HSN code directory

HSN Code 2707: Oils and other products of the distillation of high

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


All 8-digit HSN codes under this heading

HSN codeDescription
27071000Benzol (benzene)
27072000Toluol (toluene)
27073000Xylol (xylenes)
27074000Naphthelene
27075000Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250oc by the astm d 86 method
27076000Phenols
27079100Other: creosote oils
27079900Other: other


GST rate guide for this chapter

Coal is taxed at 18% from 22 September 2025, and LPG for household use at 5%. Petrol, diesel, crude oil, natural gas and aviation turbine fuel are outside GST. Electrical energy is exempt.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.