GST Rates & HSN Codes on Fossil Fuels - Coal, Petroleum & Natural Gas


HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 5 28/06/2017
27 Bio-gas 5 28/06/2017
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 5 Rs. 400 per tonne 28/06/2017
2702 Lignite, whether or not agglomerated, excluding jet 5 Rs. 400 per tonne 28/06/2017
2703 Peat (including peat litter), whether or not agglomerated 5 Rs. 400 per tonne 28/06/2017
2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 5 28/06/2017
2706 Tar distilled from coal, from lignite or from peat 5 28/06/2017
2706 Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars 18 14/11/2017
2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents ex-ceeds that of the non-aromatic constituents, such as Benzole (ben-zene), Toluole (toluene), Xylole (xylenes), Naphthelene 18 28/06/2017
2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars 18 28/06/2017
2710 a) Kerosene oil PDS, b) The following bunker fuels for use in ships or vessels, namely, IFO 180 CST , IFO 380 CST 5 28/06/2017
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 ob-tained from bituminous minerals, these oils being the basic constitu-ents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST] 18 28/06/2017
2710 Avgas 18 14/11/2017
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 petrole- um Corporation Limited or Bharat Petro- leum Corporation Limited] 18 28/06/2017
2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and simi-lar products obtained by synthesis or by other processes, whether or not coloured 18 28/06/2017
2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 18 28/06/2017
2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; as-phaltites and asphaltic rocks 18 28/06/2017
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) 18 28/06/2017
27160000 Electrical energy NIL 28/06/2017
27111300 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. 5 28/06/2017
27111200 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. 5 28/06/2017
27101900 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. 5 28/06/2017

Disclaimer:Rates given above are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
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