Classification
Where HSN 2710 19 20 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
- 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
- Group
- Other
- Tariff item
- 2710 19 20 · Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745
- Unit
- kg.
GST
GST Rate on HSN 2710 19 20
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 entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| 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 that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Import
Customs Duty on HSN 2710 19 20
An import pays 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.
- 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.
Export
Export Policy and RoDTEP for HSN 2710 19 20
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. The code is not listed in Appendix 4R, so RoDTEP is not available on it.
Same heading
Other Codes Under HSN 2710
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 2710 12 21 | Light naphthaNaphtha | 2.5% |
| 2710 12 22 | Heavy naphthaNaphtha | 2.5% |
| 2710 12 29 | Full range naphthaNaphtha | 2.5% |
| 2710 12 31 | Solvent 60/80Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under… | 5% |
| 2710 12 32 | Solvent 50/120Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under… | 5% |
| 2710 12 39 | Solvent 145/205Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under… | 5% |
| 2710 12 41 | Motor gasoline conforming to standard IS 2796Motor gasoline conforming to standard IS 2796, IS 17021, **IS 17586 orIS 17076 | 2.5% |
| 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% |
| 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% |
| 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% |
| 2710 12 49 | M15 fuel conforming to standard IS 17076Motor gasoline conforming to standard IS 2796, IS 17021, **IS 17586 orIS 17076 | 2.5% |
| 2710 12 50 | Aviation gasoline conforming to standard IS 1604Motor gasoline conforming to standard IS 2796, IS 17021, **IS 17586 orIS 17076 | See tariff |
| 2710 12 90 | OtherMotor gasoline conforming to standard IS 2796, IS 17021, **IS 17586 orIS 17076 | 5% |
| 2710 19 20 | Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745Other | 5% |
| 2710 19 31 | Kerosene intermediateKerosene intermediate and oils obtained from kerosene intermediate | 5% |
| 2710 19 32 | Kerosene conforming to standard IS 1459Kerosene intermediate and oils obtained from kerosene intermediate | 5% |
| 2710 19 33 | Blended Aviation turbine fuel | 5% |
| 2710 19 39 | Aviation turbine fuels, kerosene type conforming to standard IS 1571Kerosene intermediate and oils obtained from kerosene intermediate | 5% |
| 2710 19 41 | Gas oilGas oil and oils obtained from gas oil | 5% |
| 2710 19 42 | Vacuum gas oilGas oil and oils obtained from gas oil | 5% |
| 2710 19 43 | Light diesel oil conforming to standard IS 15770Gas oil and oils obtained from gas oil | 5% |
| 2710 19 44 | Automotive diesel fuel, not containing biodiesel, conforming to standard IS 1460Gas oil and oils obtained from gas oil | 2.5% |
| 2710 19 49 | High flash high speed diesel fuel conforming to standard IS 16861Gas oil and oils obtained from gas oil | 2.5% |
| 2710 19 51 | Grade LVFuel oils conforming to standard IS 1593 | 5% |
| 2710 19 52 | Grade MV1Fuel oils conforming to standard IS 1593 | 5% |
| 2710 19 53 | Grade MV2Fuel oils conforming to standard IS 1593 | 5% |
| 2710 19 59 | Grade HVFuel oils conforming to standard IS 1593 | 5% |
| 2710 19 61 | Distillate oilFuels (Class F) or marine fuels conforming to standard IS 16731 | 5% |
| 2710 19 69 | Residual oilFuels (Class F) or marine fuels conforming to standard IS 16731 | 5% |
| 2710 19 71 | Base oilBase oil and lubricating oil | 5% |
| 2710 19 72 | Engine oil (internal combustion engine crankcase oils) conforming to standard IS 13656Base oil and lubricating oil | 5% |
| 2710 19 73 | Engine oil conforming to standard IS 14234Base oil and lubricating oil | 5% |
| 2710 19 74 | Automotive gear oil conforming to standard IS 1118Base oil and lubricating oil | 5% |
| 2710 19 75 | Industrial gear oil conforming to standard IS 8406Base oil and lubricating oil | 5% |
| 2710 19 76 | General purpose machinery and spindle oils conforming to standard IS 493Base oil and lubricating oil | 5% |
| 2710 19 77 | Turbine lubricating oil conforming to standard IS 1012Base oil and lubricating oil | 5% |
| 2710 19 78 | Other lubricating oil, conforming to any other BIS standardBase oil and lubricating oil | 5% |
| 2710 19 79 | Other lubricating oil, not conforming to any BIS standardBase oil and lubricating oil | 5% |
| 2710 19 81 | Cutting oil conforming to standard IS 1115Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry… | 5% |
| 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… | 5% |
| 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… | 5% |
| 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… | 5% |
| 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… | 5% |
| 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… | 5% |
| 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… | 5% |
| 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… | 5% |
| 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… | 5% |
| 2710 19 90 | OtherCutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry… | 5% |
| 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… | 2.5% |
| 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… | 2.5% |
| 2710 20 90 | OtherPetroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere… | 5% |
| 2710 91 10 | Containing polychlorinated biphenyls | 5% |
| 2710 91 20 | Other, containing polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), whether or not also containing polychlorinated biphenyls | 5% |
| 2710 91 90 | Other | 5% |
| 2710 99 00 | Other | 5% |
No rows match — clear the filter to see all.
Not shown on this page
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- 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 a rate entry names the code.
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.