN Code 27101221 ranks #6 by export value — accounting for 5.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.36% share (rank #4). ## Related HSN Codes in Sub-Chapter 2710 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 27101944: Residual Marine Fuel (IS 16731)](https://busy.in/hsn/hsn-27101944/) | ₹1,64,165 Cr | | #2 | [HSN Code 27101939: Kerosene Type Aviation Fuels](https://busy.in/hsn/hsn-27101939/) | ₹1,28,227 Cr | | #3 | [HSN Code 27101241: M15 Fuel (IS 17076) 1](https://busy.in/hsn/hsn-27101241/) | ₹88,679 Cr | | #4 | [HSN Code 27101290: Motor Gasoline (IS 2796)](https://busy.in/hsn/hsn-27101290/) | ₹42,658 Cr | | #5 | [HSN Code 27101949: Automotive Diesel (Non-Biodiesel, IS 1460)](https://busy.in/hsn/hsn-27101949/) | ₹39,180 Cr | | #6 | HSN Code 27101221: Heavy Naphtha (this hsn code) | ₹29,287 Cr | | #7 | [HSN Code 27101961: Mineral Oil (Cosmetics, IS 7299)](https://busy.in/hsn/hsn-27101961/) | ₹7,177 Cr | | #8 | [HSN Code 27101953: Fuel oils, Grade MV 2](https://busy.in/hsn/hsn-27101953/) | ₹6,401 Cr | | #9 | [HSN Code 27101959: Fuel oils, Grade HV](https://busy.in/hsn/hsn-27101959/) | ₹6,061 Cr | | #10 | [HSN Code 27101990: Petroleum Oils, Non-Crude, Not Biodiesel](https://busy.in/hsn/hsn-27101990/) | ₹4,051 Cr |