Lubricants HSN Code : Applicability, HSN Code and GST Rate on Lubricants

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o	Lubricating Preparations (Including Cutting-Oil Preparations, Bolt Or Nut Release Preparations,Anti-Rust Or Anti-Corrosion Preparations And Mould Release Preparations, Based On Lubricants) And Preparations Of A Kind Used For The Oil Or Grease Treatment Of	34039900	18%	–	15/11/2017	–
Lubricating Preparations (Including Cutting-Oil Preparations, Bolt Or Nut Release Preparations,Anti-Rust Or Anti-Corrosion Preparations And Mould Release Preparations, Based On Lubricants) And Preparations Of A Kind Used For The Oil Or Grease Treatment Of	34031100	18%	–	15/11/2017	–
Lubricating Preparations (Including Cuttingoil Preparations , Bolt O R Nut Release Preparations, Anti-Rust Or Anti-Corrosion Preparations And Mould Release Preparations, Based On Lubricants) And Preparations Of A Kind Used For The Oil Or Grease Treatment	3403	18%	–	15/11/2017	–
Lubricating Preparations (Including Cutting-Oil Preparations, Bolt Or Nut Release Preparations,Anti-Rust Or Anti-Corrosion Preparations And Mould Release Preparations, Based On Lubricants) And Preparations Of A Kind Used For The Oil Or Grease Treatment Of	34039100	18%	–	15/11/2017	–
Lubricating Preparations (Including Cutting-Oil Preparations, Bolt Or Nut Release Preparations,Anti-Rust Or Anti-Corrosion Preparations And Mould Release Preparations, Based On Lubricants) And Preparations Of A Kind Used For The Oil Or Grease Treatment Of	34031900	18%	–	15/11/2017	–
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof	Pumps For Dispensing Fuel Or Lubricants, Of The Type Used In Filling Stations Or In Garages	841311	28%	–	15/11/2017 1/07/2017	–
Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Pumps Fitted Or Designed To Be Fitted With A Measuring Device: 8413 11 – Pumps For Dispensing Fuel Or Lubricants, Of The Type Used In Filling Stations Or In Garages: Othe	84131199	28%	–	15/11/2017 1/07/2017	–
Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Pumps Fitted Or Designed To Be Fitted With A Measuring Device: 8413 11 – Pumps For Dispensing Fuel Or Lubricants, Of The Type Used In Filling Stations Or In Garages: Hand	84131110	28%	–	15/11/2017 1/07/2017	–
Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Pumps Fitted Or Designed To Be Fitted With A Measuring Device: 8413 11 – Pumps For Dispensing Fuel Or Lubricants, Of The Type Used In Filling Stations Or In Garages: Othe	84131191	28%	–	15/11/2017 1/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o

Lubricating Preparations (Including Cutting-Oil Preparations, Bolt Or Nut Release Preparations,Anti-Rust Or Anti-Corrosion Preparations And Mould Release Preparations, Based On Lubricants) And Preparations Of A Kind Used For The Oil Or Grease Treatment Of

34039900

18%

–

15/11/2017

–

34031100

18%

–

15/11/2017

–

Lubricating Preparations (Including Cuttingoil Preparations , Bolt O R Nut Release Preparations, Anti-Rust Or Anti-Corrosion Preparations And Mould Release Preparations, Based On Lubricants) And Preparations Of A Kind Used For The Oil Or Grease Treatment

3403

18%

–

15/11/2017

–

34039100

18%

–

15/11/2017

–

34031900

18%

–

15/11/2017

–

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Pumps For Dispensing Fuel Or Lubricants, Of The Type Used In Filling Stations Or In Garages

841311

28%

–

15/11/2017 1/07/2017

–

Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Pumps Fitted Or Designed To Be Fitted With A Measuring Device: 8413 11 – Pumps For Dispensing Fuel Or Lubricants, Of The Type Used In Filling Stations Or In Garages: Othe

84131199

28%

–

15/11/2017 1/07/2017

–

84131110

28%

–

15/11/2017 1/07/2017

–

84131191

28%

–

15/11/2017 1/07/2017

–

Lubricants HSN Codes: Slipping Into GST Details

Lubricants, essential for smooth operation across industries, are classified under specific headings within the Harmonized System of Nomenclature (HSN). Understanding these classifications is vital for navigating the Goods and Services Tax (GST) framework. This blog post unravels the HSN codes associated with lubricants based on the provided data, shedding light on their GST implications.

Focus On HSN Codes For Lubricating Preparations

The core classification for lubricants lies within Chapter 34:

Lubricating Preparations (HSN 3403): This broad heading covers various lubricating preparations, including those based on mineral oils and other formulations.
Specific subcategories like 34031100 (based on mineral oils), 34039100 (containing petroleum oils), 34031900 (other mineral oil-based), and 34039900 (other lubricating preparations) all attract a GST rate of 18% (effective from 15/11/2017).
Another entry, 34031, also points to an 18% GST rate (effective from 15/11/2017) for lubricating preparations.

This indicates a consistent 18% GST rate for a wide spectrum of lubricating preparations.

Note HSN Codes For Fuel Or Lubricant Dispensing Pumps

While not lubricants themselves, pumps used for dispensing them are also relevant:

Pumps For Dispensing Fuel Or Lubricants (HSN 841311): This category, encompassing hand-operated pumps (84131110) and other types used in filling stations or garages (84131128, 84131191, 84131199), attracts a GST rate of 28% (effective from 01/07/2017, with a revision on 15/11/2017).

This highlights a significantly higher GST rate for the machinery used to dispense lubricants compared to the lubricants themselves.

Understand Uniform GST Rate For Lubricants

The provided data consistently shows an 18% Goods and Services Tax (GST) rate for various types of lubricating preparations classified under HSN code 3403. This simplifies the tax implications for the majority of lubricant products.

FAQs

What is the GST rate for automotive lubricants?

What is the HSN code for industrial lubricants?

vIndustrial lubricants are also classified under HSN code 3403, with specific subcategories depending on their base and composition, but the GST rate remains 18%.

Is the GST rate different for grease compared to other lubricants?

The data provided focuses on “lubricating preparations,” which includes grease. Therefore, based on this information, grease also falls under HSN 3403 with an 18% GST rate.

What is the GST rate for pumps used to dispense lubricants?

Pumps specifically designed for dispensing lubricants in places like filling stations (HSN 841311) have a higher GST rate of 28%.

Since when has the 18% GST rate been effective for lubricants?

The 18% GST rate for lubricating preparations (HSN 3403) has been effective from 15/11/2017.

Lubricants HSN Code

Lubricants HSN Codes: Slipping Into GST Details

Focus On HSN Codes For Lubricating Preparations

Note HSN Codes For Fuel Or Lubricant Dispensing Pumps

Understand Uniform GST Rate For Lubricants

HSN Code of similar products

FAQs

What is the GST rate for automotive lubricants?

What is the HSN code for industrial lubricants?

Is the GST rate different for grease compared to other lubricants?

What is the GST rate for pumps used to dispense lubricants?

Since when has the 18% GST rate been effective for lubricants?