---
title: "2710 HSN Code | HSN Code for Petroleum oils, bituminous minerals in India"
description: "Know more about 2710 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2710 covering Petroleum oils, bituminous minerals."
canonical: "https://busy.in/hsn/sub-chapter-2710/"
---

# HSN Sub-chapter 2710: Petroleum oils, bituminous minerals

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

Part of [Chapter 27: Bituminous Substances, Mineral fuel & Oils](https://busy.in/hsn/chapter-27/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 27101211 | [Motor Spirit: Special Boiling Pt. 63-70C](https://busy.in/hsn/hsn-27101211/) |
| 27101212 | [Other Special Boiling Point Motor Spirits](https://busy.in/hsn/hsn-27101212/) |
| 27101213 | [Other Motor Spirit Preparations](https://busy.in/hsn/hsn-27101213/) |
| 27101219 | [Natural Gasoline Liquid (NGL)](https://busy.in/hsn/hsn-27101219/) |
| 27101220 | [E 15 fuel conforming to standard is 17586](https://busy.in/hsn/hsn-27101220/) |
| 27101221 | [Heavy Naphtha](https://busy.in/hsn/hsn-27101221/) |
| 27101222 | [Full Range Naphtha](https://busy.in/hsn/hsn-27101222/) |
| 27101229 | [Solvent 60/80 (IS 1745)](https://busy.in/hsn/hsn-27101229/) |
| 27101231 | [Solvent 50/120 (IS 1745)](https://busy.in/hsn/hsn-27101231/) |
| 27101232 | [Other Light Petroleum Oils](https://busy.in/hsn/hsn-27101232/) |
| 27101239 | [Solvent 145/205 Petroleum Hydrocarbon](https://busy.in/hsn/hsn-27101239/) |
| 27101241 | [M15 Fuel (IS 17076) 1](https://busy.in/hsn/hsn-27101241/) |
| 27101242 | [Aviation Gasoline (IS 1604)](https://busy.in/hsn/hsn-27101242/) |
| 27101243 | [E20 Fuel (IS 17021)](https://busy.in/hsn/hsn-27101243/) |
| 27101244 | [Superior Kerosene Oil (SKO)](https://busy.in/hsn/hsn-27101244/) |
| 27101249 | [E20 Fuel (IS 17021)](https://busy.in/hsn/hsn-27101249/) |
| 27101250 | [Kerosene Intermediate](https://busy.in/hsn/hsn-27101250/) |
| 27101290 | [Motor Gasoline (IS 2796)](https://busy.in/hsn/hsn-27101290/) |
| 27101910 | [High speed diesel oil](https://busy.in/hsn/hsn-27101910/) |
| 27101920 | [Solvent 125/240 Petroleum Hydrocarbon](https://busy.in/hsn/hsn-27101920/) |
| 27101930 | [Light Diesel Oil (LDO)](https://busy.in/hsn/hsn-27101930/) |
| 27101931 | [Vacuum Gas Oil](https://busy.in/hsn/hsn-27101931/) |
| 27101932 | [Kerosene (Is 1459 Compliant)](https://busy.in/hsn/hsn-27101932/) |
| 27101939 | [Kerosene Type Aviation Fuels](https://busy.in/hsn/hsn-27101939/) |
| 27101940 | [Fuel Oil](https://busy.in/hsn/hsn-27101940/) |
| 27101941 | [Gas oil from gas oil](https://busy.in/hsn/hsn-27101941/) |
| 27101942 | [Light Diesel Oil (IS 15770)](https://busy.in/hsn/hsn-27101942/) |
| 27101943 | [High Flash High Speed Diesel (IS 16861)](https://busy.in/hsn/hsn-27101943/) |
| 27101944 | [Residual Marine Fuel (IS 16731)](https://busy.in/hsn/hsn-27101944/) |
| 27101949 | [Automotive Diesel (Non-Biodiesel, IS 1460)](https://busy.in/hsn/hsn-27101949/) |
