{"id":75379,"date":"2026-04-06T08:51:45","date_gmt":"2026-04-06T08:51:45","guid":{"rendered":""},"modified":"2026-04-06T08:51:45","modified_gmt":"2026-04-06T08:51:45","slug":"gst-classification-of-biodiesel-blends-turns-on-petroleum-oil-content-splitting-b20-b30-from-b40-b70-under-different-tariff-items","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75379","title":{"rendered":"GST classification of biodiesel blends turns on petroleum oil content, splitting B20\/B30 from B40-B70 under different tariff items."},"content":{"rendered":"<p>GST classification of biodiesel blends turns on petroleum oil content, splitting B20\/B30 from B40-B70 under different tariff items.<br \/>Case-Laws<br \/>GST<br \/>GST classification of biodiesel-HSD blends follows the Customs Tariff Act, 1975 and the HSN Explanatory Notes adopted for GST interpretation. Blends containing 70% or more petroleum oils fall under Heading 2710: B20, conforming to IS 16531, is classifiable under tariff item 27102020, while B30 falls under the residual tariff item 27102090 because no specific entry covers it. Blends containing less than 70% petroleum oils are excluded from Heading 2710 and fall under Chapter 38: B40, B50, B60 and B70 are classifiable under tariff item 38260000 as biodiesel and mixtures thereof.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=98500\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST classification of biodiesel blends turns on petroleum oil content, splitting B20\/B30 from B40-B70 under different tariff items.Case-LawsGSTGST classification of biodiesel-HSD blends follows the Customs Tariff Act, 1975 and the HSN Explanatory Notes&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75379","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75379","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75379"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75379\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}