---
title: "HSN Code for Steam Coal | HSN 27011920 GST Rate"
description: "Find HSN and GST Rates for 27011920 related to Steam Coal with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27011920/"
---

# HSN Code 27011920: Steam 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 : Other coal : Steam 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 27011920 ?

It includes Steam Coal

### Any common misclassification issue with 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.

### Do e‑way bill and e‑invoice apply for Steam 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.

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

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).

### Can we claim ITC on inputs used to trade Steam Coal?

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.

### Does packaging or labelling change the GST for Steam 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.

## India's trade performance: HSN Code 27011920 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹146 Cr (−62.67% YoY) — 0.0040% of India's total exports
- Imports: ₹1,18,397 Cr (−17.81% YoY) — 1.9487% of India's total imports
- Trade balance: −₹1,18,251 Cr (Deficit); surplus rank #12653 of 12657 HSN codes
- Share of Sub-Chapter 2701: 7.96% of its exports; import side 47.45%
- Rank within Sub-Chapter 2701: #4 of 9 by export value; import-side #1

### Key metrics

- Export CAGR: 9.25% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2187 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +98.46% in FY 2023-24
- Contribution to Sub-Ch. 2701: 7.96% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 27011920

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 2701 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2701 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 85.89 | 0.0038% | — | 9.04% | 73,227.32 | 2.0428% | — | 42.84% | −73,141.43 | #2190 |
| FY 2019-20 | 115.53 | 0.0052% | +34.51% | 19.48% | 66,355.95 | 1.9821% | −9.38% | 43.45% | −66,240.42 | #1858 |
| FY 2020-21 | 156.92 | 0.0073% | +35.83% | 27.35% | 54,481.39 | 1.8697% | −17.90% | 46.96% | −54,324.47 | #1613 |
| FY 2021-22 | 282.29 | 0.0090% | +79.89% | 25.13% | 95,370.35 | 2.0866% | +75.05% | 41.69% | −95,088.06 | #1332 |
| FY 2022-23 | 197.16 | 0.0054% | −30.16% | 13.14% | 1,86,515.92 | 3.2441% | +95.57% | 48.62% | −1,86,318.76 | #1752 |
| FY 2023-24 | 391.29 | 0.0108% | +98.46% | 23.81% | 1,44,061.63 | 2.5653% | −22.76% | 46.44% | −1,43,670.34 | #1169 |
| FY 2024-25 | 146.07 | 0.0040% | −62.67% | 7.96% | 1,18,397.20 | 1.9487% | −17.81% | 47.45% | −1,18,251.13 | #2187 |

- CAGR (7-year): exports 9.25%/yr, imports 8.34%/yr (consistently Deficit)

## Key trade insights: HSN Code 27011920 export-import analysis

### Consistent export growth: 9.25% CAGR over 7 years

India's exports under HSN Code 27011920 have grown at a compound annual rate of 9.25% over 7 fiscal years, rising from ₹85.89 Crore in FY 2018-19 to ₹146.07 Crore in FY 2024-25.

### HSN Code 27011920 ranked #2187 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 27011920 ranks #2187 out of 12657 HSN codes by total export value. Within Sub-Chapter 2701, it ranks #4 of 9. By trade surplus, it ranks #12653 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 27011920 exports

The strongest single-year export movement for HSN Code 27011920 was recorded in FY 2023-24, when exports surged by 98.46% over the prior year.

### India records a trade deficit of ₹1,18,251.13 Crore in HSN Code 27011920 goods

In FY 2024-25, India's imports of ₹1,18,397.20 Cr exceeded exports of ₹146.07 Cr, resulting in a trade deficit of ₹1,18,251.13 Crore — ranking #12653 of 12657 by surplus magnitude.

### Import growth of 8.34% CAGR signals stable import dependency for Steam Coal

India's imports under HSN Code 27011920 have grown at 8.34% CAGR, reaching ₹1,18,397.20 Crore in FY 2024-25.

### HSN Code 27011920 contributes 7.96% of Sub-Chapter 2701 exports — ranked #4

Among the 9 HSN codes under Sub-Chapter 2701, HSN Code 27011920 ranks #4 by export value — accounting for 7.96% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 47.45% share (rank #1).

## Related HSN Codes in Sub-Chapter 2701

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 27011990: Other Coal (Non-Agglomerated)](https://busy.in/hsn/hsn-27011990/) | ₹1,013 Cr |
| #2 | [HSN Code 27011910: Coking Coal](https://busy.in/hsn/hsn-27011910/) | ₹395 Cr |
| #3 | [HSN Code 27011290: Phenols: Coal Tar Distillation Products](https://busy.in/hsn/hsn-27011290/) | ₹194 Cr |
| #4 | HSN Code 27011920: Steam Coal (this hsn code) | ₹146 Cr |
| #5 | [HSN Code 27011100: Anthracite coal](https://busy.in/hsn/hsn-27011100/) | ₹79 Cr |
| #6 | [HSN Code 27011210: Coking coal](https://busy.in/hsn/hsn-27011210/) | ₹6 Cr |
| #7 | [HSN Code 27012090: Coal Briquettes (Other)](https://busy.in/hsn/hsn-27012090/) | < ₹1 Crore |
| — | [HSN Code 27011200: Bituminous Coal](https://busy.in/hsn/hsn-27011200/) | Nil |
| — | [HSN Code 27012010: Anthracite Agglomerated Briquettes](https://busy.in/hsn/hsn-27012010/) | Nil |