What products are classified under HSN 27149090 ?
It includes Natural Bitumen & Asphalt | Other
HSN Code 27149090 represents Natural Bitumen & Asphalt | Other under GST classification. This code helps businesses identify Natural Bitumen & Asphalt | Other correctly for billing, taxation, and trade. With HSN Code 27149090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Natural Bitumen & Asphalt | Other.
HSN Code 27149090 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 | 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | Other : Other | 9% | 9% | 18% | 0% |
Description of goods
Other : Other
Chapter
27 – Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Sub Chapter
2714 – Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
Natural Bitumen & Asphalt | Other does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Bituminous or oil shale and tar sands | |
| Other : Asphalt, natural | |
| Other : Bitumen, natural | |
| Other : Gilsonete |
Bituminous or oil shale and tar sands
Other : Asphalt, natural
Other : Bitumen, natural
Other : Gilsonete
It includes Natural Bitumen & Asphalt | Other
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Natural Bitumen & Asphalt / Other; Nil for exempt items if applicable).
Under HSN 27149090, Natural Bitumen & Asphalt / Other 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.
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.
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.