Chapter 27 · Section V

HSN Code Chapter 27: Petrol, diesel, coal and mineral oils

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Rate distribution

Code	Description	GST rate
2701	Coal; briquettes, ovoids and similar solid fuels	18%
2702	Lignite, whether or not agglomerated, excluding jet	18%
2703	Peat (including peat litter), whether or not agglomerated	18%
2704	Coke and semi-coke of coal, of lignite or of peat	5%
2705	Coal gas, water gas, producer gas and similar gases, other	5%
2706	Tar distilled from coal, from lignite or from peat	18%
2707	Oils and other products of the distillation of high	18%
2708	Pitch and pitch coke, obtained from coal tar or from other	18%
2709	Petroleum oils and oils obtained from bituminous minerals	5%
2710	Petroleum oils and oils obtained from bituminous minerals	Varies
2711	Petroleum gases and other gaseous hydrocarbons	Varies
2712	Petroleum jelly, paraffin wax, microcrystalline petroleum	18%
2713	Petroleum coke, petroleum bitumen and other residues	18%
2714	Bitumen and asphalt, natural	18%
2715	Bituminous mixtures based on natural on natural bitumen, on	18%
2716	Electrical energy	5%

Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.