Description of Goods
Coal, whether or not pulverised, but not agglomerated : Bituminous coal
Chapter
27 - Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Sub Chapter
2701 - Coal; briquettes, ovoids and similar solid fuels manufactured from coal
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
See note
CESS note
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