---
title: "HSN Code for Lignite, not agglomerated | HSN 27021000 GST Rate"
description: "Find HSN and GST Rates for 27021000 related to Lignite, not agglomerated with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27021000/"
---

# HSN Code 27021000: Lignite, not 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 2702: Lignite: Not Agglomerated](https://busy.in/hsn/sub-chapter-2702/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Lignite, whether or not pulverised, but not agglomerated | 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 27021000 ?

It includes Lignite, not agglomerated

### How should mixed supplies be billed when Lignite, not agglomerated is sold with other items?

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).

### Does packaging or labelling change the GST for Lignite, not 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 Lignite, not 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.

### How much GST applies to Lignite, not agglomerated?

Under HSN 27021000, Lignite, not agglomerated attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Any common misclassification issue with Lignite, not 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.

## India's trade performance: HSN Code 27021000 (FY 2024-25)

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

- Exports: < ₹1 Crore (−90.20% YoY) — 0.0000% of India's total exports
- Imports: ₹4 Cr (+132.68% YoY) — 0.0001% of India's total imports
- Trade balance: −₹3 Cr (Deficit); surplus rank #8410 of 12657 HSN codes
- Share of Sub-Chapter 2702: 13.89% of its exports; import side 84.96%
- Rank within Sub-Chapter 2702: #2 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: -1.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9301 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,162.50% in FY 2022-23
- Contribution to Sub-Ch. 2702: 13.89% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 27021000

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. 2702 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2702 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 1.10% | < ₹1 Crore | 0.0000% | — | 100.00% | −0.54 | #8596 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −3.57% | 0.84% | < ₹1 Crore | 0.0000% | −36.59% | 100.00% | −0.25 | #8633 |
| FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +9.62% | 100.00% | −0.57 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.39% | < ₹1 Crore | 0.0000% | +66.67% | 100.00% | −0.87 | #9630 |
| FY 2022-23 | 1.01 | 0.0000% | +1,162.50% | 11.17% | 1.93 | 0.0000% | +103.16% | 100.00% | −0.92 | #8094 |
| FY 2023-24 | 2.55 | 0.0001% | +152.48% | 18.57% | 1.53 | 0.0000% | −20.73% | 90.53% | +1.02 | #7310 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −90.20% | 13.89% | 3.56 | 0.0001% | +132.68% | 84.96% | −3.31 | #9301 |

- CAGR (7-year): exports -1.87%/yr, imports 27.72%/yr (consistently Deficit)

## Key trade insights: HSN Code 27021000 export-import analysis

### Export decline: -1.87% CAGR over 7 years

India's exports under HSN Code 27021000 have declined at a compound annual rate of -1.87% over 7 fiscal years, falling from ₹0.28 Crore in FY 2018-19 to ₹0.25 Crore in FY 2024-25.

### HSN Code 27021000 ranked #9301 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 27021000 ranks #9301 out of 12657 HSN codes by total export value. Within Sub-Chapter 2702, it ranks #2 of 2. By trade surplus, it ranks #8410 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 27021000 exports

The strongest single-year export movement for HSN Code 27021000 was recorded in FY 2022-23, when exports surged by 1,162.50% over the prior year.

### India records a trade deficit of ₹3.31 Crore in HSN Code 27021000 goods

In FY 2024-25, India's imports of ₹3.56 Cr exceeded exports of ₹0.25 Cr, resulting in a trade deficit of ₹3.31 Crore — ranking #8410 of 12657 by surplus magnitude.

### Import growth of 27.72% CAGR signals rising demand for Lignite, not agglomerated

India's imports under HSN Code 27021000 have grown at 27.72% CAGR, reaching ₹3.56 Crore in FY 2024-25.

### HSN Code 27021000 contributes 13.89% of Sub-Chapter 2702 exports — ranked #2

Among the 2 HSN codes under Sub-Chapter 2702, HSN Code 27021000 ranks #2 by export value — accounting for 13.89% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 84.96% share (rank #1).

## Related HSN Codes in Sub-Chapter 2702

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 27022000: Agglomerated lignite](https://busy.in/hsn/hsn-27022000/) | ₹2 Cr |
| #2 | HSN Code 27021000: Lignite, not agglomerated (this hsn code) | < ₹1 Crore |