Petrol HSN Code for GST Filing
Petrol is a major fuel used by individuals, transporters and businesses across India. Many taxpayers search for the petrol HSN code and GST rate while preparing invoices and returns.
Under the present law some petroleum products including petrol are kept outside the regular GST system, so it is important to understand how classification works and how to report related transactions correctly.
Experience the power of Expert Accounting
Join our guided walkthrough to see how BUSY can transform your business operations.
What is the HSN Code for Petrol and Other Fuel Products?
Petrol and several related fuel products are grouped under Chapter 27 of the customs tariff which deals with mineral fuels and oils. The HSN code mainly used for petrol and similar motor spirits is 2710, with further digits specifying the exact type of fuel.
Petrol HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 27 | Bituminous Substances, Mineral fuel & Oils | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes |
Chapter No
Chapter Title
Chapter Description
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 27101211 | Motor Spirit: Special Boiling Pt. 63-70C | 28% |
| 27101212 | Other Special Boiling Point Motor Spirits | 28% |
| 27101213 | Other Motor Spirit Preparations | 28% |
| 27101219 | Natural Gasoline Liquid (NGL) | 28% |
| 27101220 | E 15 fuel conforming to standard is 17586 | 18% |
| 27101221 | Heavy Naphtha | 18% |
| 27101222 | Full Range Naphtha | 18% |
| 27101229 | Solvent 60/80 (IS 1745) | 18% |
| 27101231 | Solvent 50/120 (IS 1745) | 18% |
| 27101232 | Other Light Petroleum Oils | 18% |
| 27101239 | Solvent 145/205 Petroleum Hydrocarbon | 18% |
| 27101241 | M15 Fuel (IS 17076) 1 | 18% |
| 27101242 | Aviation Gasoline (IS 1604) | 18% |
| 27101243 | E20 Fuel (IS 17021) | 18% |
| 27101244 | Superior Kerosene Oil (SKO) | 18% |
| 27101249 | E20 Fuel (IS 17021) | 18% |
| 27101250 | Kerosene Intermediate | 18% |
| 27101290 | Motor Gasoline (IS 2796) | 18% |
| 27101910 | High speed diesel oil | 18% |
| 27101920 | Solvent 125/240 Petroleum Hydrocarbon | 18% |
| 27101930 | Light Diesel Oil (LDO) | 18% |
| 27101931 | Vacuum Gas Oil | 5% |
| 27101932 | Kerosene (Is 1459 Compliant) | 5% |
| 27101939 | Kerosene Type Aviation Fuels | 18% |
| 27101940 | Fuel Oil | 18% |
| 27101941 | Gas oil from gas oil | 18% |
| 27101942 | Light Diesel Oil (IS 15770) | 18% |
| 27101943 | High Flash High Speed Diesel (IS 16861) | 18% |
| 27101944 | Residual Marine Fuel (IS 16731) | 18% |
| 27101949 | Automotive Diesel (Non-Biodiesel, IS 1460) | 18% |
| 27101950 | Base Oil | 18% |
| 27101951 | Fuel oils, Grade LV | 18% |
| 27101952 | Fuel oils, Grade MV 1 | 18% |
| 27101953 | Fuel oils, Grade MV 2 | 18% |
| 27101959 | Fuel oils, Grade HV | 18% |
| 27101960 | Jute Batching Oil & Textile Oil | 18% |
| 27101961 | Mineral Oil (Cosmetics, IS 7299) | 18% |
| 27101969 | Distillate Marine Fuel (IS 16731) | 18% |
| 27101970 | Lubricating Oil | 18% |
| 27101971 | Base and Lubricating Oil | 18% |
| 27101972 | Internal combustion engine oil | 18% |
| 27101973 | Diesel Fuel Blend (B6-B20, IS 16531) | 18% |
| 27101974 | Automotive Gear Oil | 18% |
| 27101975 | Industrial Gear Oil | 18% |
| 27101976 | Engine Oil (IS 14234) | 18% |
| 27101977 | Turbine Lubricating Oil | 18% |
| 27101978 | Machinery/Spindle Oils (IS 493) | 18% |
| 27101979 | Other Lubricating Oil (Non-Bis) | 18% |
| 27101980 | Petroleum Oils & Minerals Containing Bio-Diesel | 18% |
| 27101981 | Neat Cutting Oil (IS 1115) | 18% |
| 27101982 | Other Lubricating Oil (Other BIS) | 18% |
| 27101983 | Cutting Oil (IS 1115) | 18% |