| 27101950 | [Base Oil](https://busy.in/hsn/hsn-27101950/) |
| 27101951 | [Fuel oils, Grade LV](https://busy.in/hsn/hsn-27101951/) |
| 27101952 | [Fuel oils, Grade MV 1](https://busy.in/hsn/hsn-27101952/) |
| 27101953 | [Fuel oils, Grade MV 2](https://busy.in/hsn/hsn-27101953/) |
| 27101959 | [Fuel oils, Grade HV](https://busy.in/hsn/hsn-27101959/) |
| 27101960 | [Jute Batching Oil & Textile Oil](https://busy.in/hsn/hsn-27101960/) |
| 27101961 | [Mineral Oil (Cosmetics, IS 7299)](https://busy.in/hsn/hsn-27101961/) |
| 27101969 | [Distillate Marine Fuel (IS 16731)](https://busy.in/hsn/hsn-27101969/) |
| 27101970 | [Lubricating Oil](https://busy.in/hsn/hsn-27101970/) |
| 27101971 | [Base and Lubricating Oil](https://busy.in/hsn/hsn-27101971/) |
| 27101972 | [Internal combustion engine oil](https://busy.in/hsn/hsn-27101972/) |
| 27101973 | [Diesel Fuel Blend (B6-B20, IS 16531)](https://busy.in/hsn/hsn-27101973/) |
| 27101974 | [Automotive Gear Oil](https://busy.in/hsn/hsn-27101974/) |
| 27101975 | [Industrial Gear Oil](https://busy.in/hsn/hsn-27101975/) |
| 27101976 | [Engine Oil (IS 14234)](https://busy.in/hsn/hsn-27101976/) |
| 27101977 | [Turbine Lubricating Oil](https://busy.in/hsn/hsn-27101977/) |
| 27101978 | [Machinery/Spindle Oils (IS 493)](https://busy.in/hsn/hsn-27101978/) |
| 27101979 | [Other Lubricating Oil (Non-Bis)](https://busy.in/hsn/hsn-27101979/) |
| 27101980 | [Petroleum Oils & Minerals Containing Bio-Diesel](https://busy.in/hsn/hsn-27101980/) |
| 27101981 | [Neat Cutting Oil (IS 1115)](https://busy.in/hsn/hsn-27101981/) |
| 27101982 | [Other Lubricating Oil (Other BIS)](https://busy.in/hsn/hsn-27101982/) |
| 27101983 | [Cutting Oil (IS 1115)](https://busy.in/hsn/hsn-27101983/) |
| 27101984 | [Hydraulic Oil (IS 3098/IS 11656)](https://busy.in/hsn/hsn-27101984/) |
| 27101985 | [Petroleum Oils And Preparations](https://busy.in/hsn/hsn-27101985/) |
| 27101986 | [Industrial White Oil (IS 1083)](https://busy.in/hsn/hsn-27101986/) |
| 27101987 | [Petroleum Oils & Jute Batching Oil](https://busy.in/hsn/hsn-27101987/) |
| 27101988 | [Transformer Oil (No Bis Standard)](https://busy.in/hsn/hsn-27101988/) |
| 27101989 | [Cutting Oil, Hydraulic, and White Oil](https://busy.in/hsn/hsn-27101989/) |
| 27101990 | [Petroleum Oils, Non-Crude, Not Biodiesel](https://busy.in/hsn/hsn-27101990/) |
| 27102000 | [Petroleum Gases: Liquefied, Other](https://busy.in/hsn/hsn-27102000/) |
| 27102010 | [Automotive Diesel Fuel, Biodiesel](https://busy.in/hsn/hsn-27102010/) |
| 27102020 | [Peptones](https://busy.in/hsn/hsn-27102020/) |
| 27102090 | [Petroleum Oils, Containing Biodiesel, Non-Waste](https://busy.in/hsn/hsn-27102090/) |
| 27109100 | [Waste oil (PCBs/PCTs/PBBs): PCB Waste Oil](https://busy.in/hsn/hsn-27109100/) |
| 27109900 | [Petroleum Oils and Oils from Bituminous Minerals](https://busy.in/hsn/hsn-27109900/) |

