What products are classified under HSN 27122000 ?
It includes Paraffin Wax Below 0.75% Oil
HSN Code 27122000 represents Paraffin Wax Below 0.75% Oil under GST classification. This code helps businesses identify Paraffin Wax Below 0.75% Oil correctly for billing, taxation, and trade. With HSN Code 27122000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Paraffin Wax Below 0.75% Oil.
HSN Code 27122000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | 2712 | Petroleum jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured | Paraffin wax containing by weight less than 0.75 % of oil | 9% | 9% | 18% | 0% |
Description of goods
Paraffin wax containing by weight less than 0.75 % of oil
Chapter
27 – Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Sub Chapter
2712 – Petroleum jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
Paraffin Wax Below 0.75% Oil does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Petroleum jelly : Crude | |
| Petroleum jelly : Other | |
| Petroleum jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured - paraffin wax containing by weight less than 0.75 % of oil: chlorinated paraffin wax | |
| Petroleum jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured - paraffin wax containing by weight less than 0.75 % of oil: other | |
| Other : Micro-crystalline petroleum wax | |
| Other : Lignite wax | |
| Other : Slack wax | |
| Other : Paraffin wax containing by weight less than 0.75 % of oil | |
| Other : Other |
Petroleum jelly : Crude
Petroleum jelly : Other
Petroleum jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured - paraffin wax containing by weight less than 0.75 % of oil: chlorinated paraffin wax
Petroleum jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured - paraffin wax containing by weight less than 0.75 % of oil: other
Other : Micro-crystalline petroleum wax
Other : Lignite wax
Other : Slack wax
Other : Paraffin wax containing by weight less than 0.75 % of oil
Other : Other
It includes Paraffin Wax Below 0.75% Oil
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Paraffin Wax Below 0.75% Oil; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Under HSN 27122000, Paraffin Wax Below 0.75% Oil attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.