Transformer oil HSN Code
GST rates and HSN code for Transformer oil.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Other Cutting Oil, Hydraulic Oil, Industrial White Oil, Jute Batching Oil, Mineral Oil For Cosmetic Industry, Transformer Oil Conforming To Any Other Bis Standard | 27101988 | 18% | – | 01/07/2017 | – |
| Other Cutting Oil, Hydraulic Oil, Industrial White Oil, Jute Batching Oil, Mineral Oil For Cosmetic Industry, Transformer Oil Not Conforming To Any Other Bis Standard | 27101989 | 18% | – | 01/07/2017 | – | |
| Insulating Oil For Transformer And Circuit Breaker (Transformer And Circuit Breaker Oils) Conforming To Standard Is 335 Or Is 12463 | 27101985 | 18% | – | 01/07/2017 | – | |
| Bitumen And Asphalt, Natural; Bituminous Or Oil Shale And Tar Sands; Asphaltites And Asphaltic Rocks – Other: Bitumen, Natural | 27149020 | 18% | – | 01/07/2017 | – | |
| Residual Oil | 27101969 | 18% | – | 01/07/2017 | – | |
| Articles of iron or steel | Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipeline — Welded, Of Stailess Steel | 73061100 | 18% | – | 01/07/2017 | – |
| Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other, Longitudinally Welded | 73051221 | 18% | – | 01/07/2017 | – | |
| Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel – Casing Of A Kind Used In Drilling For Oil Or Gas : Other | 73052090 | 18% | – | 01/07/2017 | – | |
| Residues and waste from the food industries; prepared animal fodder | Oil-Cake And Other Solid Residues, Whetheror Not Ground Or In The Form Of Pellets, Resulting From The Extraction Ofground-Nut Oil – Oil-Cake And Other Solid Residues, Whether Ornot Ground Or In The Form Of Pellets, Resultingfrom The Extraction Of Ground-N | 23050020 | 5% | – | 01/07/2017 | – |
| Oil-Cake And Other Solid Residues Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Soyabean Oil | 230400 | 5% | – | 01/07/2017 | – | |
| Cocoa and cocoa preparations | Cocoa Butter, Fat And Oil | 18040000 | 18% | – | 15/11/2017 | – |
| Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | Ground-Nut Oil And Its Fractions, Whether Or Not Refined, But Not Chemically Modified | 1508 | 5% | – | 01/07/2017 | – |
| Coconut (Copra), Palm Kernel Or Babassu Oil And Fractions Thereof, Whether Or Not Refined, But Not Chemically Modified Coconut (Copra) Oil And Its Fractions : Crude Oil | 15131100 | 5% | – | 01/07/2017 | – | |
| Rape, Colza Or Mustard Oil And Their Fractions, Whether Or Not Refined , But Not Chemically Modified Other : Crude Oil : Mustard Oil | 15149120 | 5% | – | 01/07/2017 | – | |
| Rape, Colza Or Mustard Oil And Their Fractions, Whether Or Not Refined , But Not Chemically Modified Low Erucic Acid Rape Or Colza Oil And Its Fractions : Other : Other | 15141990 | 5% | – | 01/07/2017 | – | |
| Rape, Colza Or Mustard Oil And Their Fractions, Whether Or Not Refined , But Not Chemically Modified Other : Other : Refined Colza Oil Of Edible Grade | 15149910 | 5% | – | 01/07/2017 | – | |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Sulphur Of All Kinds, Other Than Sublimed Sulphur, Precipitated Sulphur And Collodial Sulphur – Sulphur Of All Kinds, Other Than Sublimed Sulphur, Precipitated Sulphur And Collodial Sulphur: Sulphur Recovered As By-Product In Refining Of Crude Oil | 25030010 | 5% | – | 15/11/2017 | – |
| <strong>Oil</strong> seeds and oleaginous fruits, miscellaneous grains,seeds and fruit; industrial or medical plants; straw and fodder | Other Oil Seeds And Oleagino Fruits, Whether Or Not Broken Other : Other : Niger Seed | 12079930 | 5% | – | 01/07/2017 | – |
| Miscellaneous chemical products | Residual Lyes For The Manufacture Of Wood Pulp, Whether Or Not Concentrated, Desugared Or Chemically Treated, Including Lignin Sulphonates, But Excluding Tall Oil Of Heading 3803 Residual Lyes For The Manufacture Of Wood Pulp, Whether Or Not Concentrated, | 38040010 | 18% | – | 01/07/2017 | – |
| Animal or vegetable fats and <strong>oil</strong>s and their cleavage products; prepared edible fats; animal or vegetable waxes | Other Fixed Vegetable Fats And Oils (Including Jojoba Oil) And Their Fractions, Whether Or Not Refined, But Not Chemically Modified Other : Fixed Vegetable Oils, Namely The Following : Chul Moogra Oil, Mawra Oil, Kokam Oil,Tobacco Seed Oil, Sal Oil | 15159010 | 5% | – | 01/07/2017 | – |
Understanding Transformer Oil HSN Code
Transformer oil, also known as insulating oil, is an indispensable component in electrical transformers, circuit breakers, and other high-voltage electrical apparatus. Its primary functions are to provide electrical insulation and to dissipate heat. For businesses involved in the manufacturing, trade, or maintenance of electrical equipment in India, accurately identifying the HSN (Harmonised System of Nomenclature) code for transformer oil is paramount for correct GST (Goods and Services Tax) compliance.
