HSN for Petrol n diesel non gst item

Hey Namrata! Regarding HSN for petrol and diesel (non-GST items) and how to report them in GSTR-9:

Key points:

1. Petrol and Diesel are outside the scope of GST (not taxable under GST Act).

2. Since these are non-GST supplies, they do not attract GST and technically do not appear in GST returns for tax purposes.

3. However, in GSTR-9 (Annual Return), Table 17 (HSN-wise summary of outward supplies) you need to report all outward supplies, including exempt or non-GST supplies.

What to do in Table 17 of GSTR-9 for Petrol & Diesel?

• Use the appropriate HSN code for petrol and diesel (even if exempt/non-GST) to disclose outward supplies value.

• For reference:

  • Petrol (Motor spirit) – HSN 2710

  • Diesel oil – HSN 2710 (same chapter)

• Mention the value of non-GST supplies (petrol/diesel) under respective HSN codes in Table 17.

• In the column for taxable value, mention zero (since no GST is applicable), but include the invoice value to reflect supply value.

• In the exempt supplies column, report the value of petrol and diesel sold (as they are exempt / outside GST).

Summary: