--- title: "HSN Code for Kerosene (Is 1459 Compliant) | HSN 27101932 GST Rate" description: "Find HSN and GST Rates for 27101932 related to Kerosene (Is 1459 Compliant) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-27101932/" --- # HSN Code 27101932: Kerosene (Is 1459 Compliant) - [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 : Kerosene intermediate and oils obtained from kerosene intermediate: Kerosene conforming to standard IS 1459 | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 27101932 ? It includes Kerosene (Is 1459 Compliant) ### Can we claim ITC on inputs used to trade Kerosene (Is 1459 Compliant)? 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 Kerosene (Is 1459 Compliant)? 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. ### Any common misclassification issue with Kerosene (Is 1459 Compliant)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Kerosene (Is 1459 Compliant) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Kerosene (Is 1459 Compliant); Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Kerosene (Is 1459 Compliant)? 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. ## India's trade performance: HSN Code 27101932 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹63 Cr (+17.47% YoY) — 0.0017% of India's total exports - Imports: ₹1 Cr (+2,525.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹62 Cr (Surplus); surplus rank #1994 of 12657 HSN codes - Share of Sub-Chapter 2710: 0.01% of its exports; import side 0.00% - Rank within Sub-Chapter 2710: #26 of 65 by export value; import-side #41 ### Key metrics - National export rank: #3303 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +17.47% in FY 2024-25 - Contribution to Sub-Ch. 2710: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 27101932 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 | 164.76 | 0.0077% | — | 0.09% | < ₹1 Crore | 0.0000% | — | 0.00% | +164.12 | #1565 | | FY 2021-22 | 76.94 | 0.0025% | −53.30% | 0.02% | 1.14 | 0.0000% | +78.13% | 0.00% | +75.80 | #2754 | | FY 2022-23 | 73.98 | 0.0020% | −3.85% | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +73.98 | #2961 | | FY 2023-24 | 53.81 | 0.0015% | −27.26% | 0.01% | < ₹1 Crore | 0.0000% | — | 0.00% | +53.77 | #3421 | | FY 2024-25 | 63.21 | 0.0017% | +17.47% | 0.01% | 1.05 | 0.0000% | +2,525.00% | 0.00% | +62.16 | #3303 | ## Key trade insights: HSN Code 27101932 export-import analysis ### Export snapshot for HSN Code 27101932 India exported ₹63.21 Crore worth of Kerosene (Is 1459 Compliant) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 27101932 ranked #3303 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 27101932 ranks #3303 out of 12657 HSN codes by total export value. Within Sub-Chapter 2710, it ranks #26 of 65. By trade surplus, it ranks #1994 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 27101932 exports The strongest single-year export movement for HSN Code 27101932 was recorded in FY 2024-25, when exports surged by 17.47% over the prior year. ### India maintains a trade surplus of ₹62.16 Crore in HSN Code 27101932 goods In FY 2024-25, India's exports of ₹63.21 Cr exceeded imports of ₹1.05 Cr, resulting in a trade surplus of ₹62.16 Crore — ranking #1994 of 12657 by surplus magnitude. ### HSN Code 27101932 contributes 0.01% of Sub-Chapter 2710 exports — ranked #26 Among the 65 HSN codes under Sub-Chapter 2710, HSN Code 27101932 ranks #26 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #41). ## 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](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 | | #26 | HSN Code 27101932: Kerosene (Is 1459 Compliant) (this hsn code) | ₹63 Cr |