GoodsHSN 2711 12 00, 2711 13 00, 2711
Liquefied Propane and Butane mixture, Liquefied Propane, 19 10 Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited — GST rate 5%
5%GST
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 2711 12 00, 2711 13 00, 2711 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, liquefied propane and butane mixture, liquefied propane, 19 10 liquefied butane and liquefied petroleum gases (lpg) for supply to non-domestic exempted category (ndec) customers by the indian oil corporation limited, hindustan petroleum corporation limited or bharat petroleum corporation limited classified under HSN 2711 12 00, 2711 13 00, 2711 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.