About Chapter 27
Chapter 27 of the Harmonized System of Nomenclature (HSN) is titled “Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes”. It is part of Section V, Mineral Products, together with Chapter 25 (salt, sulphur, earths and stone, plastering materials) and Chapter 26 (ores, slag and ash).
The chapter is divided into 16 headings, from 2701 (coal; briquettes, ovoids and similar solid fuels manufactured from coal) to 2716 (electrical energy). The headings with the most codes that people search for are petroleum oils and oils obtained from bituminous minerals (2710), coal; briquettes, ovoids and similar solid fuels manufactured from coal (2701) and petroleum jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite (2712).
Note 1 keeps separate chemically defined organic compounds out of the chapter, with two exceptions, pure methane and pure propane, which are classified in heading 2711.
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 11 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 27: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: ITC(HS) Chapter 27, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).