HSN Code 2710: Product Classification, GST Rate & Business Filing Guide

    Tallysolutions

    Tally Solutions

    Jun 2, 2026

    30 second summary | HSN Code 2710 covers petroleum oils, including fuels, lubricants and industrial oils. Most attract 5% or 18% GST, while petrol and diesel remain outside GST. Businesses must use correct HSN codes, follow turnover-based digit rules and ensure accurate classification for compliance, ITC eligibility and error-free filings.

    HSN Code 2710 classifies petroleum oils, including fuels, lubricants and industrial oils and determines their GST rate and reporting requirements for businesses. Most products under this code attract 5% or 18% GST, while petrol and diesel remain outside GST.

    For businesses, using the correct HSN code on invoices and reporting only GST-applicable goods in returns is essential for compliance, accurate ITC claims and error-free filings. The code structure and reporting requirements depend on turnover and the specific product being supplied.

    Comprehensive list of items covered under HSN Code 2710

    Here is the complete list of items covered under HSN Code 2710:

    HSN Code

    Product Category

    Key Products Covered

    GST Rate

    2710

    Petroleum Oils (General Category)

    Mineral oils, petroleum-based preparations (70%+ oil content)

    5% / 18%

    271011 – 271012

    Light Oils & Preparations

    Light oils, petroleum distillates

    5% / 18%

    27101221, 27101222, 27101229

    Naphtha Variants

    Light naphtha, heavy naphtha, full-range naphtha

    5% / 18%

    27101231, 27101232,  27101239

    Solvents

    Solvent 60/80, 50/120, 145/2015

    5% / 18%

    27101241, 27101242, 27101249,  27101250

    Motor & Aviation Fuels

    Motor gasoline, E20 fuel, M15 fuel, aviation gasoline

    5% / 18%

    27101930, 27101931, 27101932, 27101939

    Diesel & Kerosene

    High-speed diesel, kerosene, aviation turbine fuel

    5% / 18%

    27101971 – 27101979

    Lubricating Oils

    Engine oil, gear oil, turbine oil, spindle oil

    5%/18%

    27101981 – 27101989

    Industrial Oils

    Cutting oil, hydraulic oil, transformer oil, white oil

    5%/18%

    27102010 & 27102020

    Biodiesel Blends

    Diesel with biodiesel blends (B6–B20)

    5% / 18%

    27102090

    Other Petroleum Products

    Miscellaneous petroleum-based products

    5% / 18%

    Business filing guide for HSN Code 2710

    Business filing guide for HSN Code 2710

    HSN Code 2710 must be correctly reported in invoices and GST returns to ensure accurate tax reporting, proper classification and ITC eligibility. Even small errors can lead to mismatches across systems and compliance issues.

    Here is how to handle it in practice:

    • Where to report HSN Code 2710

    Start with the basics. The HSN code must appear on all tax invoices, as it serves as the basis for classification. In GST returns, include it in GSTR-1 for both B2B and B2C transactions to ensure outward supplies are correctly reported. If e-invoicing applies, include the HSN code there as well to maintain consistency.

    • Turnover-based HSN requirements

    The number of digits depends on turnover:

    • Up to ₹5 crore: 4-digit HSN code is sufficient
    • Above ₹5 crore: 6-digit HSN code is mandatory
    • Filing treatment for petroleum products

    Not all products under HSN Code 2710 are treated the same under GST. Petrol and diesel are outside GST and are not reported in GST returns. In contrast, lubricants and industrial oils are subject to GST and must be reported accurately.

    • Input Tax Credit considerations

    ITC depends on whether the product is covered under GST. For GST-applicable goods such as lubricants, ITC can be claimed, subject to conditions. For non-GST items such as petrol and diesel, ITC is not available, making correct classification important.

    • Documentation and compliance checklist

    A few simple checks can prevent major filing issues:

    • Ensure the correct HSN code is mentioned on every invoice
    • Maintain consistent classification across billing, accounting and returns
    • Match return data with invoices to avoid mismatches and notices

    Conclusion

    Getting HSN Code 2710 right comes down to correct classification, clarity on GST applicability and consistent reporting across invoices and returns. This directly impacts tax accuracy, ITC eligibility and overall compliance, making it a critical part of day-to-day business operations.

    Using a reliable system helps standardise HSN usage, minimise errors and keep filings aligned. TallyPrime enables businesses to manage HSN codes, generate GST-ready invoices and maintain accurate returns with greater control and efficiency.

    FAQs

    Common errors include incorrect product classification, missing HSN codes on invoices and mismatches between invoices and GST returns, all of which can affect compliance and reconciliation.

    Businesses with turnover up to ₹5 crore can use 4-digit HSN codes, while those above ₹5 crore must use 6-digit codes as per GST requirements.

    The correct sub-classification depends on the product’s composition, usage and specifications, as these determine the applicable GST rate and reporting requirements. Referring to detailed HSN lists or consulting a tax professional helps ensure accuracy.

    No, GST rates vary by product. Some petroleum products are also excluded from GST, so classification directly affects tax treatment.

    Accurate HSN classification ensures consistency between invoices and returns, reducing discrepancies and making GST reconciliation smoother.

    Published on June 2, 2026

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