https://www.taxtmi.com/caselaws?id=789287 Blended fuels are classified under the GST tariff by reference to the specific product description and the HSN-based 70% petroleum-oil threshold. B20, being a biodiesel and high-speed diesel blend covered by the specific tariff description for diesel fuel blend B6 to B20, falls under tariff item 27102020. B30, with 70% high-speed diesel, is classified under tariff item 27102090, while B40, B50, B60 and B70, as mixtures containing less than 70% petroleum oils, fall under heading 3826 and tariff item 38260000. en-us Mon, 16 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789287 Blended fuels are classified under the GST tariff by reference to the specific product description and the HSN-based 70% petroleum-oil threshold. B20, being a biodiesel and high-speed diesel blend covered by the specific tariff description for diesel fuel blend B6 to B20, falls under tariff item 27102020. B30, with 70% high-speed diesel, is classified under tariff item 27102090, while B40, B50, B60 and B70, as mixtures containing less than 70% petroleum oils, fall under heading 3826 and tariff item 38260000. Case-Laws GST Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789287