27079900 is the designated HSN classification for 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 The Non-Aromatic Constituents - Other: Other, categorized under Chapter 27 – Mineral Fuels, Mineral Oils A in the GST tariff structure. Businesses involved in trading, manufacturing, or importing 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 The Non-Aromatic Constituents - Other: Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in kg. for billing purposes.
HSN Codes under Chapter 27 – Mineral Fuels, Mineral Oils A
Below are related HSN codes from Chapter 27 – Mineral Fuels, Mineral Oils A for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Mineral Fuels, Mineral Oils A... | 27011100 | Coal; Briquettes, Ovoids And Similar Solid Fuels ... | 2.50% | 2.50% | 5.00% |
| Mineral Fuels, Mineral Oils A... | 27011200 | Coal; Briquettes, Ovoids And Similar Solid Fuels ... | 2.50% | 2.50% | 5.00% |
| Mineral Fuels, Mineral Oils A... | 27011210 | Coal; Briquettes, Ovoids And Similar Solid Fuels M... | 2.50% | 2.50% | 5.00% |
| Mineral Fuels, Mineral Oils A... | 27011290 | Coal; Briquettes, Ovoids And Similar Solid Fuels M... | 0.025 | 0.025 | 0.05 |
| Mineral Fuels, Mineral Oils A... | 27011910 | Coal; Briquettes, Ovoids And Similar Solid Fuels ... | 2.50% | 2.50% | 5.00% |
| Mineral Fuels, Mineral Oils A... | 27011920 | Coal; Briquettes, Ovoids And Similar Solid Fuels ... | 2.50% | 2.50% | 5.00% |
| Mineral Fuels, Mineral Oils A... | 27011990 | Coal; Briquettes, Ovoids And Similar Solid Fuels ... | 0.025 | 0.025 | 0.05 |
| Mineral Fuels, Mineral Oils A... | 27012010 | Coal; Briquettes, Ovoids And Similar Solid Fuels ... | 2.50% | 2.50% | 5.00% |
| Mineral Fuels, Mineral Oils A... | 27012090 | Coal; Briquettes, Ovoids And Similar Solid Fuels ... | 0.025 | 0.025 | 0.05 |
| Mineral Fuels, Mineral Oils A... | 27021000 | Lignite, Whether Or Not Agglomerated, Excluding Je... | 0.025 | 0.025 | 0.05 |
GST Rates for HSN 27079900
The taxation of 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 The Non-Aromatic Constituents - Other: Other under HSN Code 27079900 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use kg. for Mineral Fuels, Mineral Oils A goods under Chapter 27.
Who Should Use HSN Code 27079900?
Manufacturers, wholesalers, retailers, and exporters dealing in 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 The Non-Aromatic Constituents - Other: Other are required to mention HSN 27079900 on all tax documents. This classification under Mineral Fuels, Mineral Oils A applies to businesses of all sizes operating within Chapter 27. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Planning to trade in 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 The Non-Aromatic Constituents - Other: Other? Complete GST registration to legally collect taxes on goods under HSN 27079900. Businesses importing or exporting Mineral Fuels, Mineral Oils A products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate HSN Code 27079900 usage for 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 The Non-Aromatic Constituents - Other: Other simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 27 – Mineral Fuels, Mineral Oils A to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 27079900 for accurate classification of 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 The Non-Aromatic Constituents - Other: Other.
Yes, registered businesses can claim input tax credit on 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 The Non-Aromatic Constituents - Other: Other purchases made under HSN 27079900. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when 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 The Non-Aromatic Constituents - Other: Other is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export 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 The Non-Aromatic Constituents - Other: Other internationally. For domestic trade within Mineral Fuels, Mineral Oils A, GST registration is sufficient.
