--- title: "HSN Code for Petroleum Oils, Non-Crude, Not Biodiesel | HSN 27101990 GST Rate" description: "Find HSN and GST Rates for 27101990 related to Petroleum Oils, Non-Crude, Not Biodiesel with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-27101990/" --- # HSN Code 27101990: Petroleum Oils, Non-Crude, Not Biodiesel - [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 : Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 27101990 ? It includes Petroleum Oils, Non-Crude, Not Biodiesel ### Do e‑way bill and e‑invoice apply for Petroleum Oils, Non-Crude, Not Biodiesel? 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 Petroleum Oils, Non-Crude, Not Biodiesel is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Petroleum Oils, Non-Crude, Not Biodiesel; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Petroleum Oils, Non-Crude, Not Biodiesel? 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 Petroleum Oils, Non-Crude, Not Biodiesel? Under HSN 27101990, Petroleum Oils, Non-Crude, Not Biodiesel attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Petroleum Oils, Non-Crude, Not Biodiesel? 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 Petroleum Oils, Non-Crude, Not Biodiesel? 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 27101990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹4,051 Cr (+25.16% YoY) — 0.1101% of India's total exports - Imports: ₹5,316 Cr (−3.29% YoY) — 0.0875% of India's total imports - Trade balance: −₹1,265 Cr (Deficit); surplus rank #12287 of 12657 HSN codes - Share of Sub-Chapter 2710: 0.77% of its exports; import side 6.50% - Rank within Sub-Chapter 2710: #10 of 65 by export value; import-side #5 ### Key metrics - Export CAGR: -17.89% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #126 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +25.16% in FY 2024-25 - Contribution to Sub-Ch. 2710: 0.77% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 27101990 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 | 13,217.63 | 0.5785% | — | 4.11% | 9,428.60 | 0.2630% | — | 24.75% | +3,789.03 | #19 | | FY 2019-20 | 11,322.70 | 0.5144% | −14.34% | 3.92% | 7,844.52 | 0.2343% | −16.80% | 14.06% | +3,478.18 | #21 | | FY 2020-21 | 3,067.51 | 0.1426% | −72.91% | 1.64% | 2,955.38 | 0.1014% | −62.33% | 6.92% | +112.13 | #104 | | FY 2021-22 | 3,068.45 | 0.0978% | +0.03% | 0.62% | 6,045.57 | 0.1323% | +104.56% | 8.09% | −2,977.12 | #149 | | FY 2022-23 | 3,591.75 | 0.0992% | +17.05% | 0.46% | 4,375.41 | 0.0761% | −27.63% | 4.98% | −783.66 | #131 | | FY 2023-24 | 3,236.83 | 0.0895% | −9.88% | 0.47% | 5,497.07 | 0.0979% | +25.64% | 6.29% | −2,260.24 | #157 | | FY 2024-25 | 4,051.18 | 0.1101% | +25.16% | 0.77% | 5,316.10 | 0.0875% | −3.29% | 6.50% | −1,264.92 | #126 | - CAGR (7-year): exports -17.89%/yr, imports -9.11%/yr (consistently Deficit) ## Key trade insights: HSN Code 27101990 export-import analysis ### Export decline: -17.89% CAGR over 7 years India's exports under HSN Code 27101990 have declined at a compound annual rate of -17.89% over 7 fiscal years, falling from ₹13,217.63 Crore in FY 2018-19 to ₹4,051.18 Crore in FY 2024-25. ### HSN Code 27101990 ranked #126 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 27101990 ranks #126 out of 12657 HSN codes by total export value. Within Sub-Chapter 2710, it ranks #10 of 65. By trade surplus, it ranks #12287 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 27101990 exports The strongest single-year export movement for HSN Code 27101990 was recorded in FY 2024-25, when exports surged by 25.16% over the prior year. ### India records a trade deficit of ₹1,264.92 Crore in HSN Code 27101990 goods In FY 2024-25, India's imports of ₹5,316.10 Cr exceeded exports of ₹4,051.18 Cr, resulting in a trade deficit of ₹1,264.92 Crore — ranking #12287 of 12657 by surplus magnitude. ### Import growth of -9.11% CAGR signals stable import dependency for Petroleum Oils, Non-Crude, Not Biodiesel India's imports under HSN Code 27101990 have grown at -9.11% CAGR, reaching ₹5,316.10 Crore in FY 2024-25. ### HSN Code 27101990 contributes 0.77% of Sub-Chapter 2710 exports — ranked #10 Among the 65 HSN codes under Sub-Chapter 2710, HSN Code 27101990 ranks #10 by export value — accounting for 0.77% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.50% share (rank #5). ## 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 (this hsn code) | ₹4,051 Cr |