HSN code · Customs Tariff of India · GST rate
27090090 is the 8-digit HSN code for “Petroleum oils and oils obtained from bituminous minerals, crude: OTHER”: tariff item 2709 00 90 under heading 2709 of the Customs Tariff of India. No GST rate is shown for this code: s.9(2) of the CGST Act levies GST on this fuel only from a date to be notified. The sections are quoted below. Search a code or product below, or copy the code for your invoice.
This code
Chapter 27Heading 2709Sub-heading 2709 00Tariff item 2709 00 90
Petroleum oils and oils obtained from bituminous minerals, crude: OTHER
Tariff item 2709 00 90 · Heading 2709 · Chapter 27, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
270900908 digits: 27 + 09 + 00 + 902709 00 90OTHERHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 27 covers mineral fuels, mineral oils and products of their distillation, bituminous substances, mineral waxes. It sits in Section V, mineral products.
Petroleum oils and oils obtained from bituminous minerals, crude.
PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE.
OTHER. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
GST rate
No GST rate is stated for 27090090 on this page. The legal text that governs these goods is quoted below, as fetched from the official source.
Section 9(2) of the Central Goods and Services Tax Act, 2017: the central tax on the supply of "petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council".
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 2709, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 270900, goes on B2B tax invoices.
Many businesses show the full 27090090, the tariff item itself.
Related codes
Heading 2709, petroleum oils and oils obtained from bituminous minerals, crude. The codes below sit closest to 27090090 in the Customs Tariff of India: codes elsewhere in chapter 27. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
27101232Heading 2710 · tariff item 2710 12 3227101241Heading 2710 · tariff item 2710 12 41Codes under other headings of chapter 27, mineral fuels, mineral oils and products of their distillation, bituminous substances, mineral waxes. Each page shows that code's own heading and GST rate entries.
Questions
No rate is stated. Section 9(2) of the Central Goods and Services Tax Act, 2017: the central tax on the supply of "petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council".
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 2709 or 270900; many businesses use the full 27090090.
Tariff item 2709 00 90 of the Customs Tariff of India, First Schedule: “OTHER”, under sub-heading 2709 00 (“PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE”), heading 2709 (“Petroleum oils and oils obtained from bituminous minerals, crude”), in chapter 27 (mineral fuels, mineral oils and products of their distillation, bituminous substances, mineral waxes), Section V (mineral products).
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. No GST rate entry is shown for this code; the legal position is quoted from the Central Goods and Services Tax Act, 2017, section 9 (CBIC GST portal copy, as amended up to 30 September 2020) and the Constitution of India, article 366(12A) (Legislative Department edition as on 1 May 2024).
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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