GST on sale of mineral oils, mineral fuels, waxes, bituminous substances etc.
Click here to know GST exempted list
Mineral waxes, bituminous substances, mineral oils, mineral fuels fall under HSN code chapter 27 of GST commodity tariff schedule. The details about GST rate changes on sale of mineral waxes, bituminous substances, mineral oils, mineral fuels are being updated here. The notification changes on exemptions on GST on sale of mineral waxes, bituminous substances, mineral oils, mineral fuels and other circulars related to GST on mineral oils, mineral fuels, waxes, bituminous substances are updated in this website.
Update on 18th May, 2017: GST rates on goods
Nil GST RATE:
1. 2716 00 00 Electrical energy
5% GST RATE;
1. Coal; briquettes, ovoids and similar solid fuels manufactured from coal [GST HSN chapter code 2701]
2. Lignite, whether or not agglomerated, excluding jet. [GST HSN chapter code 2702]
3. Peat (including peat litter), whether or not agglomerated [GST HSN chapter code 2703]
4. Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon [GST HSN chapter code 2704]
5. Tar distilled from coal, from lignite or from peat [GST HSN chapter code 2706]
Revised GST Rates with effect from 18th, July 2022
Present rate new rate
Tar (From coal, or coal gasification plants, or
producer gas plants and coke oven plants) 5%/18% 18%
6. Kerosene PDS 7. Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
8. Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons [GST HSN chapter code 2705]
Reduced GST rates on 11 June 2017, click here for details
12%GST RATE;
1. Bio-gas
Reduced GST Rates on 11th June 2017
Earlier rate new rate
27 Bio gas 12% 5%
Revised GST Rates with effect from 1st October, 2019
Present rate new rate
Biodiesel, sold to the oil marketing companies for blending it with diesel 12% 5%
Reduced GST rates on 11 June 2017, click here for details
18% GST RATE;
All goods not specified elsewhere
1.GST HSN chapter 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 thenonaromaticconstituents,such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene
2. GST HSN chapter code 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars.
3. GST HSN chapter 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; [other than Avgas and Kerosene PDS], such as Superior kerosene Oil (SKO), Fuel oil, Base oil, Jute batching oil and textile oil, Lubricating oil, Waste oil [Other than petrol, Diesel and ATF, not in GST]
9. GST HSN chapter code 2711 Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited,]
Revised GST Rates on 18th January, 2018
Present rate new rate
2711 LPG supplied for supply to household domestic 18% 5%
consumers by private LPG distributors
4. GST HSN chapter code 2712 Petroleum jelly; paraffin wax, micro-crystalline 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.
5. GST HSN chapter code 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.
6. GST HSN chapter code 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.
7. GST HSN chapter code 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)
28% GST RATE;
1. Avgas [GST HSN chapter code 2710]
Revised GST Rates on 10th November, 2017
Present rate new rate
2710 Avgas 28% 18%
Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services. Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively. Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%. The most essential goods and services attract nil rate of GST under Exempted Categories. Luxury goods and services and certain specific goods and services attract additional cess than 28% GST.
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The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:
Amount of GST tax on coal, briquettes, ovoids etc., mfr from coal
What is the GST rate on lignite, agglomerated or not, excluding jet
How much GST on peat (including peat litter), incl agglomerated?
GST tariff on coke etc. of coal, lignite or peat, retort carbon
Indian GST charges on coal gas, water gas, prdcr gas etc., ex pet gs & othgs
GST duty on mineral tars, including reconstituted tars in India
GST tax on oils etc. from high temp coal tar, sim aromatic etc.
Goods and Service Tax rate on pitch & pitch coke from coal tar or other min tars
Goods and Service Tax slab on crude oil from petroleum and bituminous minerals
GST slab on oil (not crude) from petrol & bitumen mineral etc.
GST slab rate on petroleum gases & other gaseous hydrocarbons
Slab GST on petroleum jelly, mineral waxes & similar products
Rate of GST slab on petroleum coke, petroleum bitumen & other residues
Tax of GST on bit mixture from nat asph, nat bit, pet bit, min tar or pet