What products are classified under HSN 27022000 ?
It includes Agglomerated lignite
HSN Code 27022000 represents Agglomerated lignite under GST classification. This code helps businesses identify Agglomerated lignite correctly for billing, taxation, and trade. With HSN Code 27022000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Agglomerated lignite.
HSN Code 27022000 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 |
Agglomerated lignite
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
Agglomerated lignite
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
Agglomerated lignite does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Lignite, whether or not pulverised, but not agglomerated |
Lignite, whether or not pulverised, but not agglomerated
It includes Agglomerated lignite
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Agglomerated lignite; Nil for exempt items if applicable).
Under HSN 27022000, Agglomerated lignite attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
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.