---
title: "HSN Code for Motor Gasoline (IS 2796) | HSN 27101290 GST Rate"
description: "Find HSN and GST Rates for 27101290 related to Motor Gasoline (IS 2796) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27101290/"
---

# HSN Code 27101290: Motor Gasoline (IS 2796)

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 27101290 ?

It includes Motor Gasoline (IS 2796)

### How should mixed supplies be billed when Motor Gasoline (IS 2796) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Motor Gasoline (IS 2796); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Motor Gasoline (IS 2796)?

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 Gasoline (IS 2796)?

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 much GST applies to Motor Gasoline (IS 2796)?

Under HSN 27101290, Motor Gasoline (IS 2796) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Motor Gasoline (IS 2796)?

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

## India's trade performance: HSN Code 27101290 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹42,658 Cr (−15.37% YoY) — 1.1590% of India's total exports
- Imports: ₹125 Cr (−3.82% YoY) — 0.0020% of India's total imports
- Trade balance: ₹42,533 Cr (Surplus); surplus rank #9 of 12657 HSN codes
- Share of Sub-Chapter 2710: 8.08% of its exports; import side 0.15%
- Rank within Sub-Chapter 2710: #4 of 65 by export value; import-side #14

### Key metrics

- Export CAGR: 6.36% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #10 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +210.21% in FY 2021-22
- Contribution to Sub-Ch. 2710: 8.08% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 27101290

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 | 29,474.89 | 1.2900% | — | 9.16% | 4,453.52 | 0.1242% | — | 11.69% | +25,021.37 | #8 |
| FY 2019-20 | 34,004.87 | 1.5448% | +15.37% | 11.78% | 2,982.94 | 0.0891% | −33.02% | 5.35% | +31,021.93 | #7 |
| FY 2020-21 | 13,982.09 | 0.6501% | −58.88% | 7.46% | 284.00 | 0.0097% | −90.48% | 0.67% | +13,698.09 | #21 |
| FY 2021-22 | 43,373.90 | 1.3821% | +210.21% | 8.71% | 2,767.14 | 0.0605% | +874.35% | 3.70% | +40,606.76 | #8 |
| FY 2022-23 | 59,552.15 | 1.6448% | +37.30% | 7.68% | 360.03 | 0.0063% | −86.99% | 0.41% | +59,192.12 | #8 |
| FY 2023-24 | 50,407.40 | 1.3932% | −15.36% | 7.30% | 129.49 | 0.0023% | −64.03% | 0.15% | +50,277.91 | #8 |
| FY 2024-25 | 42,657.89 | 1.1590% | −15.37% | 8.08% | 124.54 | 0.0020% | −3.82% | 0.15% | +42,533.35 | #10 |

- CAGR (7-year): exports 6.36%/yr, imports -44.91%/yr (consistently Surplus)

## Key trade insights: HSN Code 27101290 export-import analysis

### Consistent export growth: 6.36% CAGR over 7 years

India's exports under HSN Code 27101290 have grown at a compound annual rate of 6.36% over 7 fiscal years, rising from ₹29,474.89 Crore in FY 2018-19 to ₹42,657.89 Crore in FY 2024-25.

### HSN Code 27101290 ranked #10 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 27101290 ranks #10 out of 12657 HSN codes by total export value. Within Sub-Chapter 2710, it ranks #4 of 65. By trade surplus, it ranks #9 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 27101290 exports

The strongest single-year export movement for HSN Code 27101290 was recorded in FY 2021-22, when exports surged by 210.21% over the prior year.

### India maintains a trade surplus of ₹42,533.35 Crore in HSN Code 27101290 goods

In FY 2024-25, India's exports of ₹42,657.89 Cr exceeded imports of ₹124.54 Cr, resulting in a trade surplus of ₹42,533.35 Crore — ranking #9 of 12657 by surplus magnitude.

### Import growth of -44.91% CAGR signals stable import dependency for Motor Gasoline (IS 2796)

India's imports under HSN Code 27101290 have grown at -44.91% CAGR, reaching ₹124.54 Crore in FY 2024-25.

### HSN Code 27101290 contributes 8.08% of Sub-Chapter 2710 exports — ranked #4

Among the 65 HSN codes under Sub-Chapter 2710, HSN Code 27101290 ranks #4 by export value — accounting for 8.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.15% share (rank #14).

## 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) (this hsn code) | ₹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](https://busy.in/hsn/hsn-27101221/) | ₹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 |