What products are classified under HSN 27132000 ?
It includes Petroleum Bitumen
HSN Code 27132000 represents Petroleum Bitumen under GST classification. This code helps businesses identify Petroleum Bitumen correctly for billing, taxation, and trade. With HSN Code 27132000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Petroleum Bitumen.
HSN Code 27132000 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 | 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | Petroleum bitumen | 9% | 9% | 18% | 0% |
Description of goods
Petroleum bitumen
Chapter
27 – Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Sub Chapter
2713 – Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
Petroleum Bitumen does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals - petroleum coke: not calcined | |
| Petroleum coke : Not calcined: Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049 | |
| Petroleum coke : Not calcined: Other | |
| Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals - petroleum coke: calcined | |
| Petroleum coke : Calcined: Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049 | |
| Petroleum coke : Calcined : Other | |
| Other residues of petroleum oils or of oils obtained from bituminous minerals |
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals - petroleum coke: not calcined
Petroleum coke : Not calcined: Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049
Petroleum coke : Not calcined: Other
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals - petroleum coke: calcined
Petroleum coke : Calcined: Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049
Petroleum coke : Calcined : Other
Other residues of petroleum oils or of oils obtained from bituminous minerals
It includes Petroleum Bitumen
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Petroleum Bitumen; 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.
Under HSN 27132000, Petroleum Bitumen attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.