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 or export of Coke & semi-coke: Lignite/peat.
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HSN Code 27040020 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 : 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
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Coke & semi-coke: Lignite/peat 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 : 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
India’s Exports
FY 2024-25₹58 Cr
0.0016% of India’s total exports
India’s Imports
FY 2024-25₹332 Cr
0.0055% of India’s total imports
Trade Balance
FY 2024-25−₹274 Cr
Surplus rank #11537 of 12657 HSN codes
% of Sub-Chapter 2704
FY 2024-2516.89%
Share of Sub-Chapter 2704’s total exports in FY 2024-25
Import side: 2.56% of Sub-Chapter 2704’s imports
Rank Within Sub-Chapter 2704
FY 2024-25#3 of 5
Position by export value among HSN codes in Sub-Chapter 2704
Import-side rank: #3 of 5
At a glance
−18.42%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#3417
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+465.88%
Peak Growth Year
FY 2021-22 · strongest single-year move
16.89%
Contribution to Sub-Ch. 2704
Share of Sub-Chapter 2704 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+158.31
Exports
197.84 ₹ Cr
0.0087% share
— YoY
89.69% of Sub-Ch. 2704
Imports
39.53 ₹ Cr
0.0011% share
— YoY
0.33% of Sub-Ch. 2704
Balance
+109.18
Exports
216.11 ₹ Cr
0.0098% share
+9.23% YoY
90.67% of Sub-Ch. 2704
Imports
106.93 ₹ Cr
0.0032% share
+170.50% YoY
1.75% of Sub-Ch. 2704
Balance
+414.04
Exports
454.39 ₹ Cr
0.0211% share
+110.26% YoY
93.60% of Sub-Ch. 2704
Imports
40.35 ₹ Cr
0.0014% share
−62.27% YoY
0.90% of Sub-Ch. 2704
Balance
+2,534.46
Exports
2,571.32 ₹ Cr
0.0819% share
+465.88% YoY
61.43% of Sub-Ch. 2704
Imports
36.86 ₹ Cr
0.0008% share
−8.65% YoY
0.45% of Sub-Ch. 2704
Balance
+1,389.71
Exports
1,486.52 ₹ Cr
0.0411% share
−42.19% YoY
95.49% of Sub-Ch. 2704
Imports
96.81 ₹ Cr
0.0017% share
+162.64% YoY
0.71% of Sub-Ch. 2704
Balance
−142.80
Exports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 2704
Imports
142.80 ₹ Cr
0.0025% share
+47.51% YoY
1.23% of Sub-Ch. 2704
Balance
−273.82
Exports
58.33 ₹ Cr
0.0016% share
— YoY
16.89% of Sub-Ch. 2704
Imports
332.15 ₹ Cr
0.0055% share
+132.60% YoY
2.56% of Sub-Ch. 2704
CAGR · 7-Year
Exports
−18.42% /yr
Imports
42.58% /yr
reference, FY 2024-25
Export
₹345.39 Cr
Import
₹12,973.96 Cr
Trade Balance
−12,628.57
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.
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.
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.
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.
India's imports under HSN Code 27040020 have grown at 42.58% CAGR, reaching ₹332.15 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 27040020 and GST compliance.
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.