GST rates and HSN code for Petrol.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | 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) – Bituminous Mixtures Based On Natural Asphalt, On Natural Bitumen, On Petrole | 27150010 | 18% | – | 01/07/2017 | – |
| Petroleum Gases And Other Gaseous Hydrocarbons – Liquified: Other | 27111900 | 5% | – | 01/07/2017 | – | |
| Petroleum Oils And Oils Obtained From Bituminous Minerals, Other Than Crude; Preparations Not Elsewhere Specified Or Included, Containing By Weight 70% Or More Of Petroleum Oils Or Of Oils Obtained From Bituminous Minerals, These Oils Being The Basi | 27109100 | 18% | – | 01/07/2017 | – | |
| Raw Petroleum Coke For Anode Making In Aluminium Industry Conforming To Standard Is 17049 | 27131110 | 18% | – | 01/07/2017 | – | |
| Petroleum Oils And Oils Obtained From Bituminous Minerals (Other Than Crude) And Preparations Not Elsewhere Specified Or Included, Containing By Weight 70% Or More Of Petroleum Oils Or Of Oils Obtained From Bituminous Minerals, These Oils Being The Basic | 27102000 | 18% | – | 01/07/2017 | – | |
| Coal Gas, Water Gas, Producer Gas And Similar Gases, Other Than Petroleum Gases And Other Gaseous Hydrocarbons | 2705 | 5% | – | 01/07/2017 | – | |
| 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 | 27111200 | 5% | – | 01/07/2017 | – | |
| Petroleum Gases And Other Gaseous Hydrocarbons – In Gaseous State: Natural Gas | 27112100 | 18% | – | 01/07/2017 | – | |
| Petroleum Jelly, Paraffin Wax, Microcrystalline Petroleum Wax, Slack Wax, Ozokerite, Lignite Wax, Peat Wax, Other Mineral Waxes, And Similar Products Obtained By Synthesis Or By Other Processes, Whether Or Not Coloured- Other: Micro-Crystalline Petr | 27129010 | 18% | – | 01/07/2017 | – | |
| Petroleum Jelly, Paraffin Wax, Microcrystalline Petroleum Wax, Slack Wax, Ozokerite, Lignite Wax, Peat Wax, Other Mineral Waxes, And Similar Products Obtained By Synthesis Or By Other Processes, Whether Or Not Coloured – Paraffin Wax Containing By We | 27122090 | 18% | – | 01/07/2017 | – | |
| Petroleum Oils And Oils Obtained From Bituminous Minerals, Other Than Crude; Preparations Not Elsewhere Specified Or Included, Containing By Weight 70% Or More Of Petroleum Oils Or Of Oils Obtained From Bituminous Minerals, These Oils Being The Basi | 27101980 | 18% | – | 01/07/2017 | – | |
| Petroleum Oils And Oils Obtained From Bituminous Minerals, Other Than Crude; Preparations Not Elsewhere Specified Or Included, Containing By Weight 70% Or More Of Petroleum Oils Or Of Oils Obtained From Bituminous Minerals, These Oils Being The Basi | 27101950 | 18% | – | 01/07/2017 | – | |
| Petroleum Jelly, Paraffin Wax, Microcrystalline Petroleum Wax, Slack Wax, Ozokerite, Lignite Wax, Peat Wax, Other Mineral Waxes, And Similar Products Obtained By Synthesis Or By Other Processes, Whether Or Not Coloured – Petroleum Jelly: Crude | 27121010 | 18% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 – Other : 8409 91 – Suitable For Use Solely Or Principally With Spark Ignition Internal Combustion Piston Engines: Other : Of Other Petrol Engines | 84099192 | 28% | – | 01/07/2017 | – |
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | 8706 Chassis Fitted With Engines, For The Motor Vehicles Of Headings 8701 To 8705 For The Motor Vehicles Of Heading 8704: For Vehicles, Other Than Petrol Driven | 87060042 | 28% | Nil | 01/08/2019 1/07/2017 | – |
| Miscellaneous chemical products | Hydraulic Brake Fluids And Other Preparedliquids For Hydraulic Transmission, Not Containing Or Containing Less Than 70% By Weight Of Petroleum Oils Or Oils Obtained From Bituminous Minerals Other | 38190090 | 18% | – | 15/11/2017 | – |
| Hydraulic Brake Fluids And Other Preparedliquids For Hydraulic Transmission, Not Containing Or Containing Less Than 70% By Weight Of Petroleum Oils Or Oils Obtained From Bituminous Minerals Hydraulic Brake Fluids | 38190010 | 18% | – | 15/11/2017 | – | |
| Services | Transport Services Of Petroleum & Natural Gas, Water, Sewerage And Other Goods Via Pipeline | 996513 | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | – |
| Coke And Refined Petroleum Product Manufacturing Services | 998841 | 1.5/5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.” | 1/10/2019 25/01/2018 13/10/2017 22/08/2017 | – | |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) | 6807 | 18% | – | 15/11/2017 – 1/07/2017 | – |
When it comes to “petrol” (or motor spirit), the Harmonized System of Nomenclature (HSN) code and its relationship with Goods and Services Tax (GST) in India presents a unique situation. While most goods and services fall under the GST regime, petrol is currently an exception. It remains outside the ambit of GST and is instead subject to other taxes like Value Added Tax (VAT) by state governments and central excise duty by the central government. This is why petrol prices vary significantly across different states in India.
Despite its exclusion from GST, petrol still has an HSN code. It typically falls under Chapter 27: “Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.” Specifically, “Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations” are classified under HSN 2710.
Within HSN 2710, “Motor spirit” or “petrol” often finds its place under subheadings like 27101219 (“Motor Spirit: Other”) or similar codes for light oils and preparations. While the HSN code helps in global trade standardization and is used for other petroleum products, it’s crucial to remember that its presence does not imply GST applicability for petrol in India at present.
It’s also worth noting that other petroleum-related products do come under GST. For example, some liquefied petroleum gases (LPG) can have a 5% GST rate (e.g., HSN 27111900 or 27111200), and petroleum jelly or paraffin wax products often have an 18% GST (e.g., 27129010). Even parts suitable for petrol engines (like HSN 84099192) attract GST, often at 28%.
The situation with petrol highlights a significant distinction in India’s tax landscape, where certain high-revenue commodities are kept out of GST for various economic and political reasons.
No, petrol is currently not covered under the GST regime in India.
Petrol is subject to Value Added Tax (VAT) imposed by state governments and central excise duty by the central government.
Petrol falls under Chapter 27: “Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.”
Some liquefied petroleum gases (LPG) can have a 5% GST rate.
The exclusion is primarily due to revenue concerns for state governments, as petrol is a major source of revenue through existing taxes.
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