27101942
Unit: KGS
Vaccum gas oil
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 > Vaccum gas oil
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% |
| 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
27101941Gas Oil
27101943Light diesel oil conforming to standard IS 15770
27101944Automotive diesel fuel not containing biodiesel CONFORMING TO STANDARD IS 1460
27101939Aviation turbine fuels, kerosine type conforming to standard IS 1571
27101949High flash high speed diesel fuel conformiing TO STANDARD IS 16861
27101951Grade LV