LPG HSN Code 2711 and GST Rate
Liquefied petroleum gas (propane and butane) for domestic and commercial use.
इस पेज का अनुवाद अभी नहीं हुआ है, इसलिए यह अंग्रेज़ी में दिख रहा है।
- HSN code
- 2711
- GST rate
- 5% or 18%
- Chapter
- 27: Mineral fuels and oils
- Before 22 Sep 2025
- No change
What is the HSN code for LPG?
LPG falls under HSN 2711, in chapter 27 (Mineral fuels and oils).
LPG is liquefied propane and butane of heading 2711. The domestic 14.2 kg cylinder is taxed at 5%, while commercial and industrial LPG pays 18%. Natural gas and CNG of the same heading are outside GST.
| Code | Description |
|---|---|
| 271112 | Propane |
| 271113 | Butanes |
| 271119 | Other liquefied gases (LPG mixtures) |
GST rate on LPG
The GST rate on LPG is 5% or 18%. 5% on LPG supplied for household domestic consumers (including by the oil companies and their distributors). 18% on LPG for commercial and industrial use, such as 19 kg cylinders.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
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 | 2711 |
| Above Rs 5 crore | 6 on every invoice | 271112, 271113, 271119 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 27 |
Sample GST invoice line for LPG
Here is how a line for LPG looks on a tax invoice within one state: 10 × domestic cylinder of 14.2 kg at Rs 850.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| LPG | 2711 | 10 × domestic cylinder of 14.2 kg | 850.00 | 8,500.00 | 212.50 | 212.50 | 8,925.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 425.00 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 at a glance
Chapter 27 (Mineral fuels and oils) covers: Coal, crude oil, petrol, diesel, lubricants, LPG, natural gas and bitumen.
Other pages in chapter 27
Related HSN codes
Products often bought, sold or invoiced together with LPG:
अक्सर पूछे जाने वाले सवाल
What is the HSN code for LPG?
LPG falls under HSN 2711: liquefied petroleum gas (propane and butane) for domestic and commercial use. Common 6 digit codes are 271112 for propane and 271113 for butanes.
What is the GST rate on LPG?
5% on LPG supplied for household domestic consumers (including by the oil companies and their distributors). 18% on LPG for commercial and industrial use, such as 19 kg cylinders.
How many digits of the LPG HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 2711 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 271112, 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.