Chapter 27 – GST Rates and HSN Codes of Bio Gas, Coal, Fuel & Petroleum
The GST rates on Bio Gas, Coal, Fuel & Petroleum are from 0 to 28%. Check the following GST Rate Table.
The HSN Codes are listed from 2701 to 2716. Check the following GST Rates & HSN Code chart.
GST Rates and HSN Codes of Bio Gas, Coal, Fuel & Petroleum
| HSN Code | Items/Services | Rate (%) | w.e.f. | CESS (%) |
|---|---|---|---|---|
| 27 | Bio-gas | 5 | 28/06/2017 | |
| 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 5 | 28/06/2017 | Rs. 400 per tonne |
| 2702 | Lignite, whether or not agglomerated, excluding jet | 5 | 28/06/2017 | Rs. 400 per tonne |
| 2703 | Peat (including peat litter), whether or not agglomerated | 5 | 28/06/2017 | Rs. 400 per tonne |
| 2704 | Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 5 | 28/06/2017 | |
| 2705 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 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 |
Here GST rates on Bio Gas, Coal, Fuel & Petroleum means as follows:
- IGST 5% (SGST 2.5% + CSGT 2.5%)
- IGST 12% (SGST 6% + CGST + 6%)
- IGST 18% (SGST 9% + CGST 9%).
- IGST 28% (SGST 14% + CGST 14%)
- IGST 3% (SGST 1.5% + CGST 1.5%)