--- title: "HSN Code for Kerosene Type Aviation Fuels | HSN 27101939 GST Rate" description: "Find HSN and GST Rates for 27101939 related to Kerosene Type Aviation Fuels with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-27101939/" --- # HSN Code 27101939: Kerosene Type Aviation Fuels - [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: Aviation turbine fuels, kerosene type conforming to standard IS 1571 | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 27101939 ? It includes Kerosene Type Aviation Fuels ### How much GST applies to Kerosene Type Aviation Fuels? Under HSN 27101939, Kerosene Type Aviation Fuels attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Kerosene Type Aviation Fuels? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Kerosene Type Aviation Fuels? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Kerosene Type Aviation Fuels? 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. ### Do e‑way bill and e‑invoice apply for Kerosene Type Aviation Fuels? 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 should mixed supplies be billed when Kerosene Type Aviation Fuels is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Kerosene Type Aviation Fuels; Nil for exempt items if applicable). ## India's trade performance: HSN Code 27101939 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,28,227 Cr (−4.58% YoY) — 3.4840% of India's total exports - Imports: ₹4 Cr (+512.07% YoY) — 0.0001% of India's total imports - Trade balance: ₹1,28,224 Cr (Surplus); surplus rank #3 of 12657 HSN codes - Share of Sub-Chapter 2710: 24.28% of its exports; import side 0.00% - Rank within Sub-Chapter 2710: #2 of 65 by export value; import-side #34 ### Key metrics - National export rank: #3 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,60,66,635.63% in FY 2022-23 - Contribution to Sub-Ch. 2710: 24.28% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 27101939 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 | 3,226.42 | 0.1500% | — | 1.72% | < ₹1 Crore | 0.0000% | — | 0.00% | +3,226.40 | #96 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −99.97% | 0.00% | 122.98 | 0.0027% | +6,14,800.00% | 0.16% | −122.11 | #8097 | | FY 2022-23 | 1,39,780.60 | 3.8606% | +1,60,66,635.63% | 18.03% | < ₹1 Crore | 0.0000% | −99.89% | 0.00% | +1,39,780.46 | #3 | | FY 2023-24 | 1,34,387.30 | 3.7143% | −3.86% | 19.46% | < ₹1 Crore | 0.0000% | +314.29% | 0.00% | +1,34,386.72 | #2 | | FY 2024-25 | 1,28,227.15 | 3.4840% | −4.58% | 24.28% | 3.55 | 0.0001% | +512.07% | 0.00% | +1,28,223.60 | #3 | ## Key trade insights: HSN Code 27101939 export-import analysis ### Export snapshot for HSN Code 27101939 India exported ₹1,28,227.15 Crore worth of Kerosene Type Aviation Fuels in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 27101939 ranked #3 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 27101939 ranks #3 out of 12657 HSN codes by total export value. Within Sub-Chapter 2710, it ranks #2 of 65. By trade surplus, it ranks #3 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 27101939 exports The strongest single-year export movement for HSN Code 27101939 was recorded in FY 2022-23, when exports surged by 1,60,66,635.63% over the prior year. ### India maintains a trade surplus of ₹1,28,223.60 Crore in HSN Code 27101939 goods In FY 2024-25, India's exports of ₹1,28,227.15 Cr exceeded imports of ₹3.55 Cr, resulting in a trade surplus of ₹1,28,223.60 Crore — ranking #3 of 12657 by surplus magnitude. ### HSN Code 27101939 contributes 24.28% of Sub-Chapter 2710 exports — ranked #2 Among the 65 HSN codes under Sub-Chapter 2710, HSN Code 27101939 ranks #2 by export value — accounting for 24.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #34). ## 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 (this hsn code) | ₹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 |