Petroleum crude, high speed diesel, motor spirit (petrol), natural gas and aviation turbine fuel are not yet taxed under GST: section 9(2) of the Central Goods and Services Tax Act, 2017 applies GST to them only from a date the Government notifies on the GST Council's recommendation, and CBIC's list of Central Tax (Rate) notifications has no such notification (checked 7 Nov 2026). The rows below cover the other goods of this heading.
GST rate entries for HSN 2709
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
GST
Tariff entry
Description of goods, and source
Entries for the whole of Chapter 27 (they apply where the description fits)
5%2.5% + 2.5%
27
Bio-gas Notification 9/2025-CT(R), Schedule I, S.No. 204
HSN codes under 2709
Every 6- and 8-digit code of heading 2709 in the GSTN HSN master (6 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
Code
Description (GSTN master)
Entry for this code
2709 00
PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE
–
2709 00 00
PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (2709) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore.
The credit you miss is the credit nobody chased.Rebota reconciles GSTR-2B against your purchases and shows the mismatches supplier by supplier, with the amount at stake.
