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. Chapter 27: Mineral fuels, mineral oils and products of their distillation.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
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 |
|---|---|---|
| 5%2.5% + 2.5% | 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) Notification 9/2025-CT(R), Schedule I, S.No. 207 |
| 18%9% + 9% | 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 which are not in GST) Notification 9/2025-CT(R), Schedule II, S.No. 29 |
| 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 |
Every 6- and 8-digit code of heading 2710 in the GSTN HSN master (75 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 | |
|---|---|---|---|
| 2710 11 | Light oils and preparations | – | |
| 2710 12 | LIGHT OILS AND PREPARATIONS: | – | |
| 2710 12 11 | PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINIGN 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--LIGHT OILS AND PREPARATIONS---MOTOR SPIRIT----SPECIAL BOILING POINT SPIRITS (OTHER THAN BENZENE, TOLUOL) WITH NOMINAL BOILING POINT RANGE 55-115 DEGREES CENTIGRADE | – | Save |
| 2710 12 12 | PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINIGN 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--LIGHT OILS AND PREPARATIONS---MOTOR SPIRIT----SPECIAL BOILING POINT SPIRITS (OTHER THAN BENZENE,BENZOL,TOLUENE AND TOLUOL) WITH NOMINAL BOILING POINT RANGE 63-70 DEGREES CENTIGRADE | – | Save |
| 2710 12 13 | PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINIGN 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--LIGHT OILS AND PREPARATIONS---MOTOR SPIRIT----OTHER SPECIAL BOILING POINT SPIRITS (OTHER THAN BENZENE, BENZOL, TOLUENE AND TOLUOL) | – | Save |
| 2710 12 19 | PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINIGN 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--LIGHT OILS AND PREPARATIONS---MOTOR SPIRIT----OTHER | – | Save |
| 2710 12 20 | PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINIGN 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--LIGHT OILS AND PREPARATIONS---NATURAL GASOLINE LIQUID (NCL) | – | Save |
| 2710 12 21 | LIGHT NAPHTHA | – | Save |
| 2710 12 22 | HEAVY NAPHTHA | – | Save |
| 2710 12 29 | FULL RANGE NAPHTHA | – | Save |
| 2710 12 31 | Solvent 60/80 | – | Save |
| 2710 12 32 | solvent 50/120 | – | Save |
| 2710 12 39 | SOLVENT 145/204 | – | Save |
| 2710 12 41 | MOTOR GASOLINE CONFORMING TO STANDARD IS 2795 | – | Save |
| 2710 12 42 | E 20 FUEL CONFORMING TO STANDARD IS 17020 | – | Save |
| 2710 12 43 | E 12 fuel conforming to standard IS 17586 | – | Save |
| 2710 12 44 | E 15 fuel conforming to standard IS 17586 | – | Save |
| 2710 12 49 | M15 fuel conforming to standard IS 17076 | – | Save |
| 2710 12 50 | Aviation gasoline conforming to standard IS 1604 | – | Save |
| 2710 12 90 | OTHER | – | Save |
| 2710 19 | OTHER: | – | |
| 2710 19 10 | 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 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND 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, OTHER THAN WASTE OILS: - OTHER: SUPERIOR KEROSINE OIL (SKO) | – | Save |
| 2710 19 20 | SOLVENT 125/240 (PETROLEUM HYDROCARBON SOLVENT) AS SPECIFIED UNDER STANDARD IS 1744 | – | Save |
| 2710 19 30 | HIGH SPEED DIESEL OIL | – | Save |
| 2710 19 31 | Kerosene intermediate | – | Save |
| 2710 19 32 | KEROSENE CONFORMING TO STANDARD IS 1458 | – | Save |
| 2710 19 33 | BLENDED AVIATION TURBINE FUEL | – | Save |
| 2710 19 39 | AVIATION TURBINE FUELS, KEROSENE TYPE CONFORMING TO STANDARD IS 1570 | – | Save |
| 2710 19 40 | 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 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND 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, OTHER THAN WASTE OILS: - OTHER: LIGHT DIESEL OIL (LDO) | – | Save |
| 2710 19 41 | Gas Oil | – | Save |
| 2710 19 42 | VACUUM GAS OIL | – | Save |
| 2710 19 43 | Light diesel oil conforming to standard IS 15770 | – | Save |
| 2710 19 44 | AUTOMOTIVE DIESEL FUEL, NOT CONTAINING BIODIESEL, CONFORMING TO STANDARD IS 1459 | – | Save |
| 2710 19 49 | HIGH FLASH HIGH SPEED DIESEL FUEL CONFORMING TO STANDARD IS 16860 | – | Save |
