| HS | Description | Percentage |
|---|---|---|
| 2706 |
Tar distilled from coal, from lignite or from peat |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 27 |
Bio-gas |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 2701 |
Coal; briquettes, ovoids and similar solid fuels manufactured from coal |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 2702 |
Lignite, whether or not agglomerated, excluding jet |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 2703 |
Peat (including peat litter), whether or not agglomerated |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 2704 |
Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 2705 |
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 2710 |
(a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST, ii. IFO 380 CST, iii. Marine Fuel 0.5% (FO) |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 27111200 |
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 27111300 |
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 27111900 |
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 2706 |
Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 2707 |
Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 2708 |
Pitch and pitch coke, obtained from coal tar or from other mineral tars |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 2710 |
Petroleum oils and oils obtained from bituminous minerals, other than petroleum 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; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST] |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 2711 |
Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited] |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 2712 |
Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 2713 |
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 2714 |
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 2715 |
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) |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 27160000 |
Electrical energy |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |
| 2701 |
Coal; briquettes, ovoids and similar solid fuels manufactured from coal. |
CGST - Nil% SGST - Nil% IGST - Nil% CESS - Rs.400 per tonne |
| 2702 |
Lignite, whether or not agglomerated, excluding jet |
CGST - Nil% SGST - Nil% IGST - Nil% CESS - Rs.400 per tonne |
| 2703 |
Peat (including peat litter), whether or not agglomerated |
CGST - Nil% SGST - Nil% IGST - Nil% CESS - Rs.400 per tonne |