Petroleum bitumen, petroleum coke and other residues of petroleum oils.
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Bitumen falls under HSN 2713, in chapter 27 (Mineral fuels and oils).
Road grade bitumen is subheading 271320 and taxed at 18%. Bitumen emulsions and cutback bitumen are mixtures of heading 2715, also 18%. Petroleum coke shares heading 2713 and is used as a fuel by cement plants.
| Code | Description |
|---|---|
| 271311 | Petroleum coke, not calcined |
| 271312 | Petroleum coke, calcined |
| 271320 | Petroleum bitumen |
| 271590 | Bituminous mixtures (cutback, emulsion) |
The GST rate on bitumen is 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 2713 |
| Above Rs 5 crore | 6 on every invoice | 271311, 271312, 271320 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 27 |
Here is how a line for bitumen looks on a tax invoice within one state: 10 × tonne at Rs 46,000.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Bitumen | 2713 | 10 × tonne | 46,000.00 | 4,60,000.00 | 41,400.00 | 41,400.00 | 5,42,800.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 82,800.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 27 (Mineral fuels and oils) covers: Coal, crude oil, petrol, diesel, lubricants, LPG, natural gas and bitumen.
Other pages in chapter 27
Products often bought, sold or invoiced together with bitumen:
Bitumen falls under HSN 2713: petroleum bitumen, petroleum coke and other residues of petroleum oils. Common 6 digit codes are 271311 for petroleum coke, not calcined and 271312 for petroleum coke, calcined.
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 2713 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 271311, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.