GoodsHSN 2710
(a) Kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, (i) IFO 180 CST (ii) IFO 380 CST (iii) Marine Fuel 0.5% (FO) — GST rate 5%
5%GST
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 2710 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, (a) kerosene oil pds, (b) the following bunker fuels for use in ships or vessels, namely, (i) ifo 180 cst (ii) ifo 380 cst (iii) marine fuel 0.5% (fo) classified under HSN 2710 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST.