---
title: "HSN Code for Lubricating Oil | HSN 27101970 GST Rate"
description: "Find HSN and GST Rates for 27101970 related to Lubricating Oil with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27101970/"
---

# HSN Code 27101970: Lubricating 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: jute batching oil and textile oil | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 27101970 ?

It includes Sulphur oxychloride

### Do e‑way bill and e‑invoice apply for Lubricating 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.

### Any common misclassification issue with Lubricating Oil?

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

### How much GST applies to Lubricating Oil?

Under HSN 27101970, Lubricating Oil attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Lubricating Oil is sold with other items?

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

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

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Lubricating 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.