Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Tariff Item Description of goods GST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
2716 00 00 Electrical energy 2.5% 2.5% 5% Nil
27 Bio-gas 2.5% 2.5% 5% Nil
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 2.5% 2.5% 5% Nil
2702 Lignite; whether or not agglomerated, excluding jet 2.5% 2.5% 5% Nil
2703 Peat (including peat litter), whether or not agglomerated 2.5% 2.5% 5% Nil
2704 lignite or of peat, Coke and semi coke of coal, retort carbon whether or not agglomerated 2.5% 2.5% 5% Nil
2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 2.5% 2.5% 5% Nil
2706 Tar distilled from coal, from lignite or from peat 2.5% 2.5% 5% Nil
2706 Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars 9% 9% 18% Nil
2710 Kerosene PDS 2.5% 2.5% 5% Nil
2711 12 00, 2711 13 00,2710 19 00 Liquefied propane and butane mixture, liquefied petroleum gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) costumers by the Indian oil corporation limited, Hindustan petroleum corporation limited or bharat petroleum corporation limited 2.5% 2.5% 5% Nil
2707 similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as benzole (benzene), toluole (toluene), xylole (xylenes), naphthalene Oils and other products of the distillation of high temperature coal tar 9% 9% 18% Nil
2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars 9% 9% 18% Nil
2710 [other than avgas and kerosene PDS and other than petrol, diesel and ATF, not in GST], 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 than petroleum crude; preparations not elsewhere specified or included, Petroleum oils and oils obtained from bituminous minerals. 9% 9% 18% Nil
2711 Petroleum gases and other gaseous hydrocarbons, ethylene, liquefied petroleum gases for supply to household domestic consumers or to non-domestic exempted category customers, propylene, butylenes and butadiene other than liquefied propane and butane mixture, such as propane, butanes 9% 9% 18% Nil
2712 other mineral waxes, and similar products obtained by synthesis or by other processes, lignite wax, peat wax, slack wax, ozokerite, whether or not coloured, Petroleum jelly; paraffin wax, micro-crystalline petroleum wax 9% 9% 18% Nil
2713 Petroleum coke, petroleum bitumen and residues of petroleum oils or of oils obtained from bituminous minerals 9% 9% 18% Nil
2714 bituminous or oil shale and tar sands; asphaltites and asphaltic rocks, Bitumen and asphalt, natural 9% 9% 18% Nil
2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 9% 9% 18% Nil
2710 avgas 9% 9% 18% Nil