HSN Code 27139000 -- – Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oil (GST Rate 18%)

HSN Code 27139000

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals - other residues of petroleum oils or of oils obtained from bituminous minerals

HSN27139000

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals - other residues of petroleum oils or of oils obtained from bituminous minerals

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 2713
Subheading: 271390
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oil. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 27139000?
HSN Code 27139000 is the official Harmonized System of Nomenclature code for Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals - ot, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 27139000?
HSN Code 27139000 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 27139000 belong to?
HSN Code 27139000 falls under Chapter 27 -- Mineral fuels, oils of the GST tariff.
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