What products are classified under HSN 27139000 ?
It includes Other Residues of Petroleum or Bituminous Mineral Oils
HSN Code 27139000 represents Other Residues of Petroleum or Bituminous Mineral Oils under GST classification. This code helps businesses identify Other Residues of Petroleum or Bituminous Mineral Oils correctly for billing, taxation, and trade. With HSN Code 27139000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Residues of Petroleum or Bituminous Mineral Oils.
HSN Code 27139000 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 | Other residues of petroleum oils or of oils obtained from bituminous minerals | 9% | 9% | 18% | 0% |
Description of goods
Other residues of petroleum oils or of oils obtained from bituminous minerals
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
Other Residues of Petroleum or Bituminous Mineral Oils 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 | |
| Petroleum bitumen |
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
Petroleum bitumen
It includes Other Residues of Petroleum or Bituminous Mineral Oils
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.
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 27139000, Other Residues of Petroleum or Bituminous Mineral Oils 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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Residues of Petroleum or Bituminous Mineral Oils; Nil for exempt items if applicable).
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.