---
title: "2715 HSN Code | HSN Code for Bituminous Mixtures in India"
description: "Know more about 2715 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2715 covering Bituminous Mixtures."
canonical: "https://busy.in/hsn/sub-chapter-2715/"
---

# HSN Sub-chapter 2715: Bituminous Mixtures

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)

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

- Current GST rate: 0%
- Earlier GST rate: 0%

## HSN codes

| Code | Title |
| --- | --- |
| 27150010 | [Cut Backs (Bituminous)](https://busy.in/hsn/hsn-27150010/) |
| 27150090 | [Other Bituminous Mixtures](https://busy.in/hsn/hsn-27150090/) |

## Frequently asked questions

### What products are classified under HSN 2715

It includes Bituminous Mixtures

### Is the composition scheme suitable if I mainly trade Bituminous Mixtures?

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.

### Do spares or accessories of Bituminous Mixtures follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### How are warranty replacements of Bituminous Mixtures handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Does MRP, weight or pack size change GST treatment for Bituminous Mixtures?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### Does packaging or branding change how GST applies to Bituminous Mixtures?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Bituminous Mixtures is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

## India's trade performance: HSN Sub-Chapter 2715 (FY 2024-25)

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

- Exports: ₹47 Cr (−8.29% YoY) — 0.0013% of India's total exports
- Imports: ₹32 Cr (−11.70% YoY) — 0.0005% of India's total imports
- Trade balance: ₹15 Cr (Surplus); surplus rank #467 of 1233 sub-chapters
- Share of Chapter 27: 0.01% of its exports; import side 0.00%
- Rank within Chapter 27: #10 of 16 by export value; import-side #13

### Key metrics

- Export CAGR: 13.04% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #918 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +63.02% in FY 2021-22
- Contribution to Ch. 27: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2715

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 | 22.60 | 0.0010% | — | 0.01% | 14.73 | 0.0004% | — | 0.00% | +7.87 | #939 |
| FY 2019-20 | 20.14 | 0.0009% | −10.89% | 0.01% | 16.62 | 0.0005% | +12.83% | 0.00% | +3.52 | #948 |
| FY 2020-21 | 23.61 | 0.0011% | +17.23% | 0.01% | 12.86 | 0.0004% | −22.62% | 0.00% | +10.75 | #925 |
| FY 2021-22 | 38.49 | 0.0012% | +63.02% | 0.01% | 18.75 | 0.0004% | +45.80% | 0.00% | +19.74 | #908 |
| FY 2022-23 | 41.76 | 0.0012% | +8.50% | 0.01% | 29.47 | 0.0005% | +57.17% | 0.00% | +12.29 | #916 |
| FY 2023-24 | 51.41 | 0.0014% | +23.11% | 0.01% | 36.50 | 0.0006% | +23.85% | 0.00% | +14.91 | #902 |
| FY 2024-25 | 47.15 | 0.0013% | −8.29% | 0.01% | 32.23 | 0.0005% | −11.70% | 0.00% | +14.92 | #918 |

- CAGR (7-year): exports 13.04%/yr, imports 13.94%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 2715 export-import analysis

### Consistent export growth: 13.04% CAGR over 7 years

India's exports under HSN Sub-Chapter 2715 have grown at a compound annual rate of 13.04% over 7 fiscal years, rising from ₹22.60 Crore in FY 2018-19 to ₹47.15 Crore in FY 2024-25.

### HSN Sub-Chapter 2715 ranked #918 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2715 ranks #918 out of 1233 sub-chapters by total export value. Within Chapter 27, it ranks #10 of 16. By trade surplus, it ranks #467 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 2715 exports

The strongest single-year export movement for HSN Sub-Chapter 2715 was recorded in FY 2021-22, when exports surged by 63.02% over the prior year.

### India maintains a trade surplus of ₹14.92 Crore in HSN Sub-Chapter 2715 goods

In FY 2024-25, India's exports of ₹47.15 Cr exceeded imports of ₹32.23 Cr, resulting in a trade surplus of ₹14.92 Crore — ranking #467 of 1233 by surplus magnitude.

### Import growth of 13.94% CAGR signals rising demand for Bituminous Mixtures

India's imports under HSN Sub-Chapter 2715 have grown at 13.94% CAGR, reaching ₹32.23 Crore in FY 2024-25.

### HSN Sub-Chapter 2715 contributes 0.01% of Chapter 27 exports — ranked #10

Among the 16 sub-chapters under Chapter 27, HSN Sub-Chapter 2715 ranks #10 by export value — accounting for 0.01% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #13).

## 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](https://busy.in/hsn/sub-chapter-2710/) | ₹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 (this hsn sub-chapter) | ₹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/) |
| 2710 | [Petroleum oils, bituminous minerals](https://busy.in/hsn/sub-chapter-2710/) |
| 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/) |
| 2716 | [Electrical energy](https://busy.in/hsn/sub-chapter-2716/) |