Chapter 27

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

115 8-digit HSN codes across 16 headings.

Headings (4-digit)

115

8-digit codes

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Headings & codes

27018 codes

- Anthracite

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27011100- Anthracite 27011210Bituminous coal - Coking coal 27011290Bituminous coal - Other 27011910- Other coal - - Coking coal 27011920- Other coal - - Steam coal 27011990- Other coal - - Other 27012010- Briquettes, ovoids and similar solid fuels manufactured from coal - - Anthracite agglomerated 27012090- Briquettes, ovoids and similar solid fuels manufactured from coal - - Other

27022 codes

LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET

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27021000LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET - - Lignite, whether or not pulverised, but not agglomerated 27022000LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET - - Agglomerated lignite 2703 ---- PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED

27032 codes

- Peat (including peat litter), whether or not agglomerated

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27030010- Peat (including peat litter), whether or not agglomerated - - Peat whether or not compressed into bales, but not agglomerated 27030090- Peat (including peat litter), whether or not agglomerated - - Other 2704 ---- COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON

27045 codes

- Coke and semi-coke of coal, of lignite w.e .f 1.5.2023 or of peat, whether or not agglomerated; retort carbon

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27040010- Coke and semi-coke of coal, of lignite w.e .f 1.5.2023 or of peat, whether or not agglomerated; retort carbon - - Retort carbon (gas carbon)27040020- Coke and semi-coke of coal, of lignite w.e .f 1.5.2023 or of peat, whether or not agglomerated; retort carbon - - Coke and semi-coke of lignite or of peat 27040030- Coke and semi-coke of coal, of lignite w.e .f 1.5.2023 or of peat, whether or not agglomerated; retort carbon - - Hard coke of coal 27040040- Coke and semi-coke of coal, of lignite w.e .f 1.5.2023 or of peat, whether or not agglomerated; retort carbon - - Soft coke of coal 27040090- Coke and semi-coke of coal, of lignite w.e .f 1.5.2023 or of peat, whether or not agglomerated; retort carbon - - Other

27051 code

COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS 2706 ---- TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS

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27050000COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS 2706 ---- TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS

27062 codes

- Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

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27060010- Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars - - Coal tar 27060090- Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars - - Other

27077 codes

OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS TH…

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27071000OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS TH… - - Benzol (benzene)27072000OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS TH… - - Toluol (toluene)27073000OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS TH… - - Xylol (xylenes)27074000OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS TH… - - Naphthelene 27075000OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS TH… - - 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 27079100OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS TH… - - Creosote oils 27079900OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS TH… - - Other

27083 codes

PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS

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27081010PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS - - Pitch - - Obtained by blending with creosote oil or other coal tar distillates 27081090PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS - - Pitch - - Other 27082000PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS - - Pitch coke

27092 codes

PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE

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27090010PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE - PETROLEUM CRUDE 27090090PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE - OTHER

271052 codes

PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70…

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27119 codes

PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS ---- Liquified

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27128 codes

PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS…

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27136 codes

PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS ---- Petroleum coke

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27131110PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS ---- Petroleum coke - - Not calcined - - - Raw petroleum coke for anode making in aluminium industry conforming to standard IS 17049 27131190PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS ---- Petroleum coke - - Not calcined - - - Other 27131210PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS ---- Petroleum coke - - Calcined - - - Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049 27131290PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS ---- Petroleum coke - - Calcined - - - Other 27132000PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS ---- Petroleum coke - - Petroleum bitumen 27139000PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS ---- Petroleum coke - - Other residues of petroleum oils or of oils obtained from bituminous minerals

27145 codes

BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS

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27141000BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS - - Bituminous or oil shale and tar sands 27149010BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS - - Other - - Asphalt, natural 27149020BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS - - Other - - Bitumen, natural 27149030BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS - - Other - - Gilsonete 27149090BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS - - Other - - 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)

27152 codes

- 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)

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27150010- 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) - - Cut backs, bituminous or asphalt 27150090- 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) - - Other

