27101979
Unit: KGS

Other Lubricating oil not conforming to any BIS standard

PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS > Other > Other Lubricating oil not conforming to any BIS standard

BCD
5.0000%
IGST
18.0000%
SWS
10.0000%
AIDC
5.0000%
IMPORTFree
→ Calculate DutyChapter 27

Duty Rates

DUTY STRUCTURE (SCHEDULE RATES)
BCD
5%
→
SWS
10%
→
AIDC
5%
→
IGST
18%
→
TOTAL
24.8%
DutyStatutoryEffective (conditional)
Basic Customs Duty (BCD)5%5%
Social Welfare Surcharge (SWS)10%10%
AIDC5%5%
IGST18%18%

IGST Notification: 045/2025 — Serial No. I229

Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.

SECTION V — MINERAL PRODUCTS
Chapter 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Related HS Codes in Chapter 27

27101978
Other Lubricating oil, conforming to anyother BIS standard
27101977
Turbine lubricating oil conforming to standard IS 1012
27101981
Cutting oil conforming to standard IS 1115
27101976
General purpose machine and spindle oils conforming to standard IS 493
27101982
Cutting oil (neat) conforming to standard IS 3065
27101975
Industrial gear oil conforming to standard IS 8406