What products are classified under HSN 27011920 ?
It includes Steam Coal
HSN Code 27011920 represents Steam Coal under GST classification. This code helps businesses identify Steam Coal correctly for billing, taxation, and trade. With HSN Code 27011920, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Steam Coal.
HSN Code 27011920 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 |
Coal, whether or not pulverised, but not agglomerated : Other coal : Steam coal
CESS: 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
|
2.5% | 2.5% | 5% | See note |
Description of goods
Coal, whether or not pulverised, but not agglomerated : Other coal : Steam 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
Steam 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 | |
| Coking coal | |
| Other | |
| Coal, whether or not pulverised, but not agglomerated : Other coal : Coking 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
Coking coal
Other
Coal, whether or not pulverised, but not agglomerated : Other coal : Coking 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
| Order Number | Description |
|---|---|
| M/S. Jsw Energy Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra) |
M/S. Jsw Energy Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
It includes Steam 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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Steam Coal; Nil for exempt items if applicable).
If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.