## Frequently asked questions

### What products are classified under HSN 2710

It includes Petroleum oils, bituminous minerals

### What are the e‑way bill and e‑invoice points while moving Petroleum oils, bituminous minerals?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### Is the composition scheme suitable if I mainly trade Petroleum oils, bituminous minerals?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### How do I bill a kit or combo that includes Petroleum oils, bituminous minerals?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Can I claim ITC on inputs and services used for Petroleum oils, bituminous minerals?

If your outward supply of Petroleum oils, bituminous minerals is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### What should my invoice and records include for Petroleum oils, bituminous minerals?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

## India's trade performance: HSN Sub-Chapter 2710 (FY 2024-25)

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

- Exports: ₹5,28,097 Cr (−23.53% YoY) — 14.2598% of India's total exports
- Imports: ₹81,776 Cr (−6.44% YoY) — 1.3410% of India's total imports
- Trade balance: ₹4,46,321 Cr (Surplus); surplus rank #1 of 1233 sub-chapters
- Share of Chapter 27: 93.31% of its exports; import side 4.43%
- Rank within Chapter 27: #1 of 16 by export value; import-side #4

### Key metrics

- Export CAGR: 8.62% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +165.70% in FY 2021-22
- Contribution to Ch. 27: 93.31% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2710

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 Ch. 27 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 27 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3,21,621.53 | 14.0119% | — | 95.87% | 38,101.04 | 1.0610% | — | 3.24% | +2,83,520.49 | #1 |
| FY 2019-20 | 2,88,723.67 | 13.0720% | −10.23% | 95.49% | 55,783.23 | 1.6629% | +46.41% | 5.12% | +2,32,940.44 | #1 |
| FY 2020-21 | 1,87,431.35 | 8.7142% | −35.08% | 94.15% | 42,695.98 | 1.4653% | −23.46% | 5.79% | +1,44,735.37 | #1 |
| FY 2021-22 | 4,98,011.20 | 15.8689% | +165.70% | 95.86% | 74,722.07 | 1.6348% | +75.01% | 5.14% | +4,23,289.13 | #1 |
| FY 2022-23 | 7,75,082.28 | 21.4069% | +55.64% | 95.37% | 87,943.46 | 1.5295% | +17.69% | 4.20% | +6,87,138.82 | #1 |
| FY 2023-24 | 6,90,633.41 | 19.0880% | −10.90% | 95.21% | 87,405.51 | 1.5564% | −0.61% | 4.82% | +6,03,227.90 | #1 |
| FY 2024-25 | 5,28,097.09 | 14.2598% | −23.53% | 93.31% | 81,776.33 | 1.3410% | −6.44% | 4.43% | +4,46,320.76 | #1 |

- CAGR (7-year): exports 8.62%/yr, imports 13.57%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 2710 export-import analysis

### Consistent export growth: 8.62% CAGR over 7 years

India's exports under HSN Sub-Chapter 2710 have grown at a compound annual rate of 8.62% over 7 fiscal years, rising from ₹3,21,621.53 Crore in FY 2018-19 to ₹5,28,097.09 Crore in FY 2024-25.

### HSN Sub-Chapter 2710 ranked #1 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2710 ranks #1 out of 1233 sub-chapters by total export value. Within Chapter 27, it ranks #1 of 16. By trade surplus, it ranks #1 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 2710 exports

The strongest single-year export movement for HSN Sub-Chapter 2710 was recorded in FY 2021-22, when exports surged by 165.70% over the prior year.

### India maintains a trade surplus of ₹4,46,320.76 Crore in HSN Sub-Chapter 2710 goods

In FY 2024-25, India's exports of ₹5,28,097.09 Cr exceeded imports of ₹81,776.33 Cr, resulting in a trade surplus of ₹4,46,320.76 Crore — ranking #1 of 1233 by surplus magnitude.

