HSN 2714: Bitumen and asphalt

HSN code 2714 covers: Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.

It is taxed at 5% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 2714 in the HSN/SAC column and 5 in the GST % column when you bill it.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.