HSN code · Customs Tariff of India · No longer a tariff item
27101980 is not a tariff item in the current Customs Tariff of India: the CBIC edition as on 30 June 2024, with the Finance Act line changes to 1 May 2026, lists no 8-digit line 2710 19 80. Its sub-heading, 2710 19, is in force and is divided into 35 tariff items; goods once declared under 27101980 now fall under one of them. The lines, and how to choose between them, are below.
Status of this code
Not a tariff item in the current Customs Tariff of India
The change
What the current tariff shows, and what it does not.
27101980 was used as an 8-digit HSN code under sub-heading 2710 19 of 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 old line's wording and the Finance Act that removed it are not in the sources checked, so neither is stated here.
The CBIC edition as on 30 June 2024 of the Customs Tariff of India has no tariff item 2710 19 80. Sub-heading 2710 19 (Other
) is in force and is divided into 35 tariff items.
2710 19 33 was added later by the Finance (No. 2) Act 2024, Fourth Schedule, with effect from 1 October 2024.
The 35 lines listed below share the goods. Each has its own GST rate entries, shown on its page.
Where the goods went
35 tariff items of the Customs Tariff of India share the goods of 27101980. Grouped as the tariff prints them. All sit under sub-heading 2710 19 (“Other”) of heading 2710.
2710 19 202710 19 902710 19 312710 19 322710 19 332710 19 392710 19 412710 19 422710 19 432710 19 442710 19 492710 19 512710 19 522710 19 532710 19 592710 19 612710 19 692710 19 712710 19 722710 19 732710 19 742710 19 752710 19 762710 19 772710 19 782710 19 792710 19 812710 19 822710 19 832710 19 842710 19 852710 19 862710 19 872710 19 882710 19 89Each line is quoted from the Customs Tariff of India as printed. 26 of the 35 lines are linked to their own page here; the others are listed by code and wording only.
Choosing a line
Match your goods to the official wording. Only the Customs Tariff's own words are used below; nothing is added to them.
Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745→
2710 19 20Other(goods of this group not named in another line) →
2710 19 90Kerosene intermediate→
2710 19 31Kerosene conforming to standard IS 1459→
2710 19 32Blended Aviation turbine fuel→
2710 19 33Aviation turbine fuels, kerosene type conforming to standard IS 1571→
2710 19 39Gas oil→
2710 19 41Vacuum gas oil→
2710 19 42Light diesel oil conforming to standard IS 15770→
2710 19 43Automotive diesel fuel, not containing biodiesel, conforming to standard IS 1460→
2710 19 44High flash high speed diesel fuel conforming to standard IS 16861→
2710 19 49Grade LV→
2710 19 51Grade MV1→
2710 19 52Grade MV2→
2710 19 53Grade HV→
2710 19 59Distillate oil→
2710 19 61Residual oil→
2710 19 69Base oil→
2710 19 71Engine oil (internal combustion engine crankcase oils) conforming to standard IS 13656→
2710 19 72Engine oil conforming to standard IS 14234→
2710 19 73Automotive gear oil conforming to standard IS 1118→
2710 19 74Industrial gear oil conforming to standard IS 8406→
2710 19 75General purpose machinery and spindle oils conforming to standard IS 493→
2710 19 76Turbine lubricating oil conforming to standard IS 1012→
2710 19 77Other lubricating oil, conforming to any other BIS standard→
2710 19 78Other lubricating oil, not conforming to any BIS standard→
2710 19 79Cutting oil conforming to standard IS 1115→
2710 19 81Cutting oil (neat) conforming to standard IS 3065→
2710 19 82Hydraulic oil conforming to standard IS 3098 or IS 11656→
2710 19 83Industrial white oil conforming to standard IS 1083→
2710 19 84Insulating oil for transformer and circuit-breaker (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463→
2710 19 85Mineral oil for cosmetic industry conforming to standard IS 7299→
2710 19 86Jute batching oil conforming to standard IS 1758→
2710 19 87Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard→
2710 19 88Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil, not conforming to any BIS standard→
2710 19 89Start with the group: the tariff divides these lines into 7 groups, each headed by its own wording. Pick the group that describes your goods, then the line within it.
A line reading “Other” takes the goods of its group that no other line in the group names. Specific lines come before “Other”.
GST rates are not repeated here: each current code's page shows its own GST rate entries.
About this page
The current lines 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 code's absence is checked against the same edition; the date of its removal and its old wording are not stated, because no official source for them was found.
This is reference information on a code that is no longer a tariff item. 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 re-opens this page for an update.
Still see 27101980 on an old invoice, or not sure which current line to use? Use the WhatsApp button on this page or call +91 945 945 6700 and tell us which goods you are looking at.