### Import growth of 13.57% CAGR signals rising demand for Petroleum oils, bituminous minerals

India's imports under HSN Sub-Chapter 2710 have grown at 13.57% CAGR, reaching ₹81,776.33 Crore in FY 2024-25.

### HSN Sub-Chapter 2710 contributes 93.31% of Chapter 27 exports — ranked #1

Among the 16 sub-chapters under Chapter 27, HSN Sub-Chapter 2710 ranks #1 by export value — accounting for 93.31% of the chapter's total exports in FY 2024-25. On the import side, it holds 4.43% share (rank #4).

## Related Sub-Chapters in Chapter 27

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Sub-Chapter 2710: Petroleum oils, bituminous minerals (this hsn sub-chapter) | ₹5,28,097 Cr |
| #2 | [HSN Sub-Chapter 2707: High-temperature coal tar products](https://busy.in/hsn/sub-chapter-2707/) | ₹18,089 Cr |
| #3 | [HSN Sub-Chapter 2716: Electrical energy](https://busy.in/hsn/sub-chapter-2716/) | ₹9,588 Cr |
| #4 | [HSN Sub-Chapter 2711: Petroleum gases, gaseous hydrocarbons](https://busy.in/hsn/sub-chapter-2711/) | ₹3,796 Cr |
| #5 | [HSN Sub-Chapter 2713: Petroleum residues & bitumen](https://busy.in/hsn/sub-chapter-2713/) | ₹2,275 Cr |
| #6 | [HSN Sub-Chapter 2701: Coal briquettes](https://busy.in/hsn/sub-chapter-2701/) | ₹1,835 Cr |
| #7 | [HSN Sub-Chapter 2712: Mineral waxes](https://busy.in/hsn/sub-chapter-2712/) | ₹989 Cr |
| #8 | [HSN Sub-Chapter 2708: Pitch and pitch coke](https://busy.in/hsn/sub-chapter-2708/) | ₹839 Cr |
| #9 | [HSN Sub-Chapter 2704: Coal coke & semi-coke](https://busy.in/hsn/sub-chapter-2704/) | ₹345 Cr |
| #10 | [HSN Sub-Chapter 2715: Bituminous Mixtures](https://busy.in/hsn/sub-chapter-2715/) | ₹47 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 2701 | [Coal briquettes](https://busy.in/hsn/sub-chapter-2701/) |
| 2702 | [Lignite: Not Agglomerated](https://busy.in/hsn/sub-chapter-2702/) |
| 2703 | [Peat products](https://busy.in/hsn/sub-chapter-2703/) |
| 2704 | [Coal coke & semi-coke](https://busy.in/hsn/sub-chapter-2704/) |
| 2705 | [Non-petroleum gases](https://busy.in/hsn/sub-chapter-2705/) |
| 2706 | [Coal Tar Distillates](https://busy.in/hsn/sub-chapter-2706/) |
| 2707 | [High-temperature coal tar products](https://busy.in/hsn/sub-chapter-2707/) |
| 2708 | [Pitch and pitch coke](https://busy.in/hsn/sub-chapter-2708/) |
| 2709 | [Crude petroleum oils](https://busy.in/hsn/sub-chapter-2709/) |
| 2711 | [Petroleum gases, gaseous hydrocarbons](https://busy.in/hsn/sub-chapter-2711/) |
| 2712 | [Mineral waxes](https://busy.in/hsn/sub-chapter-2712/) |
| 2713 | [Petroleum residues & bitumen](https://busy.in/hsn/sub-chapter-2713/) |
| 2714 | [Natural bitumen & asphalt4](https://busy.in/hsn/sub-chapter-2714/) |
| 2715 | [Bituminous Mixtures](https://busy.in/hsn/sub-chapter-2715/) |
| 2716 | [Electrical energy](https://busy.in/hsn/sub-chapter-2716/) |