What is the GST (IGST) rate for HSN code 27101944?

HSN code 27101944 (Diesel) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 27101944?

The Basic Customs Duty (BCD) for HSN code 27101944 is 2.50%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 27101944 cover?

HSN code 27101944 covers Diesel. It sits under Chapter 27 – Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes, in Section V – MINERAL PRODUCTS.

What is the unit of measurement for HSN code 27101944?

The standard unit of quantity (UQC) for HSN code 27101944 is kg, as listed in the Customs Tariff.

Is GST charged on diesel?

No — diesel is currently outside GST. Domestic sales attract central excise duty and state VAT; imports attract customs duties. The HSN classification under 2710 still applies for documentation and customs purposes.

HSN Code Finder · Product

Diesel HSN Code 2710

18% IGSTSchedule II

Diesel fuel is classified under HSN heading 2710, which covers petroleum oils. Automotive diesel, light diesel oil and biodiesel blends each have dedicated tariff items. Note that petroleum fuels sit outside GST — they attract central excise and VAT instead of IGST on domestic sale.

Search any HSN code

Heading

2710

Primary code

27101944

GST / IGST

18%

Customs duty (BCD)

2.5%

Diesel HSN codes & GST rates

The 8-digit HSN codes under heading 2710 (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 those containing biodiesel and other than waste oils:). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
27101943	Light diesel oil conforming to standard IS	18%	5%
27101944	Automotive diesel fuel, not containing biodiesel, conforming to standard IS 1460	18%	2.5%
27101949	High flash high speed diesel fuel conforming to standard IS 16861	18%	2.5%
27102010	Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460	18%	2.5%
27102020	Diesel fuel blend (B6 to B20) conforming to standard IS 16531	18%	2.5%

FTA preferential rates: 6 partner agreement(s) listed for 27101944; best preferential rate 0% via Japan; 4 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for diesel?

The HSN code for diesel is 2710 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for diesel the most common is 27101944, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How diesel is classified under HSN

The HSN classification for diesel narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 272-digitMineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
27104-digit headingPETROLEUM 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 those containing biodiesel and other than waste oils:
2710196-digit subheadingOther:
271019448-digit tariff itemAutomotive diesel fuel, not containing biodiesel, conforming to standard IS 1460

Section V — MINERAL PRODUCTS

Browse all of Chapter 27 Heading 2710 overview

GST on diesel

Diesel (HSN 2710) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 27101944 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported diesel

When diesel (HSN 27101944) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 2.5%, AIDC 2.5%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹21.3261. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 27101944 →

Conclusion

The HSN code for diesel is 2710 at the heading level, with 27101944 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.