--- title: "HSN Code for Other Lubricating Oil (Non-Bis) | HSN 27101979 GST Rate" description: "Find HSN and GST Rates for 27101979 related to Other Lubricating Oil (Non-Bis) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-27101979/" --- # HSN Code 27101979: Other Lubricating Oil (Non-Bis) - [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 : Base oil and lubricating oil: Other lubricating oil, not conforming to any BIS Standard | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 27101979 ? It includes Other Lubricating Oil (Non-Bis) ### Can we claim ITC on inputs used to trade Other Lubricating Oil (Non-Bis)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Other Lubricating Oil (Non-Bis)? 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 much GST applies to Other Lubricating Oil (Non-Bis)? Under HSN 27101979, Other Lubricating Oil (Non-Bis) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Other Lubricating Oil (Non-Bis)? 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 Other Lubricating Oil (Non-Bis)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 27101979 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹361 Cr (−12.33% YoY) — 0.0098% of India's total exports - Imports: ₹665 Cr (+23.84% YoY) — 0.0109% of India's total imports - Trade balance: −₹304 Cr (Deficit); surplus rank #11597 of 12657 HSN codes - Share of Sub-Chapter 2710: 0.07% of its exports; import side 0.81% - Rank within Sub-Chapter 2710: #19 of 65 by export value; import-side #9 ### Key metrics - National export rank: #1269 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +84.28% in FY 2021-22 - Contribution to Sub-Ch. 2710: 0.07% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 27101979 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 | 167.21 | 0.0078% | — | 0.09% | 320.92 | 0.0110% | — | 0.75% | −153.71 | #1549 | | FY 2021-22 | 308.14 | 0.0098% | +84.28% | 0.06% | 390.18 | 0.0085% | +21.58% | 0.52% | −82.04 | #1271 | | FY 2022-23 | 391.06 | 0.0108% | +26.91% | 0.05% | 535.15 | 0.0093% | +37.15% | 0.61% | −144.09 | #1108 | | FY 2023-24 | 411.24 | 0.0114% | +5.16% | 0.06% | 536.74 | 0.0096% | +0.30% | 0.61% | −125.50 | #1126 | | FY 2024-25 | 360.52 | 0.0098% | −12.33% | 0.07% | 664.68 | 0.0109% | +23.84% | 0.81% | −304.16 | #1269 | ## Key trade insights: HSN Code 27101979 export-import analysis ### Export snapshot for HSN Code 27101979 India exported ₹360.52 Crore worth of Other Lubricating Oil (Non-Bis) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 27101979 ranked #1269 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 27101979 ranks #1269 out of 12657 HSN codes by total export value. Within Sub-Chapter 2710, it ranks #19 of 65. By trade surplus, it ranks #11597 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 27101979 exports The strongest single-year export movement for HSN Code 27101979 was recorded in FY 2021-22, when exports surged by 84.28% over the prior year. ### India records a trade deficit of ₹304.16 Crore in HSN Code 27101979 goods In FY 2024-25, India's imports of ₹664.68 Cr exceeded exports of ₹360.52 Cr, resulting in a trade deficit of ₹304.16 Crore — ranking #11597 of 12657 by surplus magnitude. ### HSN Code 27101979 contributes 0.07% of Sub-Chapter 2710 exports — ranked #19 Among the 65 HSN codes under Sub-Chapter 2710, HSN Code 27101979 ranks #19 by export value — accounting for 0.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.81% share (rank #9). ## 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 | | #19 | HSN Code 27101979: Other Lubricating Oil (Non-Bis) (this hsn code) | ₹361 Cr |