The HSN code for lpg cylinder is 2711. GST: 5% for household domestic supply; 18% for commercial supply. LPG for household domestic consumers is 5%; commercial LPG for hotels and restaurants is 18% unless supplied by IOCL, HPCL or BPCL to a non-domestic exempted category customer.
HSN code and GST rate for lpg cylinder
| Item | LPG cylinder |
|---|---|
| HSN heading | 2711 |
| Description | Liquefied petroleum gases (LPG), propane and butane |
| GST rate | 5% for household domestic supply; 18% for commercial supply |
LPG for household domestic consumers is 5%; commercial LPG for hotels and restaurants is 18% unless supplied by IOCL, HPCL or BPCL to a non-domestic exempted category customer.
Example: GST on a ₹1,000 sale of lpg cylinder
The rate depends on the value or the form of the goods (5% for household domestic supply; 18% for commercial supply). Work out which slab each line falls in, then apply it; the GST calculator shows the CGST, SGST or IGST split for any rate.
How to show it on your invoice
Write the HSN code against each item line: at least 4 digits (2711) 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.