High speed diesel (HSD), light diesel oil and other medium and heavy oils.
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Diesel falls under HSN 2710, in chapter 27 (Mineral fuels and oils).
High speed diesel sits in subheading 271019 but is outside GST, like petrol and ATF. Other oils in the same subheading, such as furnace oil and lubricating oil, are inside GST, so the product name matters more than the code here. Businesses cannot claim input tax credit on diesel because no GST is charged on it.
| Code | Description |
|---|---|
| 271019 | Other petroleum oils: high speed diesel, light diesel oil, furnace oil and lubricating oils |
Diesel is outside GST: no CGST, SGST or IGST is charged on it. Outside GST for high speed diesel. Furnace oil, light diesel oil and lubricants of the same heading are taxable (lubricants at 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 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 27 |
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 diesel:
Diesel falls under HSN 2710: high speed diesel (HSD), light diesel oil and other medium and heavy oils. Common 6 digit codes are 271019 for other petroleum oils: high speed diesel, light diesel oil, furnace oil and lubricating oils.
Outside GST for high speed diesel. Furnace oil, light diesel oil and lubricants of the same heading are taxable (lubricants at 18%).
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.