---
title: "HSN Code for Coking coal | HSN 26202900 GST Rate"
description: "Find HSN and GST Rates for 26202900 related to Coking coal with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-26202900/"
---

# HSN Code 26202900: Coking coal

- [Section 05: Guide to HSN Section 05](https://busy.in/hsn/section-05/)
- [Chapter 26: Ores, Slag and Ash](https://busy.in/hsn/chapter-26/)
- [Sub-chapter 2620: Slag & residues with metals](https://busy.in/hsn/sub-chapter-2620/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds - containing mainly lead: other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 26202900 ?

It includes Asbestos – asbestos: other: other

### How should mixed supplies be billed when Coking coal is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Coking coal; Nil for exempt items if applicable).

### How much GST applies to Coking coal?

Under HSN 26202900, Coking coal attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Coking coal?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Any common misclassification issue with Coking coal?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Coking coal?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Coking coal?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.