---
title: "HSN Code for Coke & semi-coke: Retort carbon | HSN 27040010 GST Rate"
description: "Find HSN and GST Rates for 27040010 related to Coke & semi-coke: Retort carbon with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27040010/"
---

# HSN Code 27040010: Coke & semi-coke: Retort carbon

- [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 2704: Coal coke & semi-coke](https://busy.in/hsn/sub-chapter-2704/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Retort carbon (gas carbon) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 27040010 ?

It includes Coke & semi-coke: Retort carbon

### How much GST applies to Coke & semi-coke: Retort carbon?

Under HSN 27040010, Coke & semi-coke: Retort carbon attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Any common misclassification issue with Coke & semi-coke: Retort carbon?

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 Coke & semi-coke: Retort carbon?

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 Coke & semi-coke: Retort carbon is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Coke & semi-coke: Retort carbon; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Coke & semi-coke: Retort carbon?

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 Coke & semi-coke: Retort carbon?

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.

## India's trade performance: HSN Code 27040010 (FY 2024-25)

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

- Exports: < ₹1 Crore (−57.14% YoY) — 0.0000% of India's total exports
- Imports: ₹18 Cr (+82.11% YoY) — 0.0003% of India's total imports
- Trade balance: −₹18 Cr (Deficit); surplus rank #9466 of 12657 HSN codes
- Share of Sub-Chapter 2704: 0.03% of its exports; import side 0.14%
- Rank within Sub-Chapter 2704: #5 of 5 by export value; import-side #4

### Key metrics

- Export CAGR: 20.09% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9672 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +27,666.67% in FY 2020-21
- Contribution to Sub-Ch. 2704: 0.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 27040010

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. 2704 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2704 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.02% | 16.27 | 0.0005% | — | 0.13% | −16.23 | #9577 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −25.00% | 0.01% | 9.87 | 0.0003% | −39.34% | 0.16% | −9.84 | #9613 |
| FY 2020-21 | 8.33 | 0.0004% | +27,666.67% | 1.72% | < ₹1 Crore | 0.0000% | −95.74% | 0.01% | +7.91 | #5327 |
| FY 2021-22 | 83.99 | 0.0027% | +908.28% | 2.01% | < ₹1 Crore | 0.0000% | −85.71% | 0.00% | +83.93 | #2643 |
| FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | 2.35 | 0.0000% | +3,816.67% | 0.02% | −2.35 | — |
| FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.07% | 9.78 | 0.0002% | +316.17% | 0.08% | −9.50 | #9231 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −57.14% | 0.03% | 17.81 | 0.0003% | +82.11% | 0.14% | −17.69 | #9672 |

- CAGR (7-year): exports 20.09%/yr, imports 1.52%/yr (consistently Deficit)

## Key trade insights: HSN Code 27040010 export-import analysis

### Consistent export growth: 20.09% CAGR over 7 years

India's exports under HSN Code 27040010 have grown at a compound annual rate of 20.09% over 7 fiscal years, rising from ₹0.04 Crore in FY 2018-19 to ₹0.12 Crore in FY 2024-25.

### HSN Code 27040010 ranked #9672 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 27040010 ranks #9672 out of 12657 HSN codes by total export value. Within Sub-Chapter 2704, it ranks #5 of 5. By trade surplus, it ranks #9466 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 27040010 exports

The strongest single-year export movement for HSN Code 27040010 was recorded in FY 2020-21, when exports surged by 27,666.67% over the prior year.

### India records a trade deficit of ₹17.69 Crore in HSN Code 27040010 goods

In FY 2024-25, India's imports of ₹17.81 Cr exceeded exports of ₹0.12 Cr, resulting in a trade deficit of ₹17.69 Crore — ranking #9466 of 12657 by surplus magnitude.

### Import growth of 1.52% CAGR signals stable import dependency for Coke & semi-coke: Retort carbon

India's imports under HSN Code 27040010 have grown at 1.52% CAGR, reaching ₹17.81 Crore in FY 2024-25.

### HSN Code 27040010 contributes 0.03% of Sub-Chapter 2704 exports — ranked #5

Among the 5 HSN codes under Sub-Chapter 2704, HSN Code 27040010 ranks #5 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.14% share (rank #4).

## Related HSN Codes in Sub-Chapter 2704

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 27040030: Hard Coke of Coal](https://busy.in/hsn/hsn-27040030/) | ₹153 Cr |
| #2 | [HSN Code 27040090: Other Coke & Semi-Coke](https://busy.in/hsn/hsn-27040090/) | ₹133 Cr |
| #3 | [HSN Code 27040020: Coke & semi-coke: Lignite/peat](https://busy.in/hsn/hsn-27040020/) | ₹58 Cr |
| #4 | [HSN Code 27040040: Soft Coke of Coal](https://busy.in/hsn/hsn-27040040/) | < ₹1 Crore |
| #5 | HSN Code 27040010: Coke & semi-coke: Retort carbon (this hsn code) | < ₹1 Crore |