Chapter 27 of the GST framework covers Mineral Fuels, Mineral Oils A, and HSN Code 27141000 specifically identifies Bitumen And Asphalt, Natural; Bituminous Or Oil Shale And Tar Sands; Asphaltites And Asphaltic Rocks -Bituminous Or Oil Shale And Tar Sands for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Bitumen And Asphalt, Natural; Bituminous Or Oil Shale And Tar Sands; Asphaltites And Asphaltic Rocks -Bituminous Or Oil Shale And Tar Sands. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 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 27141000
Tax liability for Bitumen And Asphalt, Natural; Bituminous Or Oil Shale And Tar Sands; Asphaltites And Asphaltic Rocks -Bituminous Or Oil Shale And Tar Sands under HSN 27141000 varies by transaction geography. CGST at 0.09 combined with SGST/UTGST at 0.09 applies to local sales. Interstate movement attracts IGST at 0.18. All billing for Chapter 27 – Mineral Fuels, Mineral Oils A products must use kg..
Who Should Use HSN Code 27141000?
Any business engaged in supplying Bitumen And Asphalt, Natural; Bituminous Or Oil Shale And Tar Sands; Asphaltites And Asphaltic Rocks -Bituminous Or Oil Shale And Tar Sands must apply HSN 27141000 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 Bitumen And Asphalt, Natural; Bituminous Or Oil Shale And Tar Sands; Asphaltites And Asphaltic Rocks -Bituminous Or Oil Shale And Tar Sands? GST registration is mandatory for collecting and remitting taxes on HSN 27141000 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
Proper use of HSN Code 27141000 for Bitumen And Asphalt, Natural; Bituminous Or Oil Shale And Tar Sands; Asphaltites And Asphaltic Rocks -Bituminous Or Oil Shale And Tar Sands streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 27 – Mineral Fuels, Mineral Oils A through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
Which chapter does HSN Code 27141000 belong to?
HSN Code 27141000 falls under Chapter 27 – Mineral Fuels, Mineral Oils A in the GST tariff schedule. This chapter covers various goods including Bitumen And Asphalt, Natural; Bituminous Or Oil Shale And Tar Sands; Asphaltites And Asphaltic Rocks -Bituminous Or Oil Shale And Tar Sands.
Is IGST applicable on Bitumen And Asphalt, Natural; Bituminous Or Oil Shale And Tar Sands; Asphaltites And Asphaltic Rocks -Bituminous Or Oil Shale And Tar Sands?
Yes, IGST at 0.18 is applicable when Bitumen And Asphalt, Natural; Bituminous Or Oil Shale And Tar Sands; Asphaltites And Asphaltic Rocks -Bituminous Or Oil Shale And Tar Sands is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Can e-commerce sellers use HSN Code 27141000?
Yes, e-commerce sellers dealing in Bitumen And Asphalt, Natural; Bituminous Or Oil Shale And Tar Sands; Asphaltites And Asphaltic Rocks -Bituminous Or Oil Shale And Tar Sands must use HSN 27141000 on their invoices. This applies to all online platforms operating under Mineral Fuels, Mineral Oils A classification.
How do I start an import business for Mineral Fuels, Mineral Oils A goods?
To import goods under Mineral Fuels, Mineral Oils A, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.
