GST Rate for HSN 271019
18%
Specific items under 271019
| HSN Code | Description | GST Rate |
|---|---|---|
| 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% |
| 27101939 | AVIATION TURBINE FUELS, KEROSENE TYPE CONFORMING TO STANDARD IS 1570 | 18% |
| 27101940 | 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: LIGHT DIESEL OIL (LDO) | 18% |
| 27101941 | Gas Oil | 18% |
| 27101942 | VACUUM GAS OIL | 18% |
| 27101943 | Light diesel oil conforming to standard IS 15770 | 18% |
| 27101944 | AUTOMOTIVE DIESEL FUEL, NOT CONTAINING BIODIESEL, CONFORMING TO STANDARD IS 1459 | 18% |
| 27101949 | HIGH FLASH HIGH SPEED DIESEL FUEL CONFORMING TO STANDARD IS 16860 | 18% |
| 27101950 | 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: FUEL OIL | 18% |
| 27101951 | Grade LV | 18% |
| 27101952 | Grade MV1 | 18% |
| 27101953 | Grade MV2 | 18% |
| 27101959 | Grade HV | 18% |
| 27101960 | 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: BASE OIL | 18% |
| 27101961 | Distillate oil | 18% |
| 27101969 | Residual oil | 18% |
| 27101970 | 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: JUTE BATCHING OIL AND TEXTILE OIL | 18% |
| 27101971 | Base oil | 18% |
| 27101972 | ENGINE OIL (INTERNAL COMBUSTION ENGINE CRANKCASE OILS) CONFORMING TO STANDARD IS 13655 | 18% |
| 27101973 | Engine oil conforming to standard IS 14234 | 18% |
| 27101974 | automotive gear oil conforming to standard IS 1118 | 18% |
| 27101975 | Industrial gear oil conforming to standard IS 8406 | 18% |
| 27101976 | GENERAL PURPOSE MACHINERY AND SPINDLE OILS CONFORMING TO STANDARD IS 492 | 18% |
| 27101977 | Turbine lubricating oil conforming to standard IS 1012 | 18% |
| 27101978 | OTHER LUBRICATING OIL, CONFORMING TO ANY OTHER BIS STANDARD | 18% |
| 27101979 | OTHER LUBRICATING OIL, NOT CONFORMING TO ANY BIS STANDARD | 18% |
| 27101980 | 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: LUBRICATING OIL | 18% |
| 27101981 | Cutting oil conforming to standard IS 1115 | 18% |
| 27101982 | Cutting oil (neat) conforming to standard IS 3065 | 18% |
| 27101983 | Hydraulic oil conforming to standard IS 3098 or IS 11656 | 18% |
| 27101984 | Industrial white oil conforming to standard IS 1083 | 18% |
| 27101985 | INSULATING OIL FOR TRANSFORMER AND CIRCUIT-BREAKER (TRANSFORMER AND CIRCUIT-BREAKER OILS) CONFORMING TO STANDARD IS 335 OR IS 12462 | 18% |
| 27101986 | MINERAL OIL FOR COSMETIC INDUSTRY CONFORMING TO STANDARD IS 7298 | 18% |
| 27101987 | Jute batching oil conforming to standard IS 1758 | 18% |
| 27101988 | other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard | 18% |
| 27101989 | OTHER CUTTING OIL, HYDRAULIC OIL, INDUSTRIAL WHITE OIL, JUTE BATCHING OIL, MINERAL OIL FOR COSMETIC INDUSTRY, TRANSFORMER OIL, NOT CONFORMING TO ANY BIS STANDARD | 18% |
| 27101990 | OTHER | 18% |
Tax calculator for HSN 271019
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.
Invoice example (₹1,000 taxable value)
Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (9%)₹90.00
SGST (9%)₹90.00
Total invoice₹1180.00
Inter-state (IGST)
Taxable value₹1,000
IGST (18%)₹180.00
Total invoice₹1180.00
Chapter note
Mineral Fuels, Mineral Oils, Bituminous Substances. Petrol/Diesel are outside GST. Coal, Kerosene, LPG are under GST.Compliance pointers (ITC / RCM / classification)
ITC hint
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
ITC Eligible
RCM / special cases
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
- •Compare adjacent headings within Chapter 27 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 271019
What is the GST rate for HSN 271019?▾
GST rate for HSN 271019 is 18%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 271019 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
GST Portal (India)
General GST guidance, return filing references, and updates.
CBIC (Notifications / Circulars)
Rates, exemptions, and clarifications may change via notifications/circulars.
Customs Tariff / HS Classification
Use chapter notes/headings to avoid misclassification.
Accuracy Policy
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).
Next steps after choosing HSN 271019
Compare similar codes
Use global search to compare descriptions and avoid wrong classification.
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Review chapter notes
Check inclusions/exclusions and common confusions for Chapter 27.
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Confirm place of supply
Decide whether IGST or CGST+SGST applies based on POS rules.
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Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.