---
title: "HSN Code for Coke & semi-coke: Lignite/peat | HSN 27040020 GST Rate"
description: "Find HSN and GST Rates for 27040020 related to Coke & semi-coke: Lignite/peat with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27040020/"
---

# HSN Code 27040020: Coke & semi-coke: Lignite/peat

- [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 : Coke and semi-coke of lignite or of peat | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 27040020 ?

It includes Coke & semi-coke: Lignite/peat

### How should mixed supplies be billed when Coke & semi-coke: Lignite/peat 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: Lignite/peat; Nil for exempt items if applicable).

### Any common misclassification issue with Coke & semi-coke: Lignite/peat?

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: Lignite/peat?

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.

### Does packaging or labelling change the GST for Coke & semi-coke: Lignite/peat?

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: Lignite/peat?

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 27040020 (FY 2024-25)

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

- Exports: ₹58 Cr — 0.0016% of India's total exports
- Imports: ₹332 Cr (+132.60% YoY) — 0.0055% of India's total imports
- Trade balance: −₹274 Cr (Deficit); surplus rank #11537 of 12657 HSN codes
- Share of Sub-Chapter 2704: 16.89% of its exports; import side 2.56%
- Rank within Sub-Chapter 2704: #3 of 5 by export value; import-side #3

### Key metrics

- Export CAGR: -18.42% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3417 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +465.88% in FY 2021-22
- Contribution to Sub-Ch. 2704: 16.89% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 27040020

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 | 197.84 | 0.0087% | — | 89.69% | 39.53 | 0.0011% | — | 0.33% | +158.31 | #1321 |
| FY 2019-20 | 216.11 | 0.0098% | +9.23% | 90.67% | 106.93 | 0.0032% | +170.50% | 1.75% | +109.18 | #1250 |
| FY 2020-21 | 454.39 | 0.0211% | +110.26% | 93.60% | 40.35 | 0.0014% | −62.27% | 0.90% | +414.04 | #741 |
| FY 2021-22 | 2,571.32 | 0.0819% | +465.88% | 61.43% | 36.86 | 0.0008% | −8.65% | 0.45% | +2,534.46 | #178 |
| FY 2022-23 | 1,486.52 | 0.0411% | −42.19% | 95.49% | 96.81 | 0.0017% | +162.64% | 0.71% | +1,389.71 | #346 |
| FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | 142.80 | 0.0025% | +47.51% | 1.23% | −142.80 | — |
| FY 2024-25 | 58.33 | 0.0016% | — | 16.89% | 332.15 | 0.0055% | +132.60% | 2.56% | −273.82 | #3417 |

- CAGR (7-year): exports -18.42%/yr, imports 42.58%/yr (consistently Deficit)

## Key trade insights: HSN Code 27040020 export-import analysis

### Export decline: -18.42% CAGR over 7 years

India's exports under HSN Code 27040020 have declined at a compound annual rate of -18.42% over 7 fiscal years, falling from ₹197.84 Crore in FY 2018-19 to ₹58.33 Crore in FY 2024-25.

### HSN Code 27040020 ranked #3417 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 27040020 ranks #3417 out of 12657 HSN codes by total export value. Within Sub-Chapter 2704, it ranks #3 of 5. By trade surplus, it ranks #11537 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 27040020 exports

The strongest single-year export movement for HSN Code 27040020 was recorded in FY 2021-22, when exports surged by 465.88% over the prior year.

### India records a trade deficit of ₹273.82 Crore in HSN Code 27040020 goods

In FY 2024-25, India's imports of ₹332.15 Cr exceeded exports of ₹58.33 Cr, resulting in a trade deficit of ₹273.82 Crore — ranking #11537 of 12657 by surplus magnitude.

### Import growth of 42.58% CAGR signals rising demand for Coke & semi-coke: Lignite/peat

India's imports under HSN Code 27040020 have grown at 42.58% CAGR, reaching ₹332.15 Crore in FY 2024-25.

### HSN Code 27040020 contributes 16.89% of Sub-Chapter 2704 exports — ranked #3

Among the 5 HSN codes under Sub-Chapter 2704, HSN Code 27040020 ranks #3 by export value — accounting for 16.89% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.56% share (rank #3).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-27040010/) | < ₹1 Crore |