--- title: "HSN Code for Automotive Diesel (Non-Biodiesel, IS 1460) | HSN 27101949 GST Rate" description: "Find HSN and GST Rates for 27101949 related to Automotive Diesel (Non-Biodiesel, IS 1460) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-27101949/" --- # HSN Code 27101949: Automotive Diesel (Non-Biodiesel, IS 1460) - [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: High flash high speed diesel fuel conforming to standard IS 16861 | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 27101949 ? It includes Automotive Diesel (Non-Biodiesel, IS 1460) ### Can we claim ITC on inputs used to trade Automotive Diesel (Non-Biodiesel, IS 1460)? 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 Automotive Diesel (Non-Biodiesel, IS 1460)? Under HSN 27101949, Automotive Diesel (Non-Biodiesel, IS 1460) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Automotive Diesel (Non-Biodiesel, IS 1460)? 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 Automotive Diesel (Non-Biodiesel, IS 1460)? 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 Automotive Diesel (Non-Biodiesel, IS 1460)? 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. ## India's trade performance: HSN Code 27101949 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹39,180 Cr (−34.32% YoY) — 1.0645% of India's total exports - Imports: ₹337 Cr (−2.24% YoY) — 0.0056% of India's total imports - Trade balance: ₹38,842 Cr (Surplus); surplus rank #11 of 12657 HSN codes - Share of Sub-Chapter 2710: 7.42% of its exports; import side 0.41% - Rank within Sub-Chapter 2710: #5 of 65 by export value; import-side #13 ### Key metrics - National export rank: #13 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +124.37% in FY 2021-22 - Contribution to Sub-Ch. 2710: 7.42% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 27101949 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 | 24,156.73 | 1.1231% | — | 12.89% | 222.02 | 0.0076% | — | 0.52% | +23,934.71 | #8 | | FY 2021-22 | 54,199.61 | 1.7270% | +124.37% | 10.88% | 337.86 | 0.0074% | +52.18% | 0.45% | +53,861.75 | #6 | | FY 2022-23 | 67,255.22 | 1.8575% | +24.09% | 8.68% | 2,975.53 | 0.0518% | +780.70% | 3.38% | +64,279.69 | #6 | | FY 2023-24 | 59,655.90 | 1.6488% | −11.30% | 8.64% | 344.96 | 0.0061% | −88.41% | 0.39% | +59,310.94 | #7 | | FY 2024-25 | 39,179.66 | 1.0645% | −34.32% | 7.42% | 337.25 | 0.0056% | −2.24% | 0.41% | +38,842.41 | #13 | ## Key trade insights: HSN Code 27101949 export-import analysis ### Export snapshot for HSN Code 27101949 India exported ₹39,179.66 Crore worth of Automotive Diesel (Non-Biodiesel, IS 1460) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 27101949 ranked #13 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 27101949 ranks #13 out of 12657 HSN codes by total export value. Within Sub-Chapter 2710, it ranks #5 of 65. By trade surplus, it ranks #11 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 27101949 exports The strongest single-year export movement for HSN Code 27101949 was recorded in FY 2021-22, when exports surged by 124.37% over the prior year. ### India maintains a trade surplus of ₹38,842.41 Crore in HSN Code 27101949 goods In FY 2024-25, India's exports of ₹39,179.66 Cr exceeded imports of ₹337.25 Cr, resulting in a trade surplus of ₹38,842.41 Crore — ranking #11 of 12657 by surplus magnitude. ### HSN Code 27101949 contributes 7.42% of Sub-Chapter 2710 exports — ranked #5 Among the 65 HSN codes under Sub-Chapter 2710, HSN Code 27101949 ranks #5 by export value — accounting for 7.42% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.41% share (rank #13). ## 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) (this hsn code) | ₹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 |