Indian ITC-HS · Section V
Chapter 27
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
14 Headings42 Subheadings114 Tariff Items
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2024, CBIC)
Section V
MINERAL PRODUCTS
Showing each item's best available FTA rate beside its MFN baseline.
Headings, subheadings & tariff items
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27071000- Benzol (benzene)MFN 2.5%→0%27072000- Toluol (toluene)MFN 2.5%→0%27073000- Xylol (xylenes)MFN 2.5%→0%27074000- NaphtheleneMFN 2.5%→0%27075000- Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method) ---- Other :MFN 2.5%→0%27079100- Creosote oilsMFN 2.5%→0%27079900- OtherMFN 2.5%→0%
27101221- Light naphthaMFN 2.5%→0%27101222- Heavy naphthaMFN 2.5%→0%27101229- Full range naphtha (petroleum hydrocarbon solvents) as specified under standard IS 1745:MFN 2.5%→0%27101231- Solvent 60/MFN 5%→0%27101232- Solvent 50/MFN 5%→0%27101239- Solvent 145/ IS 17021 , IS 17586 orIS 17076:MFN 5%→0%27101241- Motor gasoline conforming to standard ISMFN 2.5%→0%27101242- E 20 fuel conforming to standard ISMFN 2.5%→0%27101243- E 12 fuel conforming to standard ISMFN 2.5%→0%27101244- E 15 fuel conforming to standard ISMFN 2.5%→0%27101249- M15 fuel conforming to standard ISMFN 2.5%→0%27101250Aviation gasoline conforming to standard ISMFN 0%27101290OtherMFN 5%→0%27101920Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745 kerosene intermediate:MFN 5%→0%27101931- Kerosene intermediateMFN 5%→0%27101932- Kerosene conforming to standard ISMFN 5%→0%27101939- Aviation turbine fuels, kerosene type conforming to standard IS 1571MFN 5%→0%27101941- Gas oilMFN 5%→0%27101942- Vacuum gas oilMFN 5%→0%27101943- Light diesel oil conforming to standard ISMFN 5%→0%27101944- Automotive diesel fuel, not containing biodiesel, conforming to standard IS 1460MFN 2.5%→0%27101949- High flash high speed diesel fuel conforming to standard IS 16861MFN 2.5%→0%27101951- Grade LVMFN 5%→0%27101952- Grade MV1MFN 5%→0%27101953- Grade MV2MFN 5%→0%27101959- Grade HV standard IS 16731:MFN 5%→0%27101961- Distillate oilMFN 5%→0%27101969- Residual oilMFN 5%→0%27101971- Base oilMFN 5%→0%27101972- Engine oil (internal combustion engine crankcase oils) conforming to standard IS 13656MFN 5%→0%27101973- Engine oil conforming to standard ISMFN 5%→0%27101974- Automotive gear oil conforming to standard ISMFN 5%→0%27101975- Industrial gear oil conforming to standard ISMFN 5%→0%27101976- General purpose machinery and spindle oils conforming to standard IS 493MFN 5%→0%27101977- Turbine lubricating oil conforming to standard ISMFN 5%→0%27101978- Other lubricating oil, conforming to any other BIS standardMFN 5%→0%27101979- Other lubricating oil, not conforming to any BIS standard batching oil, mineral oil for cosmetic industry, transformer oil:MFN 5%→0%27101981- Cutting oil conforming to standard ISMFN 5%→0%27101982- Cutting oil (neat) conforming to standard ISMFN 5%→0%27101983- Hydraulic oil conforming to standard IS 3098 or IS 11656MFN 5%→0%27101984- Industrial white oil conforming to standard ISMFN 5%→0%27101985- Insulating oil for transformer and circuit-breaker (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463MFN 5%→0%27101986- Mineral oil for cosmetic industry conforming to standard IS 7299MFN 5%→0%27101987- Jute batching oil conforming to standard ISMFN 5%→0%27101988- Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standardMFN 5%→0%27101989- Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil, not conforming to any BIS standardMFN 5%→0%27101990OtherMFN 5%→0%27102010Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460MFN 2.5%→0%27102020Diesel fuel blend (B6 to B20) conforming to standard IS 16531MFN 2.5%→0%27102090Other ---- Waste oil :MFN 5%→0%27109100- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)MFN 5%→0%27109900--- OtherMFN 5%→0%
27111100- Natural gasMFN 2.5%→0%27111200- PropaneMFN 15%→0%27111300- ButanesMFN 15%→0%27111400- Ethylene, propylene, butylene and butadieneMFN 5%→0%27111910LPG (for non-automotive purposes) conforming to standard IS 4576MFN 15%→0%27111920LPG (for automotive purposes) conforming to standard IS 14861MFN 15%→0%27111990Other ---- In gaseous state :MFN 15%→0%27112100- Natural gasMFN 5%→0%27112100and Natural Gas 2. This notification shall come into force with effect from the 1st day of July, 2017. Exemption to goods motor spirit commonly known as petrol and high speed diesel oil, falling under heading 2710: [Notfn. No. 21/18-Cus. dt.2.2.2018 as ameded by 41/18] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 112 of Finance Act, 2018 (13 of 2018), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts motor spirit commonly known as petrol and high speed diesel oil, falling under heading 2710 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to the additional duty of excise (Road and Infrastructure Cess) leviable on motor spirit commonly known as petrol and high speed diesel oil under the aforesaid section 112 of Finance Act, 2018. Exemption to goods motor spirit commonly known as petrol and high speed diesel oil, falling under heading 2710: [Notfn. No. 18/19-Cus. dt. 06.07.2019 as amended by 15/20, 21/20, 52/21, 25/22 ] In exercise of the powers conferred by section 111 of Finance Act, 2018 (13 of 2018), read with sub- section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the additional duty of customs leviable thereon under section 111 read with the Sixth Schedule to the said Finance Act, 2018, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table: Table S. Chapter or heading Description of goods Rate tariff item 1. 