| 271000 | Petroleum oils and oils obtained from bituminous minerals (excluding crude); preparations containing >= 70% by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations n.e.s. | 5% |
| 271011 | Light oils and preparations, of petroleum or bituminous minerals which >= 90% by volume incl. losses" distil at 210°C "ASTM D 86 method" | 5% |
| 271012 | Light oils and preparations, of petroleum or bituminous minerals which >= 90% by volume "incl. losses" distil at 210°C "ASTM D 86 method" (excluding containing biodiesel) | 5% |
| 271013 | Petroleum spirit except aviation or motor fuel | 5% |
| 271014 | Petroleum spirit-type fuel | 5% |
| 271015 | White spirit | 5% |
| 271016 | Petroleum naphtha | 5% |
| 271019 | Medium oils and preparations, of petroleum or bituminous minerals, not containing biodiesel, n.e.s. ,Products include: Skf Grease | 5% |
| 271020 | Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations n.e.s. 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, containing biodiesel (excluding waste oils) | 5% |
| 271021 | Kerosene jet fuel | 5% |
| 271022 | Kerosene, for furnaces | 5% |
| 271025 | Kerosene lamp oil, motor kerosene, light diesel, etc | 5% |
| 271026 | Gas oils | 5% |
| 271027 | Diesel oils- No.2 furnace, marine diesel | 5% |
| 271029 | Fuel oils nes, heavy distillates | 5% |
| 271091 | Waste oils containing polychlorinated biphenyls [PCBs], polychlorinated terphenyls [PCTs] or polybrominated biphenyls [PBBs] | 5% |
| 271093 | Heavy furnace oil nes | 5% |
| 271094 | Petroleum oil used in road building | 5% |
| 271095 | Petroleum lubricating oils | 5% |
| 271096 | Petroleum lubricating greases | 5% |
| 271099 | Waste oils containing mainly petroleum or bituminous minerals (excluding those containing polychlorinated biphenyls [PCBs], polychlorinated terphenyls [PCTs] or polybrominated biphenyls [PBBs]) | 5% |
| 27100091 | *POL : LIGHT DISTILLATES | 5% |
| 27100092 | *POL : MIDDLE DISTILLATES | 5% |
| 27100093 | *OTHER POL PRODUCTS | 5% |
| 27100094 | *P.O.L. PRODUCTS | 5% |
| 27101111 | *SPECIAL BOILING POINT MOTOR SPIRITS ( OTHERTHAN BENZENE TOLUOL) WITH NOMIAL BOILING POINT RANGE 55-1150C | 5% |
| 27101112 | *SPECIAL BOILING POINT MOTOR SPIRIT (OTHER THAN BENZENE BENZOL TOLUENE TOLUOL) WITH NOMINAL BOILING POINT RANGE 63 -700C | 5% |
| 27101113 | *OTHER SPECIAL BOILING POINT MOTOR SPIRITS (OTHER THAN BENZENE,BENZOL, TOLUENE AND TOLUOL) | 5% |
| 27101119 | *OTHER MOTOR SPIRIT | 5% |
| 27101120 | *NATURAL GASOLINE LIQUID (NGL) | 5% |
| 27101190 | *OTHER LIGHT OILS AND PREPARATIONS | 5% |
| 27101211 | SPECIAL BOILING POINT SPIRITS (OTHER THAN BENZENE, TOLUOL) WITH NOMINAL BOILING POINT RANGE 55-115 0C | 5% |
| 27101212 | SPECIAL BOILING POINT SPIRITS (OTHER THAN BENZENE, BENZOL, TOLUENE AND TOLUOL) WITH NOMINAL BOILING POINT RANGE 63-700C | 5% |
| 27101213 | OTHER SPECIAL BOILING POINT SPIRITS (OTHER THAN BENZENE, BENZOL, TOLUENE AND TOLUOL) | 5% |
| 27101219 | OTHER | 5% |
| 27101220 | NATURAL GASOLINE LIQUID (NGL) | 5% |
| 27101290 | OTHER | 5% |
| 27101910 | SUPERIOR KEROSENE OIL (SKO) ,Products include: Kerosene Oil, Pds Kerosene | 5% |
| 27101920 | AVIATION TURBINE FUEL (ATF) | 5% |
| 27101930 | HIGH SPEED DIESEL (HSD) ,Products include: Diesel Fuel | 5% |
| 27101940 | LIGHT DIESEL OIL (LDO) ,Products include: Ldo, Light Diesel Oil | 5% |
| 27101950 | FUEL OIL ,Products include: Pyrolysis Oil, Pyrolysis Oil | 5% |
| 27101960 | BASE OIL | 5% |
| 27101970 | JUTE BATCHING OIL AND TEXTILE OIL | 5% |
