HSN code for mineral waxes,bituminous substances, mineral oils, mineral fuels

Posted on 10 June 2022 Category : HSN Codes for GST

HSN code CHAPTER-27

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

The information provided below about HSN codes are used for GST purpose to classify goods. You may reconfirm with GST authorities whether your product HSN code is classified correctly below. The HSN codes under 02 digits, 04 digits, 06 digits and 08 digits explains and classifies broadly for each section of goods.

Notes:

1. This Chapter does not cover:

(a) separate chemically defined organic compounds other than pure methane and propane which are to be classified in heading 2711 00 00;

(b) medicaments of heading 3003 00 00 or 3004 00 00; or

2. References in heading 2710 00 00 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceed that of the aromatic constituents. However, the references do not include liquid synthetic polyolefin of which less than 60% by volume distils at 300°C, after conversion to 1,013 milliards when a reduced-pressure distillation method is used (Chapter 39).

3. For the purposes of heading 2710 00 00, "waste oils" means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:

(a) such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b) sludge oils from the storage tanks of petroleum oils, mainly containing such oils and high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c) such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Sub-heading Notes

1.For the purposes of sub-headings 2707 10 00, 2707 20 00, 2707 30 00, 2707 40 00 and 2707 60 00, the terms "benzoyl", "(benzene)", "Toulon" (toluene), "xylol" (xylenes), "naphthalene" or "phenols" apply to products which contain more than 50% by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.

2.For the purposes of sub-heading 2710 11 00, "light oils and preparations" are those of which 90% or more by volume (including losses) distil at 210°C (ASTM D 86 method).

Supplementary Note:

In this Chapter, the following expressions have the meanings hereby assigned to them:

(a) “motor spirit” means any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 250 C and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines. “Special boiling point spirits (tariff items 2710 11 11, 2710 11 12 and 2710 11 13)’ means light oils, as defined in Sub-Heading Note 2, not containing any anti-knock preparations, and with a difference of not more than 600 C between the temperatures at which 5% and 90% by volume (including losses) distil;

(b) “natural gasoline liquid (NGL)” is a low-boiling liquid petroleum product extracted from Natural Gas;

(c) “superior kerosene oil (SKO)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standard IS: 1459-1974 (Reaffirmed in the year 1996);

(d) “aviation turbine fuel (ATF)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 1571: 1992: 2000;

(e) “high speed diesel (HSD)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 1460:2000;

(f) “light diesel oil (LDO)” means any hydrocarbon oil conforming to the Indian Standards Specification o Bureau of Indian Standards IS: 1460;

(g) “fuel oil” also known as furnace oil mean any hydrocarbon oil conforming to the Indian Standards specification of Bureau of Indian Standards IS: 1593: 1982 (Reaffirmed in the year 1997);

(h) “lubricating oil” means any oil, which is ordinarily used, for lubrication, excluding any hydrocarbon oil which has its flash point below 93.30 C;

(i) “jute batching oil” and “textile oil” are hydrocarbon oils which have their flash point at or above 93.30 C, and is ordinarily used for the batching of jute or other textile fibres;

(j) the expression “petroleum jelly crude” (sub heading 2712 10 10) shall be taken to apply to petroleum jelly of a natural colour higher than 4.5 by the ASTM D1500 method;

(k) for the purposes of these additional notes, the tests prescribed have the meaning hereby assigned to them:

(1) “Flash Point” shall be determined in accordance with the test prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934);

(2) “Smoke Point” shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS: 1448 (p.31) – 1967 as for the time being in force;

(3) “Final Boiling Point” shall be determined in the manner indicated in the Indian Standards Institution specification IS: 1448 (p.18) – 1967 as for the time being in force;

(4) “Carbon Residue” shall be determined in the apparatus known as Rams bottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS: 1448 (p.8) – 1967 as for the time being in force;

(5) “Colour Comparison Test” shall be done in the following manner, namely:

(i) first prepare a five per cent, weight by volume solution of Potassium Iodine (analytical reagent quality) in distilled water;

(ii) to this, add Iodine (analytical reagent quality) in requisite amount to prepare an exactly 0.04 normal Iodine solution;

(iii) thereafter, compare the colour of the mineral oil under test with the Iodine solution so prepared.

HSN Code Description of goods

HSN code 2701 Coal; briquettes, ovoid’s and similar solid fuels

manufactured from coal

-    Coal, whether or not pulverised, but not
        agglomerated :
2701 11 00    --    Anthracite
2701 12 00    --    Bituminous coal
2701 19    --    Other coal:
2701 19 10    ---    Coking coal
2701 19 20    ---    Steam coal
2701 19 90    ---    Other
2701 20    -    Briquettes, ovoids and similar solid fuels
        manufactured from coal :
2701 20 10    ---    Anthracite agglomerated
2701 20 90    ---    Other

HSN code 2702 Lignite, whether or not agglomerated, excluding jet

2702 10 00    -    Lignite, whether or not pulverised, but not
        agglomerated
2702 20 00    -    Agglomerated lignite

HSN code 2703 Peat (including peat litter), whether or not

agglomerated

2703 00    -    Peat (including peat litter), whether or not
        agglomerated :
2703 00 10    ---    Peat whether or not compressed into bales,
        but not agglomerated
2703 00 90    ---    Other

