Chapter 27GST Classification
Mineral Fuels, Mineral Oils
Covers coal, petroleum, gas, and electricity.
Based on Customs Tariff ActUpdated: December 2025
Total Codes198
Dominant RateCoal is 5%. Petrol/Diesel are Non-GST (VAT). Electricity is Exempt.
Includes: Coal, Petrol, Diesel...
How to find the correct HSN Code in Chapter 27?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 27
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What does Chapter 27 Cover?
Covers coal, petroleum, gas, and electricity.
Included
- Coal
- Petroleum Oils
- Natural Gas
- Bitumen
Excluded
- Organic ChemicalsGo to Ch 29
Common Confusions
- • Fuel (Ch 27) vs Chemical (Ch 29): Pure chemicals are Ch 29.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 27
Is Petrol under GST?
No, it attracts VAT/Excise.
Is Coal 5%?
Yes, Coal is 5%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.