The Transformer Oil HSN Code
Based on the provided data, transformer oil unequivocally falls under Chapter 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. This chapter is dedicated to petroleum oils and oils obtained from bituminous minerals.
Within this chapter, the HSN codes for transformer oil are highly specific, often distinguishing based on whether the oil conforms to certain Bureau of Indian Standards (BIS) specifications.
- 27101985: This is a direct and specific HSN code for “Insulating Oil For Transformer And Circuit Breaker (Transformer And Circuit Breaker Oils) Conforming To Standard Is 335 Or Is 12463.” This HSN code applies to transformer oils that meet these established Indian standards.
- 27101988: This code covers “Other Cutting Oil, Hydraulic Oil, Industrial White Oil, Jute Batching Oil, Mineral Oil For Cosmetic Industry, Transformer Oil Conforming To Any Other Bis Standard.” This indicates that if a transformer oil conforms to a BIS standard other than IS 335 or IS 12463, this code applies.
- 27101989: This HSN code is for “Other Cutting Oil, Hydraulic Oil, Industrial White Oil, Jute Batching Oil, Mineral Oil For Cosmetic Industry, Transformer Oil Not Conforming To Any Other Bis Standard.” This is the classification for transformer oil that does not conform to any specific BIS standard.
All the above-mentioned HSN codes for transformer oil carry an 18% GST rate, which became effective from July 1, 2017.
Why Chapter 27 for Transformer Oil?
Transformer oil is a type of mineral oil, derived from petroleum. Its classification under Chapter 27 reflects its origin as a mineral oil product, distinguishing it from vegetable oils or other chemical compounds.
Other “Oil” Related Classifications (Generally NOT Transformer Oil)
The provided data also lists various other HSN codes containing the word “oil,” but these refer to different types of oils and are not applicable to transformer oil:
- Other Mineral Oils (HSN 2710 – various subheadings): Codes like 27101969 (“Residual Oil”) are for different types of mineral oils and residues, not specifically transformer oil.
- Bitumen and Asphalt (HSN 2714): 27149020 for “Bitumen, Natural” is a petroleum product but used as a binder, not an insulating oil.
- Oil and Gas Pipeline Tubes (Chapter 73): HSNs such as 73061100, 73051221, and 73052090 refer to steel pipes used in the oil and gas industry, not the oil itself.
- Food Industry Residues (Chapter 23): HSNs like 23050020 and 230400 relate to “Oil-Cake” and other solid residues from the extraction of vegetable oils (e.g., ground-nut oil, soyabean oil). These are animal feed ingredients.
- Cocoa Butter, Fat and Oil (HSN 18040000): This is an edible fat derived from cocoa.
- Animal or Vegetable Fats and Oils (Chapter 15): This chapter covers edible oils like Ground-Nut Oil (1508), Coconut Oil (15131100), Rape, Colza or Mustard Oil (15149120, 15141990, 15149910), and various other fixed vegetable oils (15159010). These are distinct from mineral-based transformer oil.
- Sulphur from Crude Oil Refining (HSN 25030010): This is a by-product of crude oil refining, not transformer oil itself.
- Oil Seeds (HSN 12079930): This refers to the raw seeds from which oil is extracted, not the oil.
- Residual Lyes (HSN 38040010): This refers to by-products from wood pulp manufacturing, not transformer oil.
Facebook
Twitter
Instagram
LinkedIn
Youtube