| 27101984 | Hydraulic Oil (IS 3098/IS 11656) | 18% |
| 27101985 | Petroleum Oils And Preparations | 18% |
| 27101986 | Industrial White Oil (IS 1083) | 18% |
| 27101987 | Petroleum Oils & Jute Batching Oil | 18% |
| 27101988 | Transformer Oil (No Bis Standard) | 18% |
| 27101989 | Cutting Oil, Hydraulic, and White Oil | 18% |
| 27101990 | Petroleum Oils, Non-Crude, Not Biodiesel | 18% |
| 27102000 | Petroleum Gases: Liquefied, Other | 18% |
| 27102010 | Automotive Diesel Fuel, Biodiesel | 18% |
| 27102020 | Peptones | 18% |
| 27102090 | Petroleum Oils, Containing Biodiesel, Non-Waste | 18% |
| 27109100 | Waste oil (PCBs/PCTs/PBBs): PCB Waste Oil | 18% |
| 27109900 | Petroleum Oils and Oils from Bituminous Minerals | 18% |
| 27111100 | Liquified | Natural Gas | 18% |
| 27111200 | Liquefied Propane, Non-Domestic Supply | 5% |
| 27111300 | Liquefied Butanes, Non-Domestic Supply | 5% |
| 27111400 | Ethylene, propylene, butylene | 18% |
| 27111900 | Chlorinated Paraffin Wax | 18% |
| 27111910 | LPG for Non-Automotive Use | Not under GST |
| 27111920 | LPG for Automotive Use | Not under GST |
| 27111990 | Liquified | Other | Other | Not under GST |
| 27112100 | In Gaseous State | Natural Gas | 18% |
| 27112900 | In Gaseous State | Other | 18% |
* GST rates may vary based on the latest GST notifications.
How Does GST Apply to Petrol, Gasoline, and Fuel Products?
At present key petroleum products such as petrol, diesel and aviation turbine fuel are kept outside the GST chain. These fuels continue to attract central excise duty and state level value added tax or sales tax rather than GST. Therefore no GST rate is applied on the sale value of these fuels.
However services linked with fuel such as transportation, storage and handling by third parties may fall under GST with their own service classification and rates. Businesses should clearly separate the value of fuel itself from the value of such taxable services in their books.
Why Is Petrol Classified Separately Under HSN Code for GST?
Even though petrol is outside the regular GST rate structure, the same HSN chapter is used in customs and other tax laws for import, export and reporting. Having a clear HSN code for petrol helps align customs duty, excise duty and any future GST treatment if petroleum products are later brought fully under GST.
Taxpayers dealing in petrol should therefore keep track of both the HSN classification in Chapter 27 and the current policy about inclusion or exclusion from GST, as this directly affects how invoices and tax returns are prepared.
How to Classify Petrol Correctly for GST Returns?
Dealers in petrol and other excluded fuels usually report these supplies outside the scope of GST in their returns while still following the HSN structure for internal records and regulatory filings. Any ancillary taxable services, such as transportation or storage billed separately, should be classified under the correct service code with the applicable GST rate.
Businesses should closely follow government notifications, because if petrol is brought fully into GST in the future the same HSN code 2710 may be used along with a specific GST rate. At that stage invoice formats and system configurations will have to be updated.
Conclusion
Petrol and similar fuels are grouped under HSN code 2710 in Chapter 27 but are presently kept outside the regular GST levy. Instead they attract central excise and state taxes. Understanding this structure helps fuel dealers, transporters and large consumers prepare correct invoices, separate GST liable services from non GST fuel supplies and stay ready for any future policy changes.
