HSN Code 2710Petrol / Diesel / ATF — GST 0%

Chapter 27 — Petroleum · Goods (HSN)

HSN code
2710
GST rate
0%
Type
goods

Full description

Petrol / Diesel / ATF — outside GST (state VAT + central excise)

Why this code: Motor spirit (petrol), high-speed diesel, aviation turbine fuel (ATF), crude petroleum and natural gas are kept OUTSIDE GST per Section 9(2) of the CGST Act — taxed by state VAT + central excise instead. Lubricants and other refined oils under heading 2710 sit at 18% GST (see code 2710-other / 2712 / 2713).

Conditional note: Only petrol, diesel, ATF, crude and natural gas are outside GST. Lubricants, engine oil, kerosene (PDS = 5%) and other refined products under heading 2710 are inside GST — verify the specific 8-digit tariff before invoicing.

GST rate breakdown

For an intra-state invoice, GST splits equally into CGST + SGST. For inter-state (or exports), it appears as a single IGST line.

CGST
0%
SGST / UTGST
0%
IGST
0%

Copy as invoice line

HSN: 2710 | Rate: 0% (CGST 0 + SGST 0)

Create an invoice with this HSNFree GST-compliant invoices via InvoiceOS — Part of KLI. Opens with HSN 2710 and 0% prefilled.

Common keywords & aliases

If your invoice description contains any of these terms, HSN 2710 is a likely match. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBIC schedule.

petroldieselATFmotor spiritoutside gstfuelaviation turbine fuelhigh speed dieselmsphsd

Related HSN codes

Other codes in the same heading or chapter — useful when you're narrowing down between adjacent classifications.

Looking up a different item?

Paste your product or service description and the matcher will suggest the most likely HSN/SAC code with the GST rate attached.

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HSN reporting requirement by turnover

  • Turnover < ₹5 Cr (B2C) → First 4 digits (e.g. 2710)
  • Turnover ≥ ₹5 Cr → First 6 digits (use the 6-digit child of 2710)
  • e-Invoice / e-Way bill mandatory → Full 8 digits (look up the specific 8-digit tariff under 2710 on the CBIC portal)

GST 2.0 note: Dataset reflects GST 2.0 reforms effective 22-Sep-2025 on 6 audit-flagged entries (2202, 2402, 2403, 2704, 8703, 8711). All other entries still reflect pre-reform rates — verify before invoicing.

Source: keyword-matched from a curated subset of the CBIC GST rate schedule. Dataset snapshot: 2025-10-01. Rates can change between notifications — verify before invoicing.