---
title: "HSN Code for Petroleum Oils and Oils from Bituminous Minerals | HSN 27109900 GST Rate"
description: "Find HSN and GST Rates for 27109900 related to Petroleum Oils and Oils from Bituminous Minerals with BUSY Accounting - The reliable source for HSN and GST details in India."
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---

# HSN Code 27109900: Petroleum Oils and Oils from Bituminous Minerals

- [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 |
| --- | --- | --- | --- | --- |
| Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 27109900 ?

It includes Petroleum Oils and Oils from Bituminous Minerals

### Does packaging or labelling change the GST for Petroleum Oils and Oils from Bituminous Minerals?

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.

### How should mixed supplies be billed when Petroleum Oils and Oils from Bituminous Minerals is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Petroleum Oils and Oils from Bituminous Minerals; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Petroleum Oils and Oils from Bituminous Minerals?

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.

### Can we claim ITC on inputs used to trade Petroleum Oils and Oils from Bituminous Minerals?

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 and Oils from Bituminous Minerals?

Under HSN 27109900, Petroleum Oils and Oils from Bituminous Minerals attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Petroleum Oils and Oils from Bituminous Minerals?

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 27109900 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹510 Cr (−68.74% YoY) — 0.0139% of India's total exports
- Imports: ₹16 Cr (−21.36% YoY) — 0.0003% of India's total imports
- Trade balance: ₹494 Cr (Surplus); surplus rank #645 of 12657 HSN codes
- Share of Sub-Chapter 2710: 0.10% of its exports; import side 0.02%
- Rank within Sub-Chapter 2710: #17 of 65 by export value; import-side #27

### Key metrics

- Export CAGR: 9.25% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #999 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +17,868.28% in FY 2023-24
- Contribution to Sub-Ch. 2710: 0.10% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 27109900

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 | 299.93 | 0.0131% | — | 0.09% | 7.86 | 0.0002% | — | 0.02% | +292.07 | #990 |
| FY 2019-20 | 606.59 | 0.0276% | +102.24% | 0.21% | 17.23 | 0.0005% | +119.21% | 0.03% | +589.36 | #543 |
| FY 2020-21 | 16.00 | 0.0007% | −97.36% | 0.01% | 12.26 | 0.0004% | −28.85% | 0.03% | +3.74 | #4499 |
| FY 2021-22 | 12.11 | 0.0004% | −24.31% | 0.00% | 24.47 | 0.0005% | +99.59% | 0.03% | −12.36 | #5237 |
| FY 2022-23 | 9.08 | 0.0003% | −25.02% | 0.00% | 21.12 | 0.0004% | −13.69% | 0.02% | −12.04 | #5755 |
| FY 2023-24 | 1,631.52 | 0.0451% | +17,868.28% | 0.24% | 19.80 | 0.0004% | −6.25% | 0.02% | +1,611.72 | #312 |
| FY 2024-25 | 509.99 | 0.0139% | −68.74% | 0.10% | 15.57 | 0.0003% | −21.36% | 0.02% | +494.42 | #999 |

- CAGR (7-year): exports 9.25%/yr, imports 12.07%/yr (consistently Surplus)

## Key trade insights: HSN Code 27109900 export-import analysis

### Consistent export growth: 9.25% CAGR over 7 years

India's exports under HSN Code 27109900 have grown at a compound annual rate of 9.25% over 7 fiscal years, rising from ₹299.93 Crore in FY 2018-19 to ₹509.99 Crore in FY 2024-25.

### HSN Code 27109900 ranked #999 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 27109900 ranks #999 out of 12657 HSN codes by total export value. Within Sub-Chapter 2710, it ranks #17 of 65. By trade surplus, it ranks #645 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 27109900 exports

The strongest single-year export movement for HSN Code 27109900 was recorded in FY 2023-24, when exports surged by 17,868.28% over the prior year.

### India maintains a trade surplus of ₹494.42 Crore in HSN Code 27109900 goods

In FY 2024-25, India's exports of ₹509.99 Cr exceeded imports of ₹15.57 Cr, resulting in a trade surplus of ₹494.42 Crore — ranking #645 of 12657 by surplus magnitude.

### Import growth of 12.07% CAGR signals rising demand for Petroleum Oils and Oils from Bituminous Minerals

India's imports under HSN Code 27109900 have grown at 12.07% CAGR, reaching ₹15.57 Crore in FY 2024-25.

### HSN Code 27109900 contributes 0.10% of Sub-Chapter 2710 exports — ranked #17

Among the 65 HSN codes under Sub-Chapter 2710, HSN Code 27109900 ranks #17 by export value — accounting for 0.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #27).

## 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 |
| #17 | HSN Code 27109900: Petroleum Oils and Oils from Bituminous Minerals (this hsn code) | ₹510 Cr |