--- title: "HSN Code for Waste oil (PCBs/PCTs/PBBs): PCB Waste Oil | HSN 27109100 GST Rate" description: "Find HSN and GST Rates for 27109100 related to Waste oil (PCBs/PCTs/PBBs): PCB Waste Oil with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-27109100/" --- # HSN Code 27109100: Waste oil (PCBs/PCTs/PBBs): PCB Waste 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 | | --- | --- | --- | --- | --- | | Waste oil : Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 27109100 ? It includes Waste oil (PCBs/PCTs/PBBs): PCB Waste Oil ### Can we claim ITC on inputs used to trade Waste oil (PCBs/PCTs/PBBs): PCB Waste Oil? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Waste oil (PCBs/PCTs/PBBs): PCB Waste 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 Waste oil (PCBs/PCTs/PBBs): PCB Waste Oil? Under HSN 27109100, Waste oil (PCBs/PCTs/PBBs): PCB Waste Oil attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Waste oil (PCBs/PCTs/PBBs): PCB Waste Oil is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Waste oil (PCBs/PCTs/PBBs): PCB Waste Oil; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Waste oil (PCBs/PCTs/PBBs): PCB Waste 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. ### Does packaging or labelling change the GST for Waste oil (PCBs/PCTs/PBBs): PCB Waste 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. ## India's trade performance: HSN Code 27109100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5354 of 12657 HSN codes - Share of Sub-Chapter 2710: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 2710: #46 of 65 by export value ### Key metrics - National export rank: #9965 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −100.00% in FY 2021-22 - Contribution to Sub-Ch. 2710: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 27109100 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% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.01 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.03 | #9719 | | FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.90 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.06 | #9965 | ## Key trade insights: HSN Code 27109100 export-import analysis ### Export snapshot for HSN Code 27109100 India exported ₹0.06 Crore worth of Waste oil (PCBs/PCTs/PBBs): PCB Waste Oil in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 27109100 ranked #9965 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 27109100 ranks #9965 out of 12657 HSN codes by total export value. Within Sub-Chapter 2710, it ranks #46 of 65. By trade surplus, it ranks #5354 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 27109100 exports The strongest single-year export movement for HSN Code 27109100 was recorded in FY 2021-22, when exports declined by 100.00% over the prior year. ### India maintains a trade surplus of ₹0.06 Crore in HSN Code 27109100 goods In FY 2024-25, India's exports of ₹0.06 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.06 Crore — ranking #5354 of 12657 by surplus magnitude. ### HSN Code 27109100 contributes 0.00% of Sub-Chapter 2710 exports — ranked #46 Among the 65 HSN codes under Sub-Chapter 2710, HSN Code 27109100 ranks #46 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 | | #46 | HSN Code 27109100: Waste oil (PCBs/PCTs/PBBs): PCB Waste Oil (this hsn code) | < ₹1 Crore |