| 27101980 | LUBRICATING OIL ,Products include: Castrol Oil, Automotive Lubricants, Castrol Grease, Rust Preventive Oil, Lithium Grease, Lube Oil, Diesel Engine Oil, Skf Grease | 5% |
| 27101990 | OTHER PETROLEUM OILS AND OILS OBTAINE FROMBITUMINOUS MINERALS NES ,Products include: Transformer Oil, Bearing Grease, Used Oil, Mineral Turpentine Oil, Paraffin Oil, White Mineral Oil, White Oil | 5% |
| 27102000 | PETROLEUM AND OILS OF BITUMINOUS MINERALS (OTHER THAN CRUDE) AND PREP N.E.S, CONTAINING BY WEIGHT >70% OF THE SAME, | 5% |
| 27109100 | WASTE OIL CONTAINING POLYCHLORINATED BIPHENYLS (PCBS)/TERPHENYLS (PCTS) OR POLYBROMINATED BIPHENYLS (PBBS) | 5% |
| 27109900 | OTHER WASTE OIL ,Products include: Waste Oil | 5% |
| 27101221 | Light Naptha | % |
| 27101222 | Heavy Naptha | % |
| 27101229 | Full orange naphtha | % |
| 27101231 | Solvent 60/80 | % |
| 27101232 | solvent 50/120 | % |
| 27101239 | Solvent 145/2015 | % |
| 27101241 | Motor gasoline conforming to standard IS 2796, | % |
| 27101242 | e20 fuel conforming to standard IS 17021 | % |
| 27101243 | E 12 fuel conforming to standard IS 17586 | % |
| 27101244 | E 15 fuel conforming to standard IS 17586 | % |
| 27101249 | M15 fuel conforming to standard IS 17076 | % |
| 27101250 | Aviation gasoline conforming to standard IS 1604 | % |
| 27101931 | Kerosene intermediate | % |
| 27101932 | Kerosene conforming to standard IS1459 | % |
| 27101939 | Aviation turbine fuels, kerosine type conforming to standard IS 1571 | % |
| 27101941 | Gas Oil | % |
| 27101942 | Vaccum gas oil | % |
| 27101943 | Light diesel oil conforming to standard IS 15770 | % |
| 27101944 | Automotive diesel fuel not containing biodiesel CONFORMING TO STANDARD IS 1460 | % |
| 27101949 | High flash high speed diesel fuel conformiing TO STANDARD IS 16861 | % |
| 27101951 | Grade LV | % |
| 27101952 | Grade MV1 | % |
| 27101953 | Grade MV2 | % |
| 27101959 | Grade HV | % |
| 27101961 | Distillate oil | % |
| 27101969 | Residual oil | % |
| 27101971 | Base oil | % |
| 27101972 | Engine Oil (internal combustion engine crankcase oils)conforming to standard IS 13656 | % |
| 27101973 | Engine oil conforming to standard IS 14234 | % |
| 27101974 | automotive gear oil conforming to standard IS 1118 | % |
| 27101975 | Industrial gear oil conforming to standard IS 8406 | % |
| 27101976 | General purpose machine and spindle oils conforming to standard IS 493 | % |
| 27101977 | Turbine lubricating oil conforming to standard IS 1012 | % |
| 27101978 | Other Lubricating oil, conforming to anyother BIS standard | % |
| 27101979 | Other Lubricating oil not conforming to any BIS standard | % |
| 27101981 | Cutting oil conforming to standard IS 1115 | % |
| 27101982 | Cutting oil (neat) conforming to standard IS 3065 | % |
| 27101983 | Hydraulic oil conforming to standard IS 3098 or IS 11656 | % |
| 27101984 | Industrial white oil conforming to standard IS 1083 | % |
| 27101985 | Insulating oil for transformer and circuit breaker (transformer and circuit breaker oils) conforming to standard IS 335 or IS 12463 | % |
| 27101986 | Minseral oil for cosmetic industry conforming to standard IS 7299 | % |
| 27101987 | Jute batching oil conforming to standard IS 1758 | % |
| 27101988 | other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard | % |
| 27101989 | other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil not conforming to any other BIS standard | % |
| 27102010 | Automotive diesel fuel, containing biodiesel conforming to standard IS 1460 | % |
| 27102020 | Diesel fuel blend (B6 to B20) conforming to standard IS 16531 | % |
| 27102090 | Other | % |
