Headings in chapter 27 and their GST
| HSN | Description | GST |
|---|---|---|
| 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal9 tariff items | 18% |
| 2702 | Lignite, whether or not agglomerated, excluding jet2 tariff items | 18% |
| 2703 | Peat (including peat litter), whether or not agglomerated2 tariff items | 18% |
| 2704 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon5 tariff items | 5% |
| 2705 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons1 tariff item | 5% |
| 2706 | Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars2 tariff items | 18% |
| 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 constituent8 tariff items | 18% |
| 2708 | Pitch and pitch coke, obtained from coal tar or from other mineral tars3 tariff items | 18% |
| 2709 | Petroleum oils and oils obtained from bituminous minerals, crude5 tariff items | 18% |
| 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 oils69 tariff items | 5% or 18% |
| 2711 | Petroleum gases and other gaseous hydrocarbons10 tariff items | 5% or 18% |
| 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 coloured10 tariff items | 18% |
| 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals8 tariff items | 18% |
| 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks5 tariff items | 18% |
| 2715 | Bituminous mixtures based on natural on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut backs)2 tariff items | 18% |
| 2716 | Electrical energy1 tariff item | 0% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.