Chapter 2716 Tariff Headings
HSN Codes Chapter 27: Mineral fuels and oils
Chapter 27 of the GST HSN tariff classifies mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. This chapter contains 16 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 27
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal
GST Rate:
18%
Peat (Including Peat Litter), Whether Or Not Agglomerated
GST Rate:
18%
Coke And Semi-Coke Of Coal, Of Lignite Or Of Peat, Whether Or Not Agglomerated; Retort Carbon
GST Rate:
5%
Coal Gas, Water Gas, Producer Gas And Similar Gases, Other Than Petroleum Gases And Other Gaseous Hydrocarbons
GST Rate:
5%
Tar Distilled From Coal, From Lignite Or From Peat And Other Mineral Tars, Whether Or Not Dehydrated Or Partially Distilled, Including Reconstituted Tars
GST Rate:
18%
Oils And Other Products Of The Distillation Of High Temperature Coal Tar, Similar Products In Which The Weight Of The Aromatic Constituents Exceeds That Of The Non-Aromatic Constituent
GST Rate:
18%
Pitch And Pitch Coke, Obtained From Coal Tar Or From Other Mineral Tars
GST Rate:
18%
Petroleum Oils And Oils Obtained From Bituminous Minerals, Crude
GST Rate:
5%
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:
5%
18%
Petroleum Gases And Other Gaseous Hydrocarbons
GST Rate:
5%Applies to some sub-codes
5%Applies to some sub-codes
18%
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
GST Rate:
18%
Petroleum Coke, Petroleum Bitumen And Other Residues Of Petroleum Oils Or Of Oils Obtained From Bituminous Minerals
GST Rate:
18%
Bitumen And Asphalt, Natural; Bituminous Or Oil Shale And Tar Sands; Asphaltites And Asphaltic Rocks
GST Rate:
18%
Bituminous Mixtures Based On Natural On Natural Bitumen, On Petroleum Bitumen, On Mineral Tar Or On Mineral Tar Pitch (For Example, Bituminous Mastics, Cut Backs)
GST Rate:
18%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |