Diesel HSN Code
GST rates and HSN code for Diesel.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines): Of An Output Exceeding 75 Kva But Not Exceeding 375 Kva | 85021200 | 18% | – | 01/07/2017 | – |
| Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines): – Of An Output Exceeding 375 Kva : Of An Output Exceeding 2,000 Kva But Not Exceeding 5,000 Kva | 85021340 | 18% | – | 01/07/2017 | – | |
| Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines): – Of An Output Exceeding 375 Kva : Of An Output Exceeding 1,000 Kva But Not Exceeding 1,500 Kva | 85021320 | 18% | – | 01/07/2017 | – | |
| Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines): Of An Output Not Exceeding 75 Kva | 85021100 | 18% | – | 01/07/2017 | – | |
| Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Automotive Diesel Fuel Not Containing Biodiesel Conforming To Standard Is 1460 | 27101944 | 18% | – | 01/07/2017 | – |
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Motor Cars And Other Motor Vehicles Principally Designed For The Transport Of Persons (Other Than Those Of Heading 8702), Including Station Wagons And Racing Cars Other Vehicles, With Compression Ignition Internal Combustion Piston Engine (Diesel Or Semi- | 87033199 | 28% | Nil/3%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – |
| Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Not Exceeding 5 Tonnes Refrigerated | 87042110 | 28% | Nil | 01/08/2019 1/07/2017 | – | |
| Other Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion, Other Than Those Capable Of Being Charged By Plugging To External Source Of Electric Power | 870350 | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driverwith Compression-Ignition Internalcombustion Piston Engine (Diesel Or Semidiesel) Vehicles For Transport Of Not More Than 13 Persons, Including The Driver:Other | 87021019 | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| Following Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine [Diesel-Or Semi Diesel] And Electric Motor As Motors For Propulsion; (D) Motor Vehicles Other Than Those Mentioned At (A), (B) And (C) Above. Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870370 | 15% | – | – | ||
| Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver With Compression-Ignition Internalcombustion Piston Engine (Diesel Or Semidiesel) Vehicles For Transport Of Not More Than3 Persons, Including The Driver: Integrated Monocoque Ve | 87021011 | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| Following Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine [Diesel-Or Semi Diesel] And Electric Motor As Motors For Propulsion; (C) Motor Vehicles Of Engine Capacity Not Exceeding 1500 Cc And Of Length Not Exceeding 4000 Mm Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870370 | NIL | – | – | ||
| Other Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion, Capable Of Being Charged By Plugging To External Source Of Electric Power | 870370 | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| Following Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine [Diesel-Or Semi Diesel] And Electric Motor As Motors For Propulsion; (B) Three Wheeled Vehicles Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870370 | NIL | – | – | ||
| Motor Cars And Other Motor Vehicles Principally Designed For The Transport Of Persons (Other Than Those Of Heading 8702), Including Station Wagons And Racing Cars Other Vehicles, With Compression Ignition Internal Combustion Piston Engine (Diesel Or Semi- | 87033310 | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion | 87012200 | 28% | – | – | – | |
| Motor Cars And Other Motor Vehicles Principally Designed For The Transport Of Persons (Other Than Those Of Heading 8702), Including Station Wagons And Racing Cars Other Vehicles, With Compression Ignition Internal Combustion Piston Engine (Diesel Or Semi- | 87033220 | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| Motor Cars And Other Motor Vehicles Principally Designed For The Transport Of Persons (Other Than Those Of Heading 8702), Including Station Wagons And Racing Cars Other Vehicles, With Compression Ignition Internal Combustion Piston Engine (Diesel Or Semi- | 87033392 | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Fixed Speed Diesel Engines Of Power Not Exceeding 15Hp | 8408 | 12% | – | 01/07/2017 | – |
| Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines) – Marine Propulsion Engines: Other Of A Cylinder Capacity Exceeding 100 Cc But Not Exceeding 250 Cc | 84081092 | 28% | – | 01/07/2017 | – |
Diesel HSN Codes: More Than Just Fuel
While the term “diesel” immediately brings to mind fuel, the Harmonized System of Nomenclature (HSN) code classification reveals its presence in various other industrial and automotive contexts. This blog post explores the different HSN codes associated with “diesel” based on the provided data, highlighting the GST implications across these categories.
Understand HSN Code For Automotive Diesel Fuel
The most direct association of diesel is with its use as fuel for vehicles. The data provides the following HSN code for this:
- 27101944: Automotive Diesel Fuel not containing Biodiesel conforming to Standard IS 1460 attracts a GST rate of 18%.
This clearly identifies the fuel itself and its corresponding tax rate.
Explore HSN Codes For Diesel Engines
Diesel engines, being a significant application of diesel fuel’s combustion properties, have their own HSN codes under Chapter 84:
- 8408: This heading covers Compression-Ignition Internal Combustion Piston Engines (Diesel or Semi-Diesel Engines). Specific sub-classifications exist, such as 84081092 for marine propulsion engines with a cylinder capacity exceeding 100 cc but not exceeding 250 cc, which has a GST rate of 28%.
- 840812: Fixed Speed Diesel Engines of power not exceeding 15Hp have a GST rate of 12%.
These codes differentiate based on the engine’s application and power output, leading to varying GST rates.
Identify HSN Codes For Diesel Generating Sets
Diesel engines are commonly used in electric generating sets. These fall under Chapter 85:
- 85021100: Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines) of an output not exceeding 75 KVA have a GST rate of 18%.
- 85021200: Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines) of an output exceeding 75 KVA but not exceeding 375 KVA also have a GST rate of 18%.
- 85021320: Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines) of an output exceeding 375 KVA but not exceeding 1,500 KVA are taxed at 18%.
- 85021340: Similarly, generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines) of an output exceeding 2,000 KVA but not exceeding 5,000 KVA have a GST rate of 18%.
Here, the GST rate is consistently 18% for various capacities of diesel-powered generating sets.
Note HSN Codes For Diesel Vehicles
Vehicles powered by diesel engines are classified under Chapter 87, with varying GST rates and additional CESS based on the type and specifications:
- Various HSN codes under 8703 (Motor cars and other motor vehicles principally designed for the transport of persons) and 8704 (Motor vehicles for the transport of goods) with compression-ignition internal combustion piston engines (diesel or semi-diesel) attract a GST rate of 28%, often with additional CESS ranging from Nil to 22% depending on factors like engine capacity and vehicle type. Examples include 87033199, 87042110, 87033310, 87033220, 87033392.
- Vehicles for the transport of ten or more persons with diesel engines (HSN 87021019, 87021011) also have a GST rate of 28% with potential CESS.
- Hybrid vehicles with both diesel and electric motors (HSN 870350, 870370, 87012200) also fall under the 28% GST rate with varying CESS. Notably, some hybrid vehicle categories under 870370 have a Nil GST rate, while others have 15%.
The taxation of diesel vehicles is complex, involving both a high GST rate and additional CESS based on specific vehicle characteristics and government policies.
Understand Varying GST Rates Based On Diesel’s Application
The GST rate associated with “diesel” varies significantly depending on its application. As automotive fuel, it’s taxed at 18%. Diesel engines themselves can have rates of 12% or 28% based on their specific type. Diesel-powered generating sets consistently attract an 18% GST rate. Diesel vehicles face the highest tax burden with a 28% GST and additional CESS.
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