Chapter 27GST Classification

Mineral Fuels, Mineral Oils

Mineral Fuels, Mineral Oils, Bituminous Substances. Petrol/Diesel are outside GST. Coal, Kerosene, LPG are under GST.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes198
Dominant RateCoal is 5%. Petrol/Diesel are Non-GST (VAT). Electricity is Exempt.
Key: Coal, Petrol, Diesel

Compensation cess

Compensation Cess applies on Coal (₹400/tonne).

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 2701).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 27

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Analysis of Chapter 27

Mineral Fuels, Mineral Oils, Bituminous Substances. Petrol/Diesel are outside GST. Coal, Kerosene, LPG are under GST.

Included

  • Coal
  • Petroleum Oils
  • Natural Gas
  • Bitumen

Excluded

Expert insights

Petrol/Diesel (Non-GST) vs Industrial Solvents (GST applicable).

  • Fuel (Ch 27) vs Chemical (Ch 29): Pure chemicals are Ch 29.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 27

Is Petrol under GST?

No, it attracts VAT/Excise.

Is Coal 5%?

Yes, Coal is 5%.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.