The engine oil hsn code is 2710 19 71, the tariff line for lubricating oil made from petroleum, and GST on engine oil and other lubricants is 18%. Gear oil, hydraulic oil, transformer oil and petroleum greases also sit in 2710, while lubricating preparations that are not mainly petroleum, such as some synthetic and cutting oils, go to 3403 at the same rate.
Petrol and diesel are in the same heading but outside GST. This page lists the lubricant lines, a workshop bill, the oil filter code and the difference between 2710 and 3403. Fuels are covered on the petrol and diesel page.
Engine oil and lubricants: codes and GST rates
Item / HSN / GST- Engine oil and motor oil18%Lubricating oil, petroleum based
- Gear oil18%Petroleum based lubricant
- Hydraulic oil18%For machines and tractors
- Transformer oil18%Insulating oil
- Grease, petroleum based18%Lubricating grease
- Lubricating preparations, synthetic18%Including cutting oils
- Anti rust sprays and release agents18%Lubricating preparations
- Oil filter for engines18%Filtering apparatus
- Grease guns18%Some are billed under 8424
- Petrol, diesel and ATFOutside GSTExcise and VAT apply
Quick facts
HSN heading
2710: petroleum oils other than crudeGST rate on lubricants
18% (9% CGST + 9% SGST)Synthetic lubricants
3403 at 18%Fuels
Petrol, diesel, ATF outside GSTDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
3403 for mineral engine oil
Engine oil hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Engine oil, 4T and multigrade oils | 2710 19 71 | 18% |
| Gear oil | 2710 19 | 18% |
| Hydraulic oil | 2710 19 | 18% |
| Transformer oil | 2710 19 | 18% |
| Turbine and compressor oil | 2710 19 | 18% |
| Grease, lithium or calcium based | 2710 19 | 18% |
| Synthetic lubricating preparations | 3403 | 18% |
| Cutting oils, rust preventives | 3403 | 18% |
| Brake fluid | 3819 | 18% |
| Coolant, anti freeze | 3820 | 18% |
| Oil filter | 8421 23 | 18% |
2710 hsn code description
Heading 2710 covers petroleum oils and oils from bituminous minerals, other than crude, and preparations containing 70% or more of such oils by weight. That takes in lubricating oils, greases and fuels. The lubricant lines are taxed at 18%. Motor spirit (petrol), high speed diesel and aviation turbine fuel are in the same heading but are outside GST for now.
Grease hsn code and gst rate
Lubricating greases based on petroleum oils are 2710 19 at 18%. Greases where petroleum oil is less than 70% fall under 3403. Both are 18%. Grease guns and grease nipples are classified as tools or fittings, usually 8467 or 8481, at 18%.
Hydraulic oil and transformer oil hsn code
Hydraulic oil for machines, tractors and lifts is a lubricating oil under 2710 19 at 18%. Transformer oil, used to insulate and cool transformers, is also 2710 19 at 18%.
2710 or 3403
If a lubricant contains 70% or more of petroleum oil by weight, it is 2710. If it contains less, or is based on synthetic or vegetable oils, it is 3403. Most engine oils in retail packs are 2710. Fully synthetic oils may be either, depending on their make up; the maker's technical sheet usually tells you.
Workshop invoice
Lubricant dealer to a workshop: Engine oil 15W40, 20 litre, HSN 2710 19 71, 10 buckets, taxable value Rs 48,000. Grease, HSN 2710 19, 20 kg, Rs 6,000. CGST 9% Rs 4,860. SGST 9% Rs 4,860. Total Rs 63,720.
Truck owners who pay GST on lubricants can set it off against their output tax, even though it cannot take credit on diesel, which has no GST. A GTA charging 5% cannot take credit on inputs, so lubricants are a cost for it. See transport.
Oil filter hsn code
Oil filters and fuel filters for engines are 8421 23 at 18%. Air filters are 8421 31. They are filtering apparatus, not lubricants. See auto parts.
Lubricant dealers should treat this as a broad outline. The 70% petroleum test decides between 2710 and 3403, so read the maker's technical sheet alongside the GST portal listing, and ask a GST practitioner or chartered accountant about blends.
Frequently asked questions
What is the engine oil hsn code?
Engine oil is lubricating oil under 2710 19 71, at 18%.
What is the 2710 hsn code gst rate?
Lubricating oils and greases under 2710 are 18%. Petrol, diesel and ATF are outside GST.
What is the grease hsn code?
Petroleum based grease is 2710 19. Greases with less than 70% petroleum oil are 3403. Both are 18%.
What is the hydraulic oil hsn code?
Hydraulic oil is 2710 19, at 18%.
What is the oil filter hsn code?
Oil filters for engines are 8421 23, at 18%.