---
title: "HSN Code for Light Diesel Oil (LDO) | HSN 27101930 GST Rate"
description: "Find HSN and GST Rates for 27101930 related to Light Diesel Oil (LDO) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27101930/"
---

# HSN Code 27101930: Light Diesel Oil (LDO)

- [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 |
| --- | --- | --- | --- | --- |
| High speed diesel oil | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 27101930 ?

It includes Sulphur Dioxide: Inorganic Oxygen Compound

### Do e‑way bill and e‑invoice apply for Light Diesel Oil (LDO)?

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 much GST applies to Light Diesel Oil (LDO)?

Under HSN 27101930, Light Diesel Oil (LDO) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Light Diesel Oil (LDO)?

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 Light Diesel Oil (LDO)?

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 Light Diesel Oil (LDO) is sold with other items?

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