What products are classified under HSN 27040020 ?
It includes Coke & semi-coke: Lignite/peat
HSN Code 27040020 represents Coke & semi-coke: Lignite/peat under GST classification. This code helps businesses identify Coke & semi-coke: Lignite/peat correctly for billing, taxation, and trade. With HSN Code 27040020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Coke & semi-coke: Lignite/peat.
HSN Code 27040020 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 | 2704 | 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 : Coke and semi-coke of lignite or of peat | 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 : Coke and semi-coke of lignite or of peat
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
Coke & semi-coke: Lignite/peat does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Retort carbon (gas carbon) | |
| 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 : Retort carbon (gas carbon)
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
It includes Coke & semi-coke: Lignite/peat
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Coke & semi-coke: Lignite/peat; Nil for exempt items if applicable).
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.
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.
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.