HSN Code 27160000 -- – Electrical energy (GST Rate 5%)

HSN Code 27160000

Electrical energy

HSN27160000

Electrical energy

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 27 -- Mineral fuels, oils
Heading: 2716
Subheading: 271600
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 Electrical energy. 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.

Create an invoice with this code → See all items at 5% →

Related codes from Mineral fuels, oils

27101211
Petroleum oils and oils obtained from bituminous minerals, other than
5%
27101212
Petroleum oils and oils obtained from bituminous minerals, other than
5%
27101213
Petroleum oils and oils obtained from bituminous minerals, other than
5%
27101219
Petroleum oils and oils obtained from bituminous minerals, other than
5%
27101220
Petroleum oils and oils obtained from bituminous minerals, other than
5%

Frequently asked questions

What is HSN Code 27160000?
HSN Code 27160000 is the official Harmonized System of Nomenclature code for Electrical energy, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 27160000?
HSN Code 27160000 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 27160000 belong to?
HSN Code 27160000 falls under Chapter 27 -- Mineral fuels, oils of the GST tariff.
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