2710 Motor spirit commonly known as petrol Rs. *[5] per litre 2. 2710 High speed diesel oil Rs. *[2] per litre Exempts the goods of the description specified in column (3) of the Table below and falling within the Heading: [Notfn. No. 32/22-Cus. dt. 30.06.2022] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 147 of Finance Act, 2002 (20 of 2002),the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below and falling within the Heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as specified in column (2), when imported into India, from wholeof the additional duty of Customs leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to theSpecial Additional Excise Duty leviable thereon under section 147 of the Finance Act, 2002: Table S. No. Heading Description of goods 1. 2709 Petroleum, Crude 2. 2710 Aviation Turbine FuelMFN 5%→0%27112900- OtherMFN 5%→0%
27121010- CrudeMFN 5%→0%27121090- OtherMFN 5%→0%27122000- Paraffin wax containing by weight less than 0.75 % of oil:MFN 5%→0%27129010- Micro-crystalline petroleum waxMFN 5%→0%27129020- Lignite waxMFN 5%→0%27129030- Slack waxMFN 5%→0%27129040- Paraffin wax containing by weight less than 0.75 % of oil:MFN 5%→0%27129090- OtherMFN 5%→0%
27131110- - Raw petroleum coke for anode making in aluminium industry conforming to standard IS 17049MFN 10%→0%27131190- - OtherMFN 10%→0%27131210- - Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049MFN 7.5%→0%27131290- - OtherMFN 7.5%→0%27132000- Petroleum bitumenMFN 5%→0%27139000- Other residues of petroleum oils or of oils obtained from bituminous mineralsMFN 5%→0%
27141000- Bituminous or oil shale and tar sandsMFN 5%→0%27149010- Asphalt, naturalMFN 5%→0%27149020- Bitumen, naturalMFN 5%→0%27149030- GilsoneteMFN 5%→0%27149090- Other 2715 ---- BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT BACKS)MFN 5%→0%
All tariff codes in Chapter 27
Flat index of every 8-digit tariff item in this chapter, grouped by 4-digit heading.
2702LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET
2707OILS 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 CONSTITUENTS
- 27071000- Benzol (benzene)
- 27072000- Toluol (toluene)
- 27073000- Xylol (xylenes)
- 27074000- Naphthelene
- 27075000- Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method) ---- Other :
- 27079100- Creosote oils
- 27079900- Other
2708PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS
2709PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE
2710PETROLEUM 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:
- 27101221- Light naphtha
- 27101222- Heavy naphtha
- 27101229- Full range naphtha (petroleum hydrocarbon solvents) as specified under standard IS 1745:
- 27101231- Solvent 60/
- 27101232- Solvent 50/
- 27101239- Solvent 145/ IS 17021 , IS 17586 orIS 17076:
- 27101241- Motor gasoline conforming to standard IS
- 27101242- E 20 fuel conforming to standard IS
- 27101243- E 12 fuel conforming to standard IS
- 27101244- E 15 fuel conforming to standard IS
- 27101249- M15 fuel conforming to standard IS
- 27101250Aviation gasoline conforming to standard IS
- 27101290Other
- 27101920Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745 kerosene intermediate:
- 27101931- Kerosene intermediate
- 27101932- Kerosene conforming to standard IS
- 27101939- Aviation turbine fuels, kerosene type conforming to standard IS 1571
- 27101941- Gas oil
- 27101942- Vacuum gas oil
- 27101943- Light diesel oil conforming to standard IS
- 27101944- Automotive diesel fuel, not containing biodiesel, conforming to standard IS 1460
- 27101949- High flash high speed diesel fuel conforming to standard IS 16861
- 27101951- Grade LV
- 27101952- Grade MV1
- 27101953- Grade MV2
- 27101959- Grade HV standard IS 16731:
- 27101961- Distillate oil
- 27101969- Residual oil
- 27101971- Base oil
- 27101972- Engine oil (internal combustion engine crankcase oils) conforming to standard IS 13656
- 27101973- Engine oil conforming to standard IS
- 27101974- Automotive gear oil conforming to standard IS
- 27101975- Industrial gear oil conforming to standard IS
- 27101976- General purpose machinery and spindle oils conforming to standard IS 493
- 27101977- Turbine lubricating oil conforming to standard IS
