HSN Code 27132000
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals - petroleum bitumen
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals - petroleum bitumen
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.