Chapter 27
Headings in HSN Chapter 27
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 5% / 18% | 2.5% | 8 |
| 2702 | Lignite, whether or not agglomerated, excluding jet | 5% / 18% | 2.5% | 2 |
| 2703 | Peat (including peat litter), whether or not agglomerated | 5% / 18% | 2.5% | 2 |
| 2704 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 5% | 5% | 5 |
| 2705 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 5% | 5% | 1 |
| 2706 | Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 5% / 18% | 5% | 2 |
| 2707 | Oils 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 | 5% / 18% | 2.5% | 7 |
| 2708 | Pitch and pitch coke, obtained from coal tar or from other mineral tars | 5% / 18% | 5% | 3 |
| 2709 | Petroleum oils and oils obtained from bituminous minerals, crude | 5% | Re 1 per tonne | 2 |
| 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… | 5% / 18% | 2.5% / 5% | 55 |
| 2711 | Petroleum gases and other gaseous hydrocarbons | 5% / 18% | 2.5% / 5% | 9 |
| 2712 | Petroleum 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… | 5% / 18% | 5% | 8 |
| 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | 5% / 18% | 5% / 7.5% / 10% | 6 |
| 2714 | Bitumen and asphalt, natural; bituminous w.e.f. 01.05.2022 or oil shale and tar sands; asphaltites and asphaltic rocks | 5% / 18% | 5% | 5 |
| 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) | 5% / 18% | 5% | 2 |
| 2716 | Electrical energy | 5% | See tariff | 1 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
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.
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.