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        GST on petroleum oils and related preparations applies with specified exclusions and an amendment affecting classification and coverage. GST applies to petroleum oils and oils obtained from bituminous minerals, including preparations containing 70% or more by weight of such oils and waste oils, with Avgas and Kerosene PDS treated as exceptions and petrol, diesel and ATF excluded; a notification amendment clarified the exclusions' textual framing.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST on petroleum oils and related preparations applies with specified exclusions and an amendment affecting classification and coverage.

                                GST applies to petroleum oils and oils obtained from bituminous minerals, including preparations containing 70% or more by weight of such oils and waste oils, with Avgas and Kerosene PDS treated as exceptions and petrol, diesel and ATF excluded; a notification amendment clarified the exclusions' textual framing.


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