HSN code for Diesel — 2710 · Outside GST
Diesel is billed under HSN 2710, which covers petroleum oils and oils obtained from bituminous minerals, other than crude. It is outside GST, so no CGST, SGST or IGST is charged on it.
Also called: high speed diesel, HSD
GST on diesel
Outside GSTNo CGST, SGST or IGST. The price already carries state VAT and central excise.
Example invoice line
Bill it on a non-GST bill of its own, separate from items that carry GST.
What HSN 2710 covers
Petroleum oils and oils obtained from bituminous minerals, other than crude
Petrol, diesel, kerosene and lubricating oils. Petrol and diesel are outside GST for now; lubricants such as engine and gear oil are taxed at 18%.
Diesel is outside GST: the state levies VAT and the Centre levies excise duty. Bill it on a separate non-GST bill.
Also under 2710: Petrol, Engine Oil (18%), Gear Oil (18%)
Questions about diesel
What is the HSN code for diesel?
Diesel is classified under HSN 2710: Petroleum oils and oils obtained from bituminous minerals, other than crude.
What is the GST rate on diesel?
Diesel is outside GST. The state charges VAT and the Centre charges excise duty on it instead, so no CGST, SGST or IGST appears on the bill.
Is diesel ever taxed differently?
Diesel is outside GST: the state levies VAT and the Centre levies excise duty. Bill it on a separate non-GST bill.
Related HSN codes
Bill with the right HSN automatically — start free
Save diesel once with HSN 2710 and its rate, and InDhanPay Books puts the right code and the CGST/SGST or IGST split on every bill after that.
See also: billing software for petrol pumps.