What products are classified under HSN 27040030 ?
It includes Hard Coke of Coal
HSN Code 27040030 represents Hard Coke of Coal under GST classification. This code helps businesses identify Hard Coke of Coal correctly for billing, taxation, and trade. With HSN Code 27040030, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Hard Coke of Coal.
HSN Code 27040030 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 : Hard coke of coal | 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 : Hard coke of coal
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
Hard Coke of Coal 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 : 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 : 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 : 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 : Soft coke of coal
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Other
It includes Hard Coke of Coal
Under HSN 27040030, Hard Coke of Coal attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Hard Coke of Coal; Nil for exempt items if applicable).
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.
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.