Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. 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 |
|---|---|---|
| 18%9% + 9% | 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals Notification 9/2025-CT(R), Schedule II, S.No. 32 |
| 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 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 2713 in the GSTN HSN master (12 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 | |
|---|---|---|---|
| 2713 11 | NOT CALCINED: | – | |
| 2713 11 00 | PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS - PETROLEUM COKE: NOT CALCINED | – | Save |
| 2713 11 10 | Raw Petroleum coke for anode making in aluminium industry conforming to standard IS 17049 | – | Save |
| 2713 11 90 | Other | – | Save |
| 2713 12 | CALCINED: | – | |
| 2713 12 00 | PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS - PETROLEUM COKE: CALCINED | – | Save |
| 2713 12 10 | CALCINED PETROLEUM COKE FOR ANODE MAKING IN ALUMINIUM INDUSTRY CONFORMING TO STANDARD IS 17048 | – | Save |
| 2713 12 90 | other | – | Save |
| 2713 20 | PETROLEUM BITUMEN | – | |
| 2713 20 00 | PETROLEUM BITUMEN | – | Save |
| 2713 90 | OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS | – | |
| 2713 90 00 | OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS | – | 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 (2713) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
