What products are classified under HSN 27021000 ?
It includes Lignite, not agglomerated
HSN Code 27021000 represents Lignite, not agglomerated under GST classification. This code helps businesses identify Lignite, not agglomerated correctly for billing, taxation, and trade. With HSN Code 27021000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Lignite, not agglomerated.
HSN Code 27021000 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 | 2702 | Lignite, whether or not agglomerated, excluding jet |
Lignite, whether or not pulverised, but not agglomerated
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
Lignite, whether or not pulverised, but not agglomerated
Chapter
27 – Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Sub Chapter
2702 – Lignite, whether or not agglomerated, excluding jet
Lignite, not agglomerated does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Agglomerated lignite |
Agglomerated lignite
It includes Lignite, not agglomerated
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lignite, not agglomerated; Nil for exempt items if applicable).
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.
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.
Under HSN 27021000, Lignite, not agglomerated attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.