Insulating oil for transformer and circuit breaker (transformer and circuit breaker oils) conforming to standard IS 335 or IS 12463

Name: HS 27101985 — Insulating oil for transformer and circuit breaker (transformer and circuit breaker oils) conforming to standard IS 335 or IS 12463
SKU: 27101985

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 > Insulating oil for transformer and circuit breaker (transformer and circuit breaker oils) conforming to standard IS 335 or IS 12463

BCD

5.0000%

IGST

18.0000%

SWS

10.0000%

AIDC

5.0000%

IMPORTFree

→ Calculate Duty Chapter 27

Duty Rates

DUTY STRUCTURE (SCHEDULE RATES)

BCD

5%

→

SWS

10%

→

AIDC

5%

→

IGST

18%

→

TOTAL

24.8%

Duty	Statutory	Effective (conditional)
Basic Customs Duty (BCD)	5%	5%
Social Welfare Surcharge (SWS)	10%	10%
AIDC	5%	5%
IGST	18%	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.