Petroleum gases and other gaseous hydrocarbons. 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% | 2711 12 00, 2711 13 00, 2711 19 10 | 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 Notification 9/2025-CT(R), Schedule I, S.No. 208 |
| 5%2.5% + 2.5% | 2711 12 00 2711 13 00, 2711 19 10 | Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers Notification 9/2025-CT(R), Schedule I, S.No. 209 |
| 18%9% + 9% | 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] Notification 9/2025-CT(R), Schedule II, S.No. 30 |
| 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 2711 in the GSTN HSN master (17 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 | |
|---|---|---|---|
| 2711 11 | NATURAL GAS | – | |
| 2711 11 00 | NATURAL GAS | – | Save |
| 2711 12 | PROPANE | 5% (Sch. I S.No. 208, Sch. I S.No. 209) | |
| 2711 12 00 | PROPANE | 5% (Sch. I S.No. 208, Sch. I S.No. 209) | Save |
| 2711 13 | BUTANES | 5% (Sch. I S.No. 208, Sch. I S.No. 209) | |
| 2711 13 00 | BUTANES | 5% (Sch. I S.No. 208, Sch. I S.No. 209) | Save |
| 2711 14 | ETHYLENE, PROPYLENE, BUTYLENE AND BUTADIENE | – | |
| 2711 14 00 | ETHYLENE, PROPYLENE, BUTYLENE AND BUTADIENE | – | Save |
| 2711 19 | OTHER: | 5% (Sch. I S.No. 208, Sch. I S.No. 209) | |
| 2711 19 00 | PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS - LIQUIFIED: OTHER | – | Save |
| 2711 19 10 | LPG (for non-automotive purposes) conforming to standard IS 4576 | 5% (Sch. I S.No. 208, Sch. I S.No. 209) | Save |
| 2711 19 20 | LPG (for automotive purposes) conforming to standard IS 14861 | – | Save |
| 2711 19 90 | Other | – | Save |
| 2711 21 | NATURAL GAS | – | |
| 2711 21 00 | NATURAL GAS | – | Save |
| 2711 29 | OTHER | – | |
| 2711 29 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 (2711) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore.