- 27101978- Other lubricating oil, conforming to any other BIS standard
- 27101979- Other lubricating oil, not conforming to any BIS standard batching oil, mineral oil for cosmetic industry, transformer oil:
- 27101981- Cutting oil conforming to standard IS
- 27101982- Cutting oil (neat) conforming to standard IS
- 27101983- Hydraulic oil conforming to standard IS 3098 or IS 11656
- 27101984- Industrial white oil conforming to standard IS
- 27101985- Insulating oil for transformer and circuit-breaker (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463
- 27101986- Mineral oil for cosmetic industry conforming to standard IS 7299
- 27101987- Jute batching oil conforming to standard IS
- 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
- 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
- 27101990Other
- 27102010Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460
- 27102020Diesel fuel blend (B6 to B20) conforming to standard IS 16531
- 27102090Other ---- Waste oil :
- 27109100- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
- 27109900--- Other
2711PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS ---- Liquified :
- 27111100- Natural gas
- 27111200- Propane
- 27111300- Butanes
- 27111400- Ethylene, propylene, butylene and butadiene
- 27111910LPG (for non-automotive purposes) conforming to standard IS 4576
- 27111920LPG (for automotive purposes) conforming to standard IS 14861
- 27111990Other ---- In gaseous state :
- 27112100- Natural gas
- 27112100and Natural Gas 2. This notification shall come into force with effect from the 1st day of July, 2017. Exemption to goods motor spirit commonly known as petrol and high speed diesel oil, falling under heading 2710: [Notfn. No. 21/18-Cus. dt.2.2.2018 as ameded by 41/18] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 112 of Finance Act, 2018 (13 of 2018), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts motor spirit commonly known as petrol and high speed diesel oil, falling under heading 2710 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to the additional duty of excise (Road and Infrastructure Cess) leviable on motor spirit commonly known as petrol and high speed diesel oil under the aforesaid section 112 of Finance Act, 2018. Exemption to goods motor spirit commonly known as petrol and high speed diesel oil, falling under heading 2710: [Notfn. No. 18/19-Cus. dt. 06.07.2019 as amended by 15/20, 21/20, 52/21, 25/22 ] In exercise of the powers conferred by section 111 of Finance Act, 2018 (13 of 2018), read with sub- section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the additional duty of customs leviable thereon under section 111 read with the Sixth Schedule to the said Finance Act, 2018, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table: Table S. Chapter or heading Description of goods Rate tariff item 1. 2710 Motor spirit commonly known as petrol Rs. *[5] per litre 2. 2710 High speed diesel oil Rs. *[2] per litre Exempts the goods of the description specified in column (3) of the Table below and falling within the Heading: [Notfn. No. 32/22-Cus. dt. 30.06.2022] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 147 of Finance Act, 2002 (20 of 2002),the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below and falling within the Heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as specified in column (2), when imported into India, from wholeof the additional duty of Customs leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to theSpecial Additional Excise Duty leviable thereon under section 147 of the Finance Act, 2002: Table S. No. Heading Description of goods 1. 2709 Petroleum, Crude 2. 2710 Aviation Turbine Fuel
- 27112900- Other
2712PETROLEUM 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
2713PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS ---- Petroleum coke :
- 27131110- - Raw petroleum coke for anode making in aluminium industry conforming to standard IS 17049
- 27131190- - Other
- 27131210- - Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049
- 27131290- - Other
- 27132000- Petroleum bitumen
- 27139000- Other residues of petroleum oils or of oils obtained from bituminous minerals
2714BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS
- 27141000- Bituminous or oil shale and tar sands
- 27149010- Asphalt, natural
- 27149020- Bitumen, natural
- 27149030- Gilsonete
- 27149090- Other 2715 ---- BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT BACKS)
Using HSN codes from Chapter 27
- Expand a heading to see every 6-digit subheading and 8-digit tariff item underneath. Unit of measure and standard duty are shown once per 4-digit heading.
- The standard duty shown is the Most-Favoured-Nation (MFN) rate from the Indian Customs Tariff.
- For GST filings, the 4-digit heading is usually sufficient; for customs declarations, the full 8-digit tariff item is required.
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