| 2710 19 50 | 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 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND 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, OTHER THAN WASTE OILS: - OTHER: FUEL OIL | – | Save |
| 2710 19 51 | Grade LV | – | Save |
| 2710 19 52 | Grade MV1 | – | Save |
| 2710 19 53 | Grade MV2 | – | Save |
| 2710 19 59 | Grade HV | – | Save |
| 2710 19 60 | 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 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND 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, OTHER THAN WASTE OILS: - OTHER: BASE OIL | – | Save |
| 2710 19 61 | Distillate oil | – | Save |
| 2710 19 69 | Residual oil | – | Save |
| 2710 19 70 | 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 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND 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, OTHER THAN WASTE OILS: - OTHER: JUTE BATCHING OIL AND TEXTILE OIL | – | Save |
| 2710 19 71 | Base oil | – | Save |
| 2710 19 72 | ENGINE OIL (INTERNAL COMBUSTION ENGINE CRANKCASE OILS) CONFORMING TO STANDARD IS 13655 | – | Save |
| 2710 19 73 | Engine oil conforming to standard IS 14234 | – | Save |
| 2710 19 74 | automotive gear oil conforming to standard IS 1118 | – | Save |
| 2710 19 75 | Industrial gear oil conforming to standard IS 8406 | – | Save |
| 2710 19 76 | GENERAL PURPOSE MACHINERY AND SPINDLE OILS CONFORMING TO STANDARD IS 492 | – | Save |
| 2710 19 77 | Turbine lubricating oil conforming to standard IS 1012 | – | Save |
| 2710 19 78 | OTHER LUBRICATING OIL, CONFORMING TO ANY OTHER BIS STANDARD | – | Save |
| 2710 19 79 | OTHER LUBRICATING OIL, NOT CONFORMING TO ANY BIS STANDARD | – | Save |
| 2710 19 80 | 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 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND 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, OTHER THAN WASTE OILS: - OTHER: LUBRICATING OIL | – | Save |
| 2710 19 81 | Cutting oil conforming to standard IS 1115 | – | Save |
| 2710 19 82 | Cutting oil (neat) conforming to standard IS 3065 | – | Save |
| 2710 19 83 | Hydraulic oil conforming to standard IS 3098 or IS 11656 | – | Save |
| 2710 19 84 | Industrial white oil conforming to standard IS 1083 | – | Save |
| 2710 19 85 | INSULATING OIL FOR TRANSFORMER AND CIRCUIT-BREAKER (TRANSFORMER AND CIRCUIT-BREAKER OILS) CONFORMING TO STANDARD IS 335 OR IS 12462 | – | Save |
| 2710 19 86 | MINERAL OIL FOR COSMETIC INDUSTRY CONFORMING TO STANDARD IS 7298 | – | Save |
| 2710 19 87 | Jute batching oil conforming to standard IS 1758 | – | Save |
| 2710 19 88 | other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard | – | Save |
| 2710 19 89 | OTHER CUTTING OIL, HYDRAULIC OIL, INDUSTRIAL WHITE OIL, JUTE BATCHING OIL, MINERAL OIL FOR COSMETIC INDUSTRY, TRANSFORMER OIL, NOT CONFORMING TO ANY BIS STANDARD | – | Save |
| 2710 19 90 | OTHER | – | Save |
| 2710 20 | PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND 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, CONTAINING BIODIESEL, OTHER THAN WASTE OILS: | – | |
| 2710 20 00 | PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND 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, CONTAINING BIO-DIESEL, OTHER THAN WASTE OILS | – | Save |
| 2710 20 10 | AUTOMOTIVE DIESEL FUEL, CONTAINING BIODIESEL,CONFORMING TO STANDARD IS 1459 | – | Save |
| 2710 20 20 | Diesel fuel blend (B6 to B20) conforming to standard IS 16531 | – | Save |
| 2710 20 90 | Other | – | Save |
| 2710 91 | CONTAINING POLYCHLORINATED BIPHENYLS (PCBS), POLYCHLORINATED TERPHENYLS (PCTS) OR POLYBROMINATED BIPHENYLS (PBBS) | – | |
| 2710 91 00 | CONTAINING POLYCHLORINATED BIPHENYLS (PCBS), POLYCHLORINATED TERPHENYLS (PCTS) OR POLYBROMINATED BIPHENYLS (PBBS) | – | Save |
| 2710 91 10 | Containing polychlorinated biphenyls (PCBs) at a concentration level of 50 mg/kg or more | – | Save |
| 2710 91 20 | Other, containing polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), whether or not also containing polychlorinated biphenyls (PCBs) at a concentration level of less than 50 mg/kg | – | Save |
| 2710 91 90 | Other | – | Save |
| 2710 99 | OTHER | – | |
| 2710 99 00 | OTHER | – | Save |
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 (2710) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore.
