All 8-Digit Codes Under HSN 2710
Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: 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.
| Tariff item | Description | Basic customs duty | Export policy | RoDTEP |
|---|---|---|---|---|
| 2710 12 21 | Light naphthaNaphtha | 2.5% | Free | — |
| 2710 12 22 | Heavy naphthaNaphtha | 2.5% | Free | — |
| 2710 12 29 | Full range naphthaNaphtha | 2.5% | Free | — |
| 2710 12 31 | Solvent 60/80Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745 | 5% | Free | — |
| 2710 12 32 | Solvent 50/120Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745 | 5% | Free | — |
| 2710 12 39 | Solvent 145/205Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745 | 5% | Free | — |
| 2710 12 41 | Motor gasoline conforming to standard IS 2796Motor gasoline conforming to standard IS 2796, IS 17021, **IS 17586 orIS 17076 | 2.5% | Free | — |
| 2710 12 42 | E 20 fuel conforming to standard IS 17021Motor gasoline conforming to standard IS 2796, IS 17021, **IS 17586 orIS 17076 | 2.5% | Free | — |
| 2710 12 43 | E 12 fuel conforming to standard IS 17586Motor gasoline conforming to standard IS 2796, IS 17021, **IS 17586 orIS 17076 | 2.5% | Free | — |
| 2710 12 44 | E 15 fuel conforming to standard IS 17586Motor gasoline conforming to standard IS 2796, IS 17021, **IS 17586 orIS 17076 | 2.5% | Free | — |
| 2710 12 49 | M15 fuel conforming to standard IS 17076Motor gasoline conforming to standard IS 2796, IS 17021, **IS 17586 orIS 17076 | 2.5% | Free | — |
| 2710 12 50 | Aviation gasoline conforming to standard IS 1604Motor gasoline conforming to standard IS 2796, IS 17021, **IS 17586 orIS 17076 | See tariff | Free | — |
| 2710 12 90 | OtherMotor gasoline conforming to standard IS 2796, IS 17021, **IS 17586 orIS 17076 | 5% | Free | — |
| 2710 19 20 | Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745Other | 5% | Free | — |
| 2710 19 31 | Kerosene intermediateKerosene intermediate and oils obtained from kerosene intermediate | 5% | Free | — |
| 2710 19 32 | Kerosene conforming to standard IS 1459Kerosene intermediate and oils obtained from kerosene intermediate | 5% | Free | — |
| 2710 19 33 | Blended Aviation turbine fuel | 5%Finance Act 2024 | Free | — |
| 2710 19 39 | Aviation turbine fuels, kerosene type conforming to standard IS 1571Kerosene intermediate and oils obtained from kerosene intermediate | 5% | Free | — |
| 2710 19 41 | Gas oilGas oil and oils obtained from gas oil | 5% | Free | — |
| 2710 19 42 | Vacuum gas oilGas oil and oils obtained from gas oil | 5% | Free | — |
| 2710 19 43 | Light diesel oil conforming to standard IS 15770Gas oil and oils obtained from gas oil | 5% | Free | — |
| 2710 19 44 | Automotive diesel fuel, not containing biodiesel, conforming to standard IS 1460Gas oil and oils obtained from gas oil | 2.5% | Free | — |
| 2710 19 49 | High flash high speed diesel fuel conforming to standard IS 16861Gas oil and oils obtained from gas oil | 2.5% | Free | — |
| 2710 19 51 | Grade LVFuel oils conforming to standard IS 1593 | 5% | Free | — |
| 2710 19 52 | Grade MV1Fuel oils conforming to standard IS 1593 | 5% | Free | — |
| 2710 19 53 | Grade MV2Fuel oils conforming to standard IS 1593 | 5% | Free | — |
| 2710 19 59 | Grade HVFuel oils conforming to standard IS 1593 | 5% | Free | — |
| 2710 19 61 | Distillate oilFuels (Class F) or marine fuels conforming to standard IS 16731 | 5% | Free | — |
| 2710 19 69 | Residual oilFuels (Class F) or marine fuels conforming to standard IS 16731 | 5% | Free | — |
| 2710 19 71 | Base oilBase oil and lubricating oil | 5% | Free | — |
| 2710 19 72 | Engine oil (internal combustion engine crankcase oils) conforming to standard IS 13656Base oil and lubricating oil | 5% | Free | — |
| 2710 19 73 | Engine oil conforming to standard IS 14234Base oil and lubricating oil | 5% | Free | — |
| 2710 19 74 | Automotive gear oil conforming to standard IS 1118Base oil and lubricating oil | 5% | Free | — |
| 2710 19 75 | Industrial gear oil conforming to standard IS 8406Base oil and lubricating oil | 5% | Free | — |
| 2710 19 76 | General purpose machinery and spindle oils conforming to standard IS 493Base oil and lubricating oil | 5% | Free | — |
| 2710 19 77 | Turbine lubricating oil conforming to standard IS 1012Base oil and lubricating oil | 5% | Free | — |
| 2710 19 78 | Other lubricating oil, conforming to any other BIS standardBase oil and lubricating oil | 5% | Free | — |
