Description of Goods
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 : Fuel oils conforming to standard IS 1593: Grade HV
Chapter
27 - Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Sub Chapter
2710 - 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
CGST
9%
SGST
9%
IGST
18%
CESS
0%
5% for IFO 180 CST, IFO 380 CST or Marine Fuel 0.5% (FO) bunker fuel for use in ships or vessels; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 207.