HSN code 2704 Coke and semi-coke of coal, of lignite or of peat,

whether or not agglomerated; retort carbon
2704 00    -    Coke and semi-coke of coal, of lignite
        or of peat, whether or not agglomerated;
        retort carbon :
2704 00 10    ---    Retort carbon (gas carbon)
2704 00 20    ---    Coke and semi-coke of lignite or of peat
2704 00 30    ---    Hard coke of coal
2704 00 40    ---    Soft coke of coal
2704 00 90    ---    Other

HSN code 2705 00 00 Coal gas, water gas, producer gas and similar gases,

other than petroleum gases and other gaseous

hydrocarbons

HSN code 2706 Tar distilled from coal, from lignite or from peat

and other mineral tars, whether or not dehydrated

or partially distilled, including reconstituted tars

2706 00    -    Tar distilled from coal, from lignite or
        from peat and other mineral tars, whether
        or not dehydrated or partially distilled,
        including reconstituted tars :

HSN code 2706 00 10 Coal tar

HSN code 2706 00 90 Other

HSN code 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

HSN code 2707 10 00 Benzoyl (benzene)

HSN code 2707 20 00 Toulon (toluene)

HSN code 2707 30 00 Xylol (xylenes)

HSN code 2707 40 00 Naphthalene

HSN code 2707 50 00 Other aromatic hydrocarbon mixtures of which 65% or

more by volume (including losses) distils at 250°C by

the ASTM D 86 Method

Other:

HSN code 2707 91 00 Creosote oils

HSN code 2707 99 00 Other

HSN code 2708 Pitch and pitch coke, obtained from coal tar or from

other mineral tars

2708 10    -    Pitch :
2708 10 10    ---    Obtained by blending with creosote oil or
        other coal tar distillates
2708 10 90    ---    Other
2708 20 00    -    Pitch coke

HSN code 2709 00 00 Petroleum oils and oils obtained from bituminous

minerals, crude

HSN code 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

-    Petroleum oils and oils obtained from
        bituminous minerals (other than crude)
        and 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,
        other than those containing biodiesel
        and other than waste oils:

2710 12    --    Light oils and preparations :
    ---    Motor spirit:
2710 12 11    ----    Special boiling point spirits (other than benzene,
    -    toluol) with nominal boiling point range 55 – 115oC
2710 12 12    ----    Special boiling point spirits (other than benzene,
    -    benzol, toluene and toluol ) with nominal boiling
        point range 63–70oC
2710 12 13    ----    Other Special boiling point spirits (other than
        benzene, benzol toluene and toluol)
2710 12 19    ----    Other
2710 12 20    ---    Natural gasoline liquid (NGL)
2710 12 90    ---    Other

2710 19 Other:

HSN code 2710 19 10 Superior Kerosene Oil (SKO)

HSN code 2710 19 20 Aviation Turbine Fuel (ATF)

HSN code 2710 19 30 High Speed Diesel Oil (HSD)

HSN code 2710 19 40 Light Diesel Oil (LDO)

HSN code 2710 19 50 Fuel Oil

HSN code 2710 19 60 Base Oil

HSN code 2710 19 70 Jute batching oil and textile oil

HSN code 2710 19 80 Lubricating oil

2710 19 90 Other

2710 20 00    -    Petroleum oils and oils obtained from bituminous
            minerals (other than crude) and 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,
            containing biodiesel, other than waste oils

Waste Oil

2710 91 00 Containing polychlorinated biphenyls(PCBs),

polychlorinated terphenyls(PCTs) or polybrominated

biphenyls (PBBs)

2710 99 00 Other

2711 Petroleum gases and other gaseous hydrocarbons

Liquefied:

2711 11 00 Natural gas

2711 12 00 Propane

2711 13 00 Butane

2711 14 00 Ethylene, propylene, butylene and butadiene

2711 19 00 Other

In gaseous state:

2711 21 00 Natural gas

2711 29 00 Other

2712 00 00 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

processes, whether or not coloured

2712 10 Petroleum jelly

2712 10 10 --- Crude
2712 10 90 --- Other

2712 20 Paraffin wax containing by weight less than 0. 75 % of

oil

2712 90    -    Other :
2712 90 10    ---    Micro-crystalline petroleum wax
2712 90 20    ---    Lignite wax
2712 90 30    ---    Slack wax
2712 20 4 0    -    Paraffin wax containing by weight less
                               than 0.75 % of oil:

2712 90 90 Other

2713 Petroleum coke, petroleum bitumen and oher

residues of petroleum oils or of oils obtained from

bituminous minerals

Petroleum coke

2713 11 00 -- Not calcined
2713 12 00 -- Calcined

2713 20 00 Petroleum bitumen

2713 90 00 Other residues of petroleum oils or of oils obtained

from bituminous minerals

2714 Bitumen and asphalt, natural; bituminous or oil

shale and tar sands; asphaltites and asphaltic rocks

2714 10 00 Bituminous or oil shale and tar sands

Other:

2714 90 10 Asphalt, natural

2714 90 20 Bitumen, natural

2714 90 30 Gilsonete

2714 90 90 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)

2715 00    -    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) :

2715 00 10 --- Cut backs, bituminous or asphalt
2715 00 90 --- Other

2716 00 00 Electrical energy

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