HSN code · Customs Tariff of India · GST rate
27101974 is the 8-digit HSN code for “Base oil and lubricating oil: Automotive gear oil conforming to standard IS 1118”: tariff item 2710 19 74 under heading 2710 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5% or 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 27Heading 2710Sub-heading 2710 19Tariff item 2710 19 74
Base oil and lubricating oil: Automotive gear oil conforming to standard IS 1118
Tariff item 2710 19 74 · 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.
271019748 digits: 27 + 10 + 19 + 742710 19 74Automotive gear oil conforming to standard IS 1118How 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.
Other. 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”; “Base oil and lubricating oil”.
Automotive gear oil conforming to standard IS 1118. 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
3 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%. No single rate is stated for 27101974 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 2710 (this code's heading) | |||
| Schedule I, S. No. 207Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2710 | (a) Kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST iii. Marine Fuel 0.5% (FO) | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Schedule II, S. No. 29Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2710 | Petroleum oils and oils obtained from bituminous minerals, other than petroleum 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; Avgas (other than kerosene PDS, petrol, diesel and ATF which are not in GST) | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
| Entries for particular goods in chapter 27 | |||
| Schedule I, S. No. 204Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 27 | Bio-gas | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos.
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, 271019, goes on B2B tax invoices.
Many businesses show the full 27101974, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 3 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
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 27101974 in the Customs Tariff of India: the other tariff items under heading 2710 and the earlier tariff line this code replaced. 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.
27101975Tariff item 2710 19 7527101979Tariff item 2710 19 7927101981Tariff item 2710 19 8127101982Tariff item 2710 19 8227101983Tariff item 2710 19 8327101984Tariff item 2710 19 8427101985Tariff item 2710 19 8527101986Tariff item 2710 19 8627101974, this page's code, is tariff item 2710 19 74 under the same heading. 8 of the codes listed share its sub-heading, 2710 19.
The earlier line is no longer in the Customs Tariff of India; the page explains what changed and lists every current line that replaced it.
Questions
It depends on the goods: 3 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%: Schedule I, S. No. 207 (5%); Schedule II, S. No. 29 (18%); Schedule I, S. No. 204 (5%). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
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 271019; many businesses use the full 27101974.
Tariff item 2710 19 74 of the Customs Tariff of India, First Schedule: “Automotive gear oil conforming to standard IS 1118”, under the line “Base oil and lubricating oil”, sub-heading 2710 19 (“Other”), 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. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
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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