Petrol HSN Code 2710 and GST Rate
Motor spirit (petrol) and other light oils of petroleum.
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- HSN code
- 2710
- GST rate
- Outside GST
- Chapter
- 27: Mineral fuels and oils
- Before 22 Sep 2025
- No change
What is the HSN code for petrol?
Petrol falls under HSN 2710, in chapter 27 (Mineral fuels and oils).
Petrol is subheading 271012, but no GST is charged on it: it is one of five petroleum products kept outside GST until the GST Council decides otherwise. A petrol pump bill therefore shows VAT, not CGST and SGST. Lubricating oils of the same heading are fully taxable at 18%.
| Code | Description |
|---|---|
| 271012 | Light oils and preparations (motor spirit or petrol) |
GST rate on petrol
Petrol is outside GST: no CGST, SGST or IGST is charged on it. Outside GST. Petrol, diesel, aviation turbine fuel, crude oil and natural gas are not yet taxed under GST: they carry central excise duty and state VAT instead.
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 | 2710 |
| Above Rs 5 crore | 6 on every invoice | 271012 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 27 |
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 petrol:
Частые вопросы
What is the HSN code for petrol?
Petrol falls under HSN 2710: motor spirit (petrol) and other light oils of petroleum. Common 6 digit codes are 271012 for light oils and preparations (motor spirit or petrol).
What is the GST rate on petrol?
Outside GST. Petrol, diesel, aviation turbine fuel, crude oil and natural gas are not yet taxed under GST: they carry central excise duty and state VAT instead.
How many digits of the petrol 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 2710 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 271012, 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.