GST tax rate on - 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

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

6 Digit HS Code for chapter 27 - Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

4 Digit HS Code for chapter 27 - Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

8 Digit HS Code for chapter 27 - Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes