Chapter 27 of the GST framework covers Mineral Fuels, Mineral Oils A, and HSN Code 27101931 specifically identifies Kerosene Intermediate for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Kerosene Intermediate. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% for interstate movements. The standard unit of measurement is kg..
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 27101931
The taxation of Kerosene Intermediate under HSN Code 27101931 depends on supply location. Intrastate transactions require CGST at 9.00% and SGST/UTGST at 9.00%. Interstate supplies are charged IGST at 18.00%. Invoices should consistently use kg. for Mineral Fuels, Mineral Oils A goods under Chapter 27.
Who Should Use HSN Code 27101931?
Any business engaged in supplying Kerosene Intermediate must apply HSN 27101931 on invoices. The Mineral Fuels, Mineral Oils A category under Chapter 27 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Starting a business involving Kerosene Intermediate? GST registration is mandatory for collecting and remitting taxes on HSN 27101931 goods. Companies planning international trade within Mineral Fuels, Mineral Oils A must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate application of HSN Code 27101931 for Kerosene Intermediate enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 27 – Mineral Fuels, Mineral Oils A should monitor rate updates (9.00%, 9.00%, 18.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 27101931 should I mention on invoices?
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 27101931 for accurate classification of Kerosene Intermediate.
Can I claim input tax credit on Kerosene Intermediate purchases?
Yes, registered businesses can claim input tax credit on Kerosene Intermediate purchases made under HSN 27101931. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.
What is the difference between CGST and IGST for HSN 27101931?
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Kerosene Intermediate is sold within the same state. IGST at 18.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Kerosene Intermediate domestically?
No, Import Export Code is only required if you plan to import or export Kerosene Intermediate internationally. For domestic trade within Mineral Fuels, Mineral Oils A, GST registration is sufficient.
