HSN code · Customs Tariff of India · GST rate
27101242 is the 8-digit HSN code for “Motor gasoline conforming to standard IS 2796, IS 17021, IS 17586 orIS 17076: E 20 fuel conforming to standard IS 17021”: tariff item 2710 12 42 under heading 2710 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 2710Sub-heading 2710 12Tariff item 2710 12 42
Motor gasoline conforming to standard IS 2796, IS 17021, IS 17586 orIS 17076: E 20 fuel conforming to standard IS 17021
Tariff item 2710 12 42 · Heading 2710 · 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.
271012428 digits: 27 + 10 + 12 + 422710 12 42E 20 fuel conforming to standard IS 17021How 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, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.
Light oils and preparations. Between the heading and this item the tariff also prints the lines “Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils”; “Motor gasoline conforming to standard IS 2796, IS 17021, IS 17586 orIS 17076”.
E 20 fuel conforming to standard IS 17021. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
No GST rate is stated for 27101242 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, 2710, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 271012, goes on B2B tax invoices.
Many businesses show the full 27101242, the tariff item itself.
Related codes
Heading 2710, petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils. The codes below sit closest to 27101242 in the Customs Tariff of India: the other tariff items under heading 2710. 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.
27101290Tariff item 2710 12 9027101232Tariff item 2710 12 3227101241Tariff item 2710 12 4127101931Tariff item 2710 19 3127101932Tariff item 2710 19 3227101939Tariff item 2710 19 3927101942Tariff item 2710 19 4227101943Tariff item 2710 19 4327101242, this page's code, is tariff item 2710 12 42 under the same heading. 3 of the codes listed share its sub-heading, 2710 12.
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 2710 or 271012; many businesses use the full 27101242.
Tariff item 2710 12 42 of the Customs Tariff of India, First Schedule: “E 20 fuel conforming to standard IS 17021”, under the line “Motor gasoline conforming to standard IS 2796, IS 17021, IS 17586 orIS 17076”, sub-heading 2710 12 (“Light oils and preparations”), the line “Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils”, heading 2710 (“Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils”), in chapter 27 (mineral fuels, mineral oils and products of their distillation, bituminous substances, mineral waxes), Section V (mineral products). Unit of quantity: kg.
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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