---
title: "HSN Code for Oil Shale and Tar Sands | HSN 27141000 GST Rate"
description: "Find HSN and GST Rates for 27141000 related to Oil Shale and Tar Sands with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27141000/"
---

# HSN Code 27141000: Oil Shale and Tar Sands

- [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 2714: Natural bitumen & asphalt4](https://busy.in/hsn/sub-chapter-2714/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Bituminous or oil shale and tar sands | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 27141000 ?

It includes Oil Shale and Tar Sands

### Does packaging or labelling change the GST for Oil Shale and Tar Sands?

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.

### Can we claim ITC on inputs used to trade Oil Shale and Tar Sands?

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 Oil Shale and Tar Sands?

Under HSN 27141000, Oil Shale and Tar Sands attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Oil Shale and Tar Sands?

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.

### Any common misclassification issue with Oil Shale and Tar Sands?

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 27141000 (FY 2024-25)

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

- Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (0.00% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7174 of 12657 HSN codes
- Share of Sub-Chapter 2714: 0.00% of its exports; import side 0.04%

### Key metrics

- Peak growth year: +1,312.50% in FY 2021-22
- Contribution to Sub-Ch. 2714: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 27141000

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. 2714 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2714 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.45% | −0.12 | — |
| FY 2019-20 | < ₹1 Crore | 0.0000% | — | 2.06% | < ₹1 Crore | 0.0000% | −41.67% | 0.40% | +0.02 | #9220 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −11.11% | 0.61% | < ₹1 Crore | 0.0000% | 0.00% | 0.35% | +0.01 | #9338 |
| FY 2021-22 | 1.13 | 0.0000% | +1,312.50% | 4.34% | < ₹1 Crore | 0.0000% | +28.57% | 0.40% | +1.04 | #7870 |
| FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +11.11% | 0.37% | −0.10 | — |
| FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.04% | < ₹1 Crore | 0.0000% | −80.00% | 0.05% | −0.01 | #10473 |
| FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | 0.00% | 0.04% | −0.02 | — |

- CAGR (7-year): exports —/yr, imports -25.82%/yr (consistently Deficit)

## Key trade insights: HSN Code 27141000 export-import analysis

### Export snapshot for HSN Code 27141000

India exported ₹0.00 Crore worth of Oil Shale and Tar Sands in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2021-22 was the strongest growth year for HSN Code 27141000 exports

The strongest single-year export movement for HSN Code 27141000 was recorded in FY 2021-22, when exports surged by 1,312.50% over the prior year.

### India records a trade deficit of ₹0.02 Crore in HSN Code 27141000 goods

In FY 2024-25, India's imports of ₹0.02 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.02 Crore — ranking #7174 of 12657 by surplus magnitude.

### Import growth of -25.82% CAGR signals stable import dependency for Oil Shale and Tar Sands

India's imports under HSN Code 27141000 have grown at -25.82% CAGR, reaching ₹0.02 Crore in FY 2024-25.

## Related HSN Codes in Sub-Chapter 2714

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 27149010: Other \| Asphalt, Natural](https://busy.in/hsn/hsn-27149010/) | ₹12 Cr |
| #2 | [HSN Code 27149090: Natural Bitumen & Asphalt \| Other](https://busy.in/hsn/hsn-27149090/) | ₹11 Cr |
| #3 | [HSN Code 27149020: Other \| Bitumen, Natural](https://busy.in/hsn/hsn-27149020/) | ₹2 Cr |
| #4 | [HSN Code 27149030: Other \| Gilsonete](https://busy.in/hsn/hsn-27149030/) | < ₹1 Crore |
| — | HSN Code 27141000: Oil Shale and Tar Sands (this hsn code) | Nil |