27101290
Unit: KGS
Other
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 > Light Oils and Preparations > Other
BCD
5.0000%
IGST
18.0000%
SWS
10.0000%
AIDC
5.0000%
IMPORTState Trading Enterprise
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
5%
SWS
10%
AIDC
5%
IGST
18%
TOTAL
24.8%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 5% | 5% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 5% | 5% |
| Additional Duty of Customs (ADC) | 14% | 14% |
| IGST | 18% | 18% |
IGST Notification: 045/2025 — Serial No. I229
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION V — MINERAL PRODUCTS
Chapter 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Related HS Codes in Chapter 27
27101250Aviation gasoline conforming to standard IS 1604
27101249M15 fuel conforming to standard IS 17076
27101244E 15 Fuel conforming to standard IS 17586
27101243E 12 Fuel conforming to standard IS 17586
27101242e20 fuel conforming to standard IS 17021
27101241Motor gasoline conforming to standard IS 2796,