---
title: "HSN Code for Fuel Oil | HSN 27101940 GST Rate"
description: "Find HSN and GST Rates for 27101940 related to Fuel Oil with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27101940/"
---

# HSN Code 27101940: Fuel Oil

- [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; 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; waste oils - 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 waste oils: - other: light diesel oil (ldo) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 27101940 ?

It includes Phosgene (Carbonyl Chloride)

### Do e‑way bill and e‑invoice apply for Fuel Oil?

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.

### Can we claim ITC on inputs used to trade Fuel Oil?

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 Fuel Oil is sold with other items?

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

### How much GST applies to Fuel Oil?

Under HSN 27101940, Fuel Oil attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Fuel Oil?

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