LUBRICATION GUIDE
GST on Lubricants and HSN Code for Hydraulic Oil
By the PCG Technical Desk · Updated 27 September 2026
Quick answer: In India, petroleum lubricating oils and greases, including hydraulic, gear and engine oils, generally fall under HSN chapter heading 2710 (commonly 2710 19 80 for lubricating oils) and attract 18% GST. Always use the 8-digit HSN code printed on the supplier's invoice, and confirm classification with your tax advisor.
What to check on a lubricant invoice
- Supplier and buyer GSTIN, invoice number and date.
- Exact product name and grade, pack size and quantity.
- HSN code and GST rate on each line.
- E-invoice IRN/QR where applicable, and the e-way bill for transport.
Input tax credit
Businesses using lubricants in manufacturing can generally claim input tax credit (ITC) on GST paid, subject to GST rules and to the supplier filing returns. Buying from a registered, authorised supplier keeps this straightforward.
IndianOil publishes a GST rate chart for major petroleum products. Your tax advisor should confirm classification for special products. PCG supplies against proper GST invoices. Request a quote.
Outside Karnataka? The technical information on this page applies anywhere in India. PCG Business Solutions supplies SERVO in seven Karnataka districts. If you are in another state, send us your requirement and we will point you to IndianOil's authorised channel for your area, or answer any technical question about the grade.
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FAQ
FAQs
Hydraulic oil, as a petroleum lubricating oil, falls under HSN heading 2710, commonly 2710 19 80. Use the exact code on your supplier's invoice.
Lubricating oils and greases under HSN 2710 generally attract 18% GST.
