Thursday, 25 May 2017

GST Rate Schedule Chapter - 27 (Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes)

Chapter
27 (Mineral     fuels, mineral  oils  and products  of  their distillation; bituminous substances; mineral waxes)
  
Nil
-

5%
1. Coal; briquettes, ovoids and similar solid                 fuels
manufactured   from coal [2701]
2. Lignite, whether or not agglomerated, excluding jet. [2702]
3. Peat (including peat litter), whether or not agglomerated [2703]
4. Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon [2704]
5. Tar distilled from coal, from lignite or from peat [2706]
6.   Kerosene PDS
7.   Liquefied    Propane and Butane mixture, Liquefied   Propane, Liquefied      Butane and            Liquefied Petroleum       Gases (LPG) for supply to household domestic consumers    or    to non-domestic exempted    category (NDEC)   customers by  the   Indian   Oil Corporation Limited,   Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
8. Coal gas, water gas, producer gas and similar gases, other than petroleum gases and   other   gaseous hydrocarbons [2705] 

12%
1.  Bio-gas
  
18%
All  goods  not  specified elsewhere
1.   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, such as Benzole    (benzene), Toluole      (toluene), Xylole       (xylenes), Naphthelene
2.   2708   Pitch  and pitch coke, obtained from coal tar or from other mineral tars.
3.   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; [other than Avgas and Kerosene PDS], such as Superior kerosene Oil (SKO), Fuel oil, Base oil, Jute batching oil and textile                   oil,
Lubricating          oil, Waste    oil    [Other
than petrol, Diesel and ATF, not in GST]
9.   2711          Petroleum gases     and     other gaseous hydrocarbons,    such as Propane, Butanes, Ethylene,  propylene, butylene               and butadiene [Other than Liquefied     Propane and  Butane  mixture, Liquefied    Propane, Liquefied Butane and Liquefied  Petroleum Gases    (LPG)    for supply to household domestic consumers or   to   non-domestic exempted     category (NDEC)    customers by   the   Indian   Oil Corporation Limited, Hindustan petroleum Corporation  Limited or  Bharat  Petroleum Corporation Limited,]
4.   2712          Petroleum jelly;   paraffin   wax, micro-crystalline 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.   2713          Petroleum
coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.
6.   2714          Bitumen and  asphalt,  natural; bituminous    or    oil shale  and  tar  sands; asphaltites            and asphaltic rocks.
7. 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).
petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs).
28%
1. Avgas[2710]



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