---
title: "HSN Code for Other Light Petroleum Oils | HSN 27101232 GST Rate"
description: "Find HSN and GST Rates for 27101232 related to Other Light Petroleum Oils with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27101232/"
---

# HSN Code 27101232: Other Light Petroleum Oils

- [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 : Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745: Solvent 50/120 | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 27101232 ?

It includes Other Light Petroleum Oils

### Any common misclassification issue with Other Light Petroleum Oils?

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 Light Petroleum Oils?

Under HSN 27101232, Other Light Petroleum Oils attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Other Light Petroleum Oils?

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 Light Petroleum Oils is sold with other items?

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

### Does packaging or labelling change the GST for Other Light Petroleum Oils?

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.