HSN 2710
18% GST
HSN Code 2710 — Petroleum oils
HSN code 2710 covers 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, waste oils.. Under GST 2.0 (effective 22 September 2025), HSN 2710 (petroleum oils) is taxed at 18% GST. This code falls under Chapter 27 — Mineral Fuels, Mineral Oils And Products Of Their Distillation; Bituminous Substances; Mineral Waxes.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 2710 at a glance
| HSN Code | 2710 |
| Description | 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, WASTE OILS. |
| GST Rate (GST 2.0) | 18% |
| Chapter | Chapter 27 — Mineral Fuels, Mineral Oils And Products Of Their Distillation; Bituminous Substances; Mineral Waxes |
| Heading | 2710 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 2710
75 more specific 6- and 8-digit codes fall under 2710 (petroleum oils). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 271011 | Light oils and preparations | 18% |
| 271012 | Light Oils And Preparations: | 18% |
| 271019 | Other: | 18% |
| 271020 | 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 Constituents Of The Preparations, Containing Biodiesel, Other Than Waste Oils: | 18% |
| 271091 | Containing Polychlorinated Biphenyls (Pcbs), Polychlorinated Terphenyls (Pcts) Or Polybrominated Biphenyls (Pbbs) | 18% |
| 271099 | Other | 18% |
| 27101211 | Petroleum Oils And Oils Obtained From Bituminous Minerals, Other Than Crude; Preparations Not Elsewhere Specified Or Included, Containign By Weight 70% Or More Of Petroleum Oils Or Of Oils Obtained From Bituminous Minerals, These Oils Being The Basic Constituents Of The Preparations; Waste Oils--Light Oils And Preparations---Motor Spirit----Special Boiling Point Spirits (Other Than Benzene, Toluol) With Nominal Boiling Point Range 55-115 Degrees Centigrade | 18% |
| 27101212 | Petroleum Oils And Oils Obtained From Bituminous Minerals, Other Than Crude; Preparations Not Elsewhere Specified Or Included, Containign By Weight 70% Or More Of Petroleum Oils Or Of Oils Obtained From Bituminous Minerals, These Oils Being The Basic Constituents Of The Preparations; Waste Oils--Light Oils And Preparations---Motor Spirit----Special Boiling Point Spirits (Other Than Benzene,Benzol,Toluene And Toluol) With Nominal Boiling Point Range 63-70 Degrees Centigrade | 18% |
| 27101213 | Petroleum Oils And Oils Obtained From Bituminous Minerals, Other Than Crude; Preparations Not Elsewhere Specified Or Included, Containign By Weight 70% Or More Of Petroleum Oils Or Of Oils Obtained From Bituminous Minerals, These Oils Being The Basic Constituents Of The Preparations; Waste Oils--Light Oils And Preparations---Motor Spirit----Other Special Boiling Point Spirits (Other Than Benzene, Benzol, Toluene And Toluol) | 18% |
| 27101219 | Petroleum Oils And Oils Obtained From Bituminous Minerals, Other Than Crude; Preparations Not Elsewhere Specified Or Included, Containign By Weight 70% Or More Of Petroleum Oils Or Of Oils Obtained From Bituminous Minerals, These Oils Being The Basic Constituents Of The Preparations; Waste Oils--Light Oils And Preparations---Motor Spirit----Other | 18% |
| 27101220 | Petroleum Oils And Oils Obtained From Bituminous Minerals, Other Than Crude; Preparations Not Elsewhere Specified Or Included, Containign By Weight 70% Or More Of Petroleum Oils Or Of Oils Obtained From Bituminous Minerals, These Oils Being The Basic Constituents Of The Preparations; Waste Oils--Light Oils And Preparations---Natural Gasoline Liquid (Ncl) | 18% |
| 27101221 | Light Naphtha | 18% |
| 27101222 | Heavy Naphtha | 18% |
| 27101229 | Full Range Naphtha | 18% |
| 27101231 | Solvent 60/80 | 18% |
| 27101232 | solvent 50/120 | 18% |
| 27101239 | Solvent 145/204 | 18% |
| 27101241 | Motor Gasoline Conforming To Standard Is 2795 | 18% |
| 27101242 | E 20 Fuel Conforming To Standard Is 17020 | 18% |
| 27101243 | E 12 fuel conforming to standard IS 17586 | 18% |
| 27101244 | E 15 fuel conforming to standard IS 17586 | 18% |
| 27101249 | M15 fuel conforming to standard IS 17076 | 18% |
| 27101250 | Aviation gasoline conforming to standard IS 1604 | 18% |
| 27101290 | Other | 18% |
| 27101910 | 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; Waste Oils - 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 Constituents Of The Preparations, Other Than Waste Oils: - Other: Superior Kerosine Oil (Sko) | 18% |
| 27101920 | Solvent 125/240 (Petroleum Hydrocarbon Solvent) As Specified Under Standard Is 1744 | 18% |
| 27101930 | High Speed Diesel Oil | 18% |
| 27101931 | Kerosene intermediate | 18% |
| 27101932 | Kerosene Conforming To Standard Is 1458 | 18% |
| 27101933 | Blended Aviation Turbine Fuel | 18% |
Showing 30 of 75 sub-codes — search the HSN Code Finder for the rest.
Frequently Asked Questions
What is the HSN code for petroleum oils?
The HSN code for petroleum oils is 2710, under Chapter 27 (Mineral Fuels, Mineral Oils And Products Of Their Distillation; Bituminous Substances; Mineral Waxes).
What is the GST rate on petroleum oils?
Under GST 2.0, HSN 2710 (petroleum oils) is taxed at 18% GST.
Which chapter does HSN code 2710 belong to?
HSN 2710 belongs to Chapter 27 of the HSN classification — Mineral Fuels, Mineral Oils And Products Of Their Distillation; Bituminous Substances; Mineral Waxes.
Is the HSN code 2710 mandatory on invoices for petroleum oils?
Yes. To bill petroleum oils under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (2710) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.
Related HSN codes in Chapter 27
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