HSN Code 27040010 represents Retort Carbon (Gas Carbon) under GST classification. This code helps businesses identify Retort Carbon (Gas Carbon) correctly for billing, taxation, and trade. With HSN Code 27040010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Retort Carbon (Gas Carbon).
Manage correct HSN codes and GST rates with BUSY.
HSN Code 27040010 relates to the following description.
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
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%
Description of Goods
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Retort carbon (gas carbon)
Chapter
27 - Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Sub Chapter
2704 - Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Retort Carbon (Gas Carbon) does not include products with the following descriptions.
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Coke and semi-coke of lignite or of peat
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Hard coke of coal
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Soft coke of coal
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Other
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Coke and semi-coke of lignite or of peat
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Hard coke of coal
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Soft coke of coal
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2025-26₹17 Cr
0.0003% of India’s total imports
Trade Balance
FY 2025-26−₹17 Cr
Surplus rank #9489 of 12872 HSN codes
% of Sub-Chapter 2704
FY 2025-260.15%
Share of Sub-Chapter 2704’s total exports in FY 2025-26
Import side: 0.17% of Sub-Chapter 2704’s imports
Rank Within Sub-Chapter 2704
FY 2025-26#5 of 5
Position by export value among HSN codes in Sub-Chapter 2704
Import-side rank: #4 of 5
At a glance
42.19%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#8986
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+27,666.67%
Peak Growth Year
FY 2020-21 · strongest single-year move
0.15%
Contribution to Sub-Ch. 2704
Share of Sub-Chapter 2704 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−16.23
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.02% of Sub-Ch. 2704
Imports
16.27 ₹ Cr
0.0005% share
— YoY
0.13% of Sub-Ch. 2704
Balance
−9.84
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−25.00% YoY
0.01% of Sub-Ch. 2704
Imports
9.87 ₹ Cr
0.0003% share
−39.34% YoY
0.16% of Sub-Ch. 2704
Balance
+7.91
Exports
8.33 ₹ Cr
0.0004% share
+27,666.67% YoY
1.72% of Sub-Ch. 2704
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−95.74% YoY
0.01% of Sub-Ch. 2704
Balance
+83.93
Exports
83.99 ₹ Cr
0.0027% share
+908.28% YoY
2.01% of Sub-Ch. 2704
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−85.71% YoY
0.00% of Sub-Ch. 2704
Balance
−2.35
Exports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 2704
Imports
2.35 ₹ Cr
0.0000% share
+3,816.67% YoY
0.02% of Sub-Ch. 2704
Balance
−9.50
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.07% of Sub-Ch. 2704
Imports
9.78 ₹ Cr
0.0002% share
+316.17% YoY
0.08% of Sub-Ch. 2704
Balance
−17.69
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−57.14% YoY
0.03% of Sub-Ch. 2704
Imports
17.81 ₹ Cr
0.0003% share
+82.11% YoY
0.14% of Sub-Ch. 2704
Balance
−16.69
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+291.67% YoY
0.15% of Sub-Ch. 2704
Imports
17.16 ₹ Cr
0.0003% share
−3.65% YoY
0.17% of Sub-Ch. 2704
CAGR · 8-Year
Exports
42.19% /yr
Imports
0.76% /yr
reference, FY 2025-26
Export
₹322.87 Cr
Import
₹10,292.04 Cr
Trade Balance
−9,969.17
India's exports under HSN Code 27040010 have grown at a compound annual rate of 42.19% over 8 fiscal years, rising from ₹0.04 Crore in FY 2018-19 to ₹0.47 Crore in FY 2025-26.
In FY 2025-26, HSN Code 27040010 ranks #8986 out of 12872 HSN codes by total export value. Within Sub-Chapter 2704, it ranks #5 of 5. By trade surplus, it ranks #9489 of 12872.
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.
In FY 2025-26, India's imports of ₹17.16 Cr exceeded exports of ₹0.47 Cr, resulting in a trade deficit of ₹16.69 Crore — ranking #9489 of 12872 by surplus magnitude.
India's imports under HSN Code 27040010 have grown at 0.76% CAGR, reaching ₹17.16 Crore in FY 2025-26.
Among the 5 HSN codes under Sub-Chapter 2704, HSN Code 27040010 ranks #5 by export value — accounting for 0.15% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.17% share (rank #4).
Clear answers to common queries about HSN Code 27040010 and GST compliance.
It includes Retort Carbon (Gas Carbon)
Under HSN 27040010, Retort Carbon (Gas Carbon) 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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Retort Carbon (Gas Carbon); 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.