Chapter · Chapter 27 · Section V, Mineral products
HS 27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
- Customs duty
- 0% to 15%
- 115 tariff items
- Import policy
- Mostly Free
- STE: 20 items, Restricted: 7 items, Prohibited: 4 items
- Export policy
- Mostly Free
- Restricted: 3 items, STE: 2 items
- Unit
- kg
Search codesRates as on 19 Oct 2026
Codes under this chapter
16 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 5% | 18% | kg |
| 2702 | Lignite, whether or not agglomerated, excluding jet | 5% | 18% | kg |
| 2703 | Peat (including peat litter), whether or not agglomerated | 5% | 18% | kg |
| 2704 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 5% | 5% | kg |
| 2705 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 5% | 5% | kg |
| 2706 | Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 5% | 18% | kg |
| 2707 | Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents | 2.5% | 18% | kg |
| 2708 | Pitch and pitch coke, obtained from coal tar or from other mineral tars | 5% | 18% | kg |
| 2709 | Petroleum oils and oils obtained from bituminous minerals, crude | 0% to 5% | Outside GST | kg |
| 2710 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils | 0% to 5% | Outside GST | kg |
| 2711 | Petroleum gases and other gaseous hydrocarbons | 2.5% to 15% | 18% | kg |
| 2712 | Petroleum jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured | 5% | 18% | kg |
| 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | 5% to 10% | 18% | kg |
| 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | 5% | 18% | kg |
| 2715 | Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut backs) | 5% | 18% | kg |
| 2716 | ELECTRICAL ENERGY 1000 Rs.2000 - kWh per 1000 kwh | — | 18% | — |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 115 tariff items: 0% to 15%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from Australia, China, Colombia, Indonesia, Japan and Russia: USD 42.95–128.83 per tonne, by origin and producer (until 30 Dec 2030). Low Ash Metallurgical Coke. 18/2026-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 83 tariff items
- STE: 20 tariff items
- Restricted: 7 tariff items
- Prohibited: 4 tariff items
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 111 tariff items
- Restricted: 3 tariff items
- STE: 2 tariff items
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.