| 2710 19 79 | Other lubricating oil, not conforming to any BIS standardBase oil and lubricating oil | 5% | Free | — |
| 2710 19 81 | Cutting oil conforming to standard IS 1115Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, w.e.f. 01.05.2022… | 5% | Free | — |
| 2710 19 82 | Cutting oil (neat) conforming to standard IS 3065Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, w.e.f. 01.05.2022… | 5% | Free | — |
| 2710 19 83 | Hydraulic oil conforming to standard IS 3098 or IS 11656Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, w.e.f. 01.05.2022… | 5% | Free | — |
| 2710 19 84 | Industrial white oil conforming to standard IS 1083Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, w.e.f. 01.05.2022… | 5% | Free | — |
| 2710 19 85 | Insulating oil for transformer and circuit-breaker (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, w.e.f. 01.05.2022… | 5% | Free | — |
| 2710 19 86 | Mineral oil for cosmetic industry conforming to standard IS 7299Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, w.e.f. 01.05.2022… | 5% | Free | — |
| 2710 19 87 | Jute batching oil conforming to standard IS 1758Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, w.e.f. 01.05.2022… | 5% | Free | — |
| 2710 19 88 | Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standardCutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, w.e.f. 01.05.2022… | 5% | Free | — |
| 2710 19 89 | Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil, not conforming to any BIS standardCutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, w.e.f. 01.05.2022… | 5% | Free | — |
| 2710 19 90 | OtherCutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, w.e.f. 01.05.2022… | 5% | Free | — |
| 2710 20 10 | Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included… | 2.5% | Restricted | — |
| 2710 20 20 | Diesel fuel blend (B6 to B20) conforming to standard IS 16531Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included… | 2.5% | Restricted | — |
| 2710 20 90 | OtherPetroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included… | 5% | Restricted | — |
| 2710 91 10 | Containing polychlorinated biphenyls | 5%Finance Act 2025 | — | — |
| 2710 91 20 | Other, containing polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), whether or not also containing polychlorinated biphenyls | 5%Finance Act 2025 | — | — |
| 2710 91 90 | Other | 5%Finance Act 2025 | — | — |
| 2710 99 00 | Other | 5% | Free | — |
Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.
GST Rate on HSN 2710
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 207 | 2710 | (a) Kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, (i) IFO 180 CST (ii) IFO 380 CST (iii) Marine Fuel 0.5% (FO) |
| 18% | Schedule II, S. No. 29 | 2710 | Petroleum oils and oils obtained from bituminous minerals, other than petroleum 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; Avgas (other than kerosene PDS, petrol, diesel and ATF which are not in GST) |
| 5% | Schedule I, S. No. 204 | 27 | Bio-gas (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 2710
An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
1 tariff item of this heading has a specific or compound duty (an amount per unit, or the higher of two) or a duty not shown here. Work those out from the quantity; the working above covers the lines charged on value alone.
One or more tariff lines of this heading were substituted by the Finance Act 2024 and 2025. The table above already shows the amended rate for those lines.
Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.
Export Policy and RoDTEP for HSN 2710
Under Schedule 2 of ITC(HS) 2022 the 55 tariff items are marked: 49 Free, 3 Restricted, 3 not shown in the Schedule text. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.
| Tariff item | Description | Export policy | Policy condition |
|---|---|---|---|
| 2710 20 10 | Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460 | Restricted | feed stock. |
| 2710 20 20 | Diesel fuel blend (B6 to B20) conforming to standard IS 16531 | Restricted | feed stock. |
| 2710 20 90 | Other | Restricted | feed stock. |
Policy conditions are numbered in the chapter notes of Schedule 2; read the condition in the Schedule before shipping.
No tariff item of this heading appears in Appendix 4R, so RoDTEP is not available on these exports.
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.
- 1 tariff item shows “See tariff” because the duty cell of the Customs Tariff could not be read cleanly.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.