--- title: "HSN Code for Other Residues of Petroleum or Bituminous Mineral Oils | HSN 27139000 GST Rate" description: "Find HSN and GST Rates for 27139000 related to Other Residues of Petroleum or Bituminous Mineral Oils with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-27139000/" --- # HSN Code 27139000: Other Residues of Petroleum or Bituminous Mineral Oils - [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 2713: Petroleum residues & bitumen](https://busy.in/hsn/sub-chapter-2713/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other residues of petroleum oils or of oils obtained from bituminous minerals | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 27139000 ? It includes Other Residues of Petroleum or Bituminous Mineral Oils ### Does packaging or labelling change the GST for 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. ### Any common misclassification issue with Other Residues of Petroleum or Bituminous Mineral Oils? 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 Other Residues of Petroleum or Bituminous Mineral Oils? 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. ### Can we claim ITC on inputs used to trade Other Residues of Petroleum or Bituminous Mineral Oils? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Other Residues of Petroleum or Bituminous Mineral Oils is sold with other items? 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). ## India's trade performance: HSN Code 27139000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−99.59% YoY) — 0.0000% of India's total exports - Imports: ₹95 Cr (+19.06% YoY) — 0.0016% of India's total imports - Trade balance: −₹95 Cr (Deficit); surplus rank #10770 of 12657 HSN codes - Share of Sub-Chapter 2713: 0.01% of its exports; import side 0.34% - Rank within Sub-Chapter 2713: #6 of 8 by export value; import-side #6 ### Key metrics - Export CAGR: 34.04% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9215 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +38,916.67% in FY 2023-24 - Contribution to Sub-Ch. 2713: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 27139000 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. 2713 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2713 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.00% | 3,921.13 | 0.1094% | — | 23.88% | −3,921.08 | #9496 | | FY 2019-20 | 9.61 | 0.0004% | +19,120.00% | 0.86% | 3,152.68 | 0.0942% | −19.60% | 19.10% | −3,143.07 | #5066 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −92.82% | 0.07% | 1,257.73 | 0.0432% | −60.11% | 10.12% | −1,257.04 | #7974 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −37.68% | 0.03% | 954.14 | 0.0209% | −24.14% | 4.59% | −953.71 | #8679 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −58.14% | 0.01% | 297.08 | 0.0052% | −68.86% | 0.86% | −296.90 | #9358 | | FY 2023-24 | 70.23 | 0.0019% | +38,916.67% | 3.33% | 79.85 | 0.0014% | −73.12% | 0.28% | −9.62 | #3072 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −99.59% | 0.01% | 95.07 | 0.0016% | +19.06% | 0.34% | −94.78 | #9215 | - CAGR (7-year): exports 34.04%/yr, imports -46.20%/yr (consistently Deficit) ## Key trade insights: HSN Code 27139000 export-import analysis ### Consistent export growth: 34.04% CAGR over 7 years India's exports under HSN Code 27139000 have grown at a compound annual rate of 34.04% over 7 fiscal years, rising from ₹0.05 Crore in FY 2018-19 to ₹0.29 Crore in FY 2024-25. ### HSN Code 27139000 ranked #9215 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 27139000 ranks #9215 out of 12657 HSN codes by total export value. Within Sub-Chapter 2713, it ranks #6 of 8. By trade surplus, it ranks #10770 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 27139000 exports The strongest single-year export movement for HSN Code 27139000 was recorded in FY 2023-24, when exports surged by 38,916.67% over the prior year. ### India records a trade deficit of ₹94.78 Crore in HSN Code 27139000 goods In FY 2024-25, India's imports of ₹95.07 Cr exceeded exports of ₹0.29 Cr, resulting in a trade deficit of ₹94.78 Crore — ranking #10770 of 12657 by surplus magnitude. ### Import growth of -46.20% CAGR signals stable import dependency for Other Residues of Petroleum or Bituminous Mineral Oils India's imports under HSN Code 27139000 have grown at -46.20% CAGR, reaching ₹95.07 Crore in FY 2024-25. ### HSN Code 27139000 contributes 0.01% of Sub-Chapter 2713 exports — ranked #6 Among the 8 HSN codes under Sub-Chapter 2713, HSN Code 27139000 ranks #6 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.34% share (rank #6). ## Related HSN Codes in Sub-Chapter 2713 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 27131210: Anode-Making Calcined Petroleum Coke](https://busy.in/hsn/hsn-27131210/) | ₹1,580 Cr | | #2 | [HSN Code 27132000: Petroleum Bitumen](https://busy.in/hsn/hsn-27132000/) | ₹574 Cr | | #3 | [HSN Code 27131190: Petroleum Coke \| Not Calcined\| Other](https://busy.in/hsn/hsn-27131190/) | ₹97 Cr | | #4 | [HSN Code 27131290: Petroleum Coke \| Calcined](https://busy.in/hsn/hsn-27131290/) | ₹22 Cr | | #5 | [HSN Code 27131110: Non-Calcined Petroleum Coke](https://busy.in/hsn/hsn-27131110/) | < ₹1 Crore | | #6 | HSN Code 27139000: Other Residues of Petroleum or Bituminous Mineral Oils (this hsn code) | < ₹1 Crore | | — | [HSN Code 27131100: Petroleum Coke: Calcined](https://busy.in/hsn/hsn-27131100/) | Nil | | — | [HSN Code 27131200: Hydrocyanic Acid (Hydrogen Cyanide)](https://busy.in/hsn/hsn-27131200/) | Nil |