---
title: "HSN Code for Other Coal (Non-Agglomerated) | HSN 27011990 GST Rate"
description: "Find HSN and GST Rates for 27011990 related to Other Coal (Non-Agglomerated) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27011990/"
---

# HSN Code 27011990: Other Coal (Non-Agglomerated)

- [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 : Other | 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 27011990 ?

It includes Other Coal (Non-Agglomerated)

### Do e‑way bill and e‑invoice apply for Other Coal (Non-Agglomerated)?

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 Other Coal (Non-Agglomerated) is sold with other items?

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

### Does packaging or labelling change the GST for Other Coal (Non-Agglomerated)?

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.

### Can we claim ITC on inputs used to trade Other Coal (Non-Agglomerated)?

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.

### Any common misclassification issue with Other Coal (Non-Agglomerated)?

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.

### How much GST applies to Other Coal (Non-Agglomerated)?

Under HSN 27011990, Other Coal (Non-Agglomerated) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

## India's trade performance: HSN Code 27011990 (FY 2024-25)

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

- Exports: ₹1,013 Cr (+29.53% YoY) — 0.0275% of India's total exports
- Imports: ₹23,644 Cr (−10.66% YoY) — 0.3892% of India's total imports
- Trade balance: −₹22,631 Cr (Deficit); surplus rank #12632 of 12657 HSN codes
- Share of Sub-Chapter 2701: 55.23% of its exports; import side 9.48%
- Rank within Sub-Chapter 2701: #1 of 9 by export value; import-side #3

### Key metrics

- Export CAGR: 4.88% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #519 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +101.08% in FY 2021-22
- Contribution to Sub-Ch. 2701: 55.23% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 27011990

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 | 761.44 | 0.0333% | — | 80.15% | 9,007.87 | 0.2513% | — | 5.27% | −8,246.43 | #435 |
| FY 2019-20 | 460.78 | 0.0209% | −39.49% | 77.69% | 8,285.41 | 0.2475% | −8.02% | 5.42% | −7,824.63 | #695 |
| FY 2020-21 | 410.90 | 0.0191% | −10.83% | 71.63% | 6,965.78 | 0.2391% | −15.93% | 6.00% | −6,554.88 | #810 |
| FY 2021-22 | 826.22 | 0.0263% | +101.08% | 73.54% | 16,229.95 | 0.3551% | +133.00% | 7.09% | −15,403.73 | #543 |
| FY 2022-23 | 881.77 | 0.0244% | +6.72% | 58.77% | 31,218.03 | 0.5430% | +92.35% | 8.14% | −30,336.26 | #561 |
| FY 2023-24 | 782.26 | 0.0216% | −11.29% | 47.60% | 26,464.44 | 0.4712% | −15.23% | 8.53% | −25,682.18 | #630 |
| FY 2024-25 | 1,013.30 | 0.0275% | +29.53% | 55.23% | 23,644.34 | 0.3892% | −10.66% | 9.48% | −22,631.04 | #519 |

- CAGR (7-year): exports 4.88%/yr, imports 17.45%/yr (consistently Deficit)

## Key trade insights: HSN Code 27011990 export-import analysis

### Consistent export growth: 4.88% CAGR over 7 years

India's exports under HSN Code 27011990 have grown at a compound annual rate of 4.88% over 7 fiscal years, rising from ₹761.44 Crore in FY 2018-19 to ₹1,013.30 Crore in FY 2024-25.

### HSN Code 27011990 ranked #519 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 27011990 ranks #519 out of 12657 HSN codes by total export value. Within Sub-Chapter 2701, it ranks #1 of 9. By trade surplus, it ranks #12632 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 27011990 exports

The strongest single-year export movement for HSN Code 27011990 was recorded in FY 2021-22, when exports surged by 101.08% over the prior year.

### India records a trade deficit of ₹22,631.04 Crore in HSN Code 27011990 goods

In FY 2024-25, India's imports of ₹23,644.34 Cr exceeded exports of ₹1,013.30 Cr, resulting in a trade deficit of ₹22,631.04 Crore — ranking #12632 of 12657 by surplus magnitude.

### Import growth of 17.45% CAGR signals rising demand for Other Coal (Non-Agglomerated)

India's imports under HSN Code 27011990 have grown at 17.45% CAGR, reaching ₹23,644.34 Crore in FY 2024-25.

### HSN Code 27011990 contributes 55.23% of Sub-Chapter 2701 exports — ranked #1

Among the 9 HSN codes under Sub-Chapter 2701, HSN Code 27011990 ranks #1 by export value — accounting for 55.23% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.48% share (rank #3).

## 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) (this hsn code) | ₹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](https://busy.in/hsn/hsn-27011920/) | ₹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 |