Engine oil, gear oil, hydraulic oil and other lubricating oils and greases.
Lubricants falls under HSN 2710, in chapter 27 (Mineral fuels and oils).
Mineral lubricating oils are classified in 271019 when petroleum oil makes up 70% or more by weight; preparations with less mineral oil, and most greases, go to heading 3403. Both are taxed at 18%. Unlike diesel in the same subheading, lubricants are fully inside GST and their input tax credit can be claimed.
| Code | Description |
|---|---|
| 271019 | Other petroleum oils including lubricating oils (engine oil, gear oil) |
| 340319 | Lubricating preparations containing petroleum oils below 70% |
| 340399 | Other lubricating preparations (greases) |
The GST rate on lubricants 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 | 2710 |
| Above Rs 5 crore | 6 on every invoice | 271019, 340319, 340399 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 27 |
Here is how a line for lubricants looks on a tax invoice within one state: 20 × litre at Rs 340.00 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) |
|---|---|---|---|---|---|---|---|
| Lubricants | 2710 | 20 × litre | 340.00 | 6,800.00 | 612.00 | 612.00 | 8,024.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 1,224.00 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.
Products often bought, sold or invoiced together with lubricants:
Lubricants falls under HSN 2710: engine oil, gear oil, hydraulic oil and other lubricating oils and greases. Common 6 digit codes are 271019 for other petroleum oils including lubricating oils (engine oil, gear oil) and 340319 for lubricating preparations containing petroleum oils below 70%.
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 2710 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 271019, 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.