--- title: "HSN Code for Gas oil from gas oil | HSN 27101941 GST Rate" description: "Find HSN and GST Rates for 27101941 related to Gas oil from gas oil with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-27101941/" --- # HSN Code 27101941: Gas oil from gas 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) 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 : Gas oil and oils obtained from gas oil: Gas oil | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 27101941 ? It includes Gas oil from gas oil ### Do e‑way bill and e‑invoice apply for Gas oil from gas 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. ### How should mixed supplies be billed when Gas oil from gas oil is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Gas oil from gas oil; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Gas oil from gas oil? 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. ### Any common misclassification issue with Gas oil from gas oil? 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 Gas oil from gas 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 much GST applies to Gas oil from gas oil? Under HSN 27101941, Gas oil from gas oil attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 27101941 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹857 Cr (+183.31% YoY) — 0.0233% of India's total exports - Imports: ₹18 Cr (−89.87% YoY) — 0.0003% of India's total imports - Trade balance: ₹839 Cr (Surplus); surplus rank #406 of 12657 HSN codes - Share of Sub-Chapter 2710: 0.16% of its exports; import side 0.02% - Rank within Sub-Chapter 2710: #15 of 65 by export value; import-side #25 ### Key metrics - National export rank: #602 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +183.31% in FY 2024-25 - Contribution to Sub-Ch. 2710: 0.16% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 27101941 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 | 1,333.07 | 0.0620% | — | 0.71% | 10.66 | 0.0004% | — | 0.03% | +1,322.41 | #255 | | FY 2021-22 | 2,752.58 | 0.0877% | +106.48% | 0.55% | 28.80 | 0.0006% | +170.17% | 0.04% | +2,723.78 | #167 | | FY 2022-23 | 1,412.83 | 0.0390% | −48.67% | 0.18% | 214.68 | 0.0037% | +645.42% | 0.24% | +1,198.15 | #361 | | FY 2023-24 | 302.49 | 0.0084% | −78.59% | 0.04% | 180.43 | 0.0032% | −15.95% | 0.21% | +122.06 | #1379 | | FY 2024-25 | 856.98 | 0.0233% | +183.31% | 0.16% | 18.27 | 0.0003% | −89.87% | 0.02% | +838.71 | #602 | ## Key trade insights: HSN Code 27101941 export-import analysis ### Export snapshot for HSN Code 27101941 India exported ₹856.98 Crore worth of Gas oil from gas oil in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 27101941 ranked #602 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 27101941 ranks #602 out of 12657 HSN codes by total export value. Within Sub-Chapter 2710, it ranks #15 of 65. By trade surplus, it ranks #406 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 27101941 exports The strongest single-year export movement for HSN Code 27101941 was recorded in FY 2024-25, when exports surged by 183.31% over the prior year. ### India maintains a trade surplus of ₹838.71 Crore in HSN Code 27101941 goods In FY 2024-25, India's exports of ₹856.98 Cr exceeded imports of ₹18.27 Cr, resulting in a trade surplus of ₹838.71 Crore — ranking #406 of 12657 by surplus magnitude. ### HSN Code 27101941 contributes 0.16% of Sub-Chapter 2710 exports — ranked #15 Among the 65 HSN codes under Sub-Chapter 2710, HSN Code 27101941 ranks #15 by export value — accounting for 0.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #25). ## 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 | | #15 | HSN Code 27101941: Gas oil from gas oil (this hsn code) | ₹857 Cr |