The HSN code for engine oil and lubricants is 2710. GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Engine oil, gear oil and grease-based lubricants are 18%; petrol and diesel are outside GST.
HSN code and GST rate for engine oil and lubricants
| Item | Engine oil and lubricants |
|---|---|
| HSN heading | 2710 |
| Description | Petroleum oils and preparations with 70% or more petroleum oils, including lubricating oils |
| GST rate | 18% |
| Same state | 9% CGST + 9% SGST |
| Other state | 18% IGST |
Engine oil, gear oil and grease-based lubricants are 18%; petrol and diesel are outside GST.
Example: GST on a ₹1,000 sale of engine oil and lubricants
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
How to show it on your invoice
Write the HSN code against each item line: at least 4 digits (2710) if your turnover in the previous year was up to ₹5 crore, 6 digits above that. Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. A GST invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the taxable value and the tax for each rate. Make one in a minute with the free GST invoice generator, or keep billing in FundRaksha Book, which fills the HSN and splits the tax for you.