27161 code

ELECTRICAL ENERGY 1000 Rs.2000 kWh per 1000 kwh EXEMPTION NOTIFICATIONS ADDITIONAL DUTY

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27160000ELECTRICAL ENERGY 1000 Rs.2000 kWh per 1000 kwh EXEMPTION NOTIFICATIONS ADDITIONAL DUTY - LEVY & EXEMPTIONS Transformer Oil (Additional Duty) Rules, 1978. [Notfn. No. 190/78-Cus. dt.22.9.1978 as amended by 32/15]. As rescinded by 04/01.02.2022 ADDITIONAL DUTY ON TRANSFORMER OIL [Notfn. No. 191/78-Cus. dt. 22.9.1978 as amended by 32/15]. As rescinded by 04/01.02.2022 Exemption to Petroleum Crude. [Notfn. No. 50/97-Cus. dt. 25.5.1997] In exercise of the powers conferred by 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 petroleum crude, falling under heading No. 27.09 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the additional duty leviable thereon under sub-section (1) of Section 3 of the said Customs Tariff Act, as is equivalent to the duty of excise leviable on petroleum crude under sub-section (1) of section 15 of the Oil Industry (Development) Act, 1974 (47 of 1974). Exemption to Kerosene when imported by manufacturer of linear alky Benzene for extraction of N [Notfn. No. 26/99-Cus dt. 28.2.1999 as amended by 28/02-Cus. dt. 11.3.2002] As rescinded by 05/01.02.2022 Exemption to Crude Petroleum oils and oils obtained from bituminous minerals: [Notfn. No. 63/12-Cus. dt.31.12.2012 as amended by 60/21] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue), No.116/2010-Customs, dated the 1st November, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 875 (E), dated the 1st November, 2010, except as respects things done or omitted to be done before such supersession,the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts Crude Petroleum oils and oils obtained from bituminous minerals falling under the tariff sub heading 2709 00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India from Brunei Darussalam, from whole of the duty of customs leviable thereon under the First Schedule to the Customs tariff Act, 1975 ( 51 of 1975): Provided that the importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of Brunei Darussalam, in accordance with provisions of the Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 189/2009-Customs (N.T.), dated the 31st December 2009. 2. This notification shall come into force with effect from 1st day of January, 2013. Exemption to motor spirit commonly known as petrol falling under heading 2710 when imported into India, from so much of the additional duty of customs leviable thereon undersection 103 read with the Second Schedule to the Finance (No. 2) Act, 1998: [Notfn. No. 6/15-Cus. dt.1.3.2015] In exercise of the powers conferred by section 103 of the Finance (No.2) Act, 1998 (21 of 1998), 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 motor spirit commonly known as petrol, 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 undersection 103 read with the Second Schedule to the said Finance (No.2)Act, 1998, as is in excess of the amount calculated at the rate of rupees six per litre. Additinal duty of Customs at the rate of four percent for the items falling under column (3) of the Table [Notfn. No. 53/17-Cus. dt.30.06.2017 as amended by 40/19, 59/21] In exercise of the powers conferred by sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 19/2006-Customs, dated the 1st March, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 91 (E), dated the 1st March, 2006, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby directs that all 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 said Act, as specified in the corresponding entry in column (2) of the said Table, having regard to the sales tax, value added tax, local tax and other taxes or charges leviable on sale or purchase or transportation of like goods in India, when imported into India, shall be liable to an additional duty of customs at the rate of four per cent ad valorem. TABLE S. No. Chapter or heading or sub-heading or tariff item of the Customs First Schedule duty rate 1. 2709 00 10 Petroleum Crude 2. 2710 Motor spirit commonly known as petrol 3. 2710 High speed diesel (HSD) 4. 2710 19 39 Aviation Turbine Fuel 5. 2711 11 00 Liquefied natural gas

About chapter 27

Chapter 27 of the ITC-HS schedule covers mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. It contains 16 4-digit headings and 115 8-digit India-specific tariff codes.

When you raise an invoice for goods in this chapter, the right HSN comes from the most specific 8-digit code that matches your product. Use the search above to filter, or click any heading row to expand and see all sub-codes.

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