HSN Code 27090000
Petroleum oils and oils obtained from bituminous minerals, crude
HSN27090000
Petroleum oils and oils obtained from bituminous minerals, crude
5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
When does this rate apply?
Use this HSN Code on tax invoices when supplying Petroleum oils and oils obtained from bituminous minerals, crude. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% 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 27090000?
HSN Code 27090000 is the official Harmonized System of Nomenclature code for Petroleum oils and oils obtained from bituminous minerals, crude, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 27090000?
HSN Code 27090000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 27090000 belong to?
HSN Code 27090000 falls under Chapter 27 -- Mineral fuels, oils of the GST tariff.