---
title: "HSN Code for Bituminous Coal | HSN 27011200 GST Rate"
description: "Find HSN and GST Rates for 27011200 related to Bituminous Coal with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27011200/"
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# HSN Code 27011200: Bituminous Coal

- [Section 05: Guide to HSN Section 05](https://busy.in/hsn/section-05/)
- [Chapter 27: Bituminous Substances, Mineral fuel & Oils](https://busy.in/hsn/chapter-27/)
- [Sub-chapter 2701: Coal briquettes](https://busy.in/hsn/sub-chapter-2701/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Coal, whether or not pulverised, but not agglomerated : Bituminous coal | 2.5% | 2.5% | 5% | Rs. 400 Per tonne/ Nil (If Coal rejects supplied by coal washery, arising out of coal on which compensation cess has been paid and input tax credit thereof has not been availed by any person |

## Frequently asked questions

### What products are classified under HSN 27011200 ?

It includes Bituminous Coal

### How should mixed supplies be billed when Bituminous Coal is sold with other items?

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

### How much GST applies to Bituminous Coal?

Under HSN 27011200, Bituminous Coal attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Any common misclassification issue with Bituminous Coal?

Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Bituminous Coal?

Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Does packaging or labelling change the GST for Bituminous Coal?

For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.