Chapter 27:  Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

NIL (Not taxable)

-NIL-

5% Tax bracket

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% Tax bracket

1. Bio-gas

18% Tax bracket

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 nonaromatic 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] 4. 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,] 5. 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. 6. 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. 7. 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks. 8. 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).

28% Tax bracket

1. Avgas [2710]