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A lubricant dealer sells engine oils, gear oils and greases that fall mostly under HSN 2710 and 3403, both at 18%, along with brake fluid under 3819 and coolant under 3820, also at 18%. The invoice must show the grade and viscosity, API or OEM specification, pack size in litres, batch number and manufacturing date. Petrol pumps that sell lubricants must bill them on GST invoices even though fuel itself is outside GST, and should keep the two kinds of sales clearly separated.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Diesel engine oil 15W-40, API CI-4 (20 L bucket) | 2710 | 5 BKT | 4,200.00 | 21,000.00 | 18% |
| Motorcycle engine oil 10W-30, JASO MA2 (1 L) | 2710 | 48 BTL | 360.00 | 17,280.00 | 18% |
| Multipurpose lithium grease (500 g) | 3403 | 24 PCS | 210.00 | 5,040.00 | 18% |
| Brake fluid DOT 4 (500 ml) | 3819 | 12 BTL | 240.00 | 2,880.00 | 18% |
| Radiator coolant, ready to use (1 L) | 3820 | 20 BTL | 190.00 | 3,800.00 | 18% |
| Taxable value | ₹50,000.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹9,000.00 | ||||
| Invoice total | ₹59,000.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: What Is an HSN Code and Why Does Every GST Invoice Need One? · E-Way Bill Limit and Rules: When You Need One and When You Don't · Batch and Expiry Tracking: How to Control Batch-Wise Stock
Petrol, diesel and ATF are outside GST, but lubricating oils and preparations are not. Notification 9/2025-CT(Rate) lists petroleum oils of heading 2710, other than the specified fuels, and lubricating preparations of heading 3403 in the 18% schedule. A lubricant dealer is therefore a normal GST supplier with full credit on purchases. The rate did not change in the 2025 rationalisation, so the main task is to classify each product correctly.
A fuel station selling both petrol and lubricants makes non-GST supplies of fuel and taxable supplies of lubricants. Credit on common inputs such as the canopy, electricity bills or accounting software must be apportioned under rule 42, because only the share used for taxable lubricants is eligible. Keep separate invoice series for lubricant sales and keep lubricant stock records apart from fuel stock to support this.
Hydraulic brake fluids fall under 3819 and anti-freezing preparations and coolants under 3820. Both are in the 18% schedule. They are often sold beside engine oils, but billing them as 'lubricants' under 2710 gives the wrong HSN in returns. The rate may be the same, yet HSN summaries in GSTR-1 must reflect the right heading, especially for dealers above the threshold for six-digit HSN reporting.
A truckload of 210 litre barrels easily exceeds ₹50,000 in value, so it needs an e-way bill. Dealers supplying several garages on one route can use one vehicle with multiple e-way bills, or a consolidated e-way bill. Small counter sales to walk-in customers do not need one, but a single delivery of several buckets to a workshop may.
Some dealers collect used oil from garages for re-refiners. Used oil is a hazardous waste with its own rules, and its sale by the dealer to an authorised re-refiner is a taxable supply. Keep a separate HSN and invoice series for waste oil so it is not confused with fresh lubricant sales.
Engine oil and other lubricating oils under HSN 2710 attract 18% GST. Lubricating preparations under 3403, such as greases, are also at 18%. These rates were not changed in the September 2025 rationalisation.
Yes. Petrol and diesel are outside GST, but lubricants are taxable goods. A petrol pump selling lubricants must be registered when it crosses the threshold and must issue GST invoices for lubricant sales.
Lubricating greases based on petroleum oils may fall under 2710, while lubricating preparations not based mainly on petroleum oils fall under 3403. Check the product composition and the manufacturer's HSN on the purchase invoice.
GST law does not require batch numbers, but oil companies, fleets and garages use them for quality tracing and warranty. Printing them on the invoice is good practice in this trade.
A free bottle given with a purchase, such as one litre free with a bucket, is usually part of a single price for the bundle. Show it as a zero-value line on the invoice and record the stock movement, so the free goods are not treated as an unrecorded supply.
Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · GST Council — Press release, 56th meeting recommendations (rate changes)
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