---
title: "HSN Code for Cut Backs (Bituminous) | HSN 27150010 GST Rate"
description: "Find HSN and GST Rates for 27150010 related to Cut Backs (Bituminous) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27150010/"
---

# HSN Code 27150010: Cut Backs (Bituminous)

- [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 2715: Bituminous Mixtures](https://busy.in/hsn/sub-chapter-2715/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut backs) : Cut backs, bituminous or asphalt | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 27150010 ?

It includes Cut Backs (Bituminous)

### Does packaging or labelling change the GST for Cut Backs (Bituminous)?

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.

### How much GST applies to Cut Backs (Bituminous)?

Under HSN 27150010, Cut Backs (Bituminous) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Cut Backs (Bituminous)?

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 Cut Backs (Bituminous) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cut Backs (Bituminous); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Cut Backs (Bituminous)?

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.

## India's trade performance: HSN Code 27150010 (FY 2024-25)

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

- Exports: ₹8 Cr (−43.49% YoY) — 0.0002% of India's total exports
- Imports: ₹6 Cr (−35.62% YoY) — 0.0001% of India's total imports
- Trade balance: ₹3 Cr (Surplus); surplus rank #4129 of 12657 HSN codes
- Share of Sub-Chapter 2715: 17.31% of its exports; import side 17.50%
- Rank within Sub-Chapter 2715: #2 of 2 by export value; import-side #2

### Key metrics

- Export CAGR: 36.35% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6026 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +356.96% in FY 2023-24
- Contribution to Sub-Ch. 2715: 17.31% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 27150010

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. 2715 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2715 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.27 | 0.0001% | — | 5.62% | 2.21 | 0.0001% | — | 15.00% | −0.94 | #7399 |
| FY 2019-20 | 3.49 | 0.0002% | +174.80% | 17.33% | 2.32 | 0.0001% | +4.98% | 13.96% | +1.17 | #6269 |
| FY 2020-21 | 9.83 | 0.0005% | +181.66% | 41.63% | 2.30 | 0.0001% | −0.86% | 17.88% | +7.53 | #5106 |
| FY 2021-22 | 3.50 | 0.0001% | −64.39% | 9.09% | 3.74 | 0.0001% | +62.61% | 19.95% | −0.24 | #6749 |
| FY 2022-23 | 3.16 | 0.0001% | −9.71% | 7.57% | 4.88 | 0.0001% | +30.48% | 16.56% | −1.72 | #6945 |
| FY 2023-24 | 14.44 | 0.0004% | +356.96% | 28.09% | 8.76 | 0.0002% | +79.51% | 24.00% | +5.68 | #5217 |
| FY 2024-25 | 8.16 | 0.0002% | −43.49% | 17.31% | 5.64 | 0.0001% | −35.62% | 17.50% | +2.52 | #6026 |

- CAGR (7-year): exports 36.35%/yr, imports 16.90%/yr (consistently Surplus)

## Key trade insights: HSN Code 27150010 export-import analysis

### Consistent export growth: 36.35% CAGR over 7 years

India's exports under HSN Code 27150010 have grown at a compound annual rate of 36.35% over 7 fiscal years, rising from ₹1.27 Crore in FY 2018-19 to ₹8.16 Crore in FY 2024-25.

### HSN Code 27150010 ranked #6026 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 27150010 ranks #6026 out of 12657 HSN codes by total export value. Within Sub-Chapter 2715, it ranks #2 of 2. By trade surplus, it ranks #4129 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 27150010 exports

The strongest single-year export movement for HSN Code 27150010 was recorded in FY 2023-24, when exports surged by 356.96% over the prior year.

### India maintains a trade surplus of ₹2.52 Crore in HSN Code 27150010 goods

In FY 2024-25, India's exports of ₹8.16 Cr exceeded imports of ₹5.64 Cr, resulting in a trade surplus of ₹2.52 Crore — ranking #4129 of 12657 by surplus magnitude.

### Import growth of 16.90% CAGR signals rising demand for Cut Backs (Bituminous)

India's imports under HSN Code 27150010 have grown at 16.90% CAGR, reaching ₹5.64 Crore in FY 2024-25.

### HSN Code 27150010 contributes 17.31% of Sub-Chapter 2715 exports — ranked #2

Among the 2 HSN codes under Sub-Chapter 2715, HSN Code 27150010 ranks #2 by export value — accounting for 17.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 17.50% share (rank #2).

## Related HSN Codes in Sub-Chapter 2715

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 27150090: Other Bituminous Mixtures](https://busy.in/hsn/hsn-27150090/) | ₹39 Cr |
| #2 | HSN Code 27150010: Cut Backs (Bituminous) (this hsn code) | ₹8 Cr |