What products are classified under HSN 27011210 ?
It includes Light Diesel Oil (LDO)
HSN Code 27011210 represents Coking coal under GST classification. This code helps businesses identify Coking coal correctly for billing, taxation, and trade. With HSN Code 27011210, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Coking coal.
HSN Code 27011210 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | Coking coal | 2.5% | 2.5% | 5% | 0% |
Coking coal does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Coal, whether or not pulverised, but not agglomerated : Anthracite | |
| Coal, whether or not pulverised, but not agglomerated : Bituminous coal | |
| Other | |
| Coal, whether or not pulverised, but not agglomerated : Other coal : Coking coal | |
| Coal, whether or not pulverised, but not agglomerated : Other coal : Steam coal | |
| Coal, whether or not pulverised, but not agglomerated : Other coal : Other | |
| Briquettes, ovoids and similar solid fuels manufactured from coal : Anthracite agglomerated | |
| Briquettes, ovoids and similar solid fuels manufactured from coal : Other |
Coal, whether or not pulverised, but not agglomerated : Anthracite
Coal, whether or not pulverised, but not agglomerated : Bituminous coal
Other
Coal, whether or not pulverised, but not agglomerated : Other coal : Coking coal
Coal, whether or not pulverised, but not agglomerated : Other coal : Steam coal
Coal, whether or not pulverised, but not agglomerated : Other coal : Other
Briquettes, ovoids and similar solid fuels manufactured from coal : Anthracite agglomerated
Briquettes, ovoids and similar solid fuels manufactured from coal : Other
It includes Light Diesel Oil (LDO)
Under HSN 27011210, Coking coal attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.