--- title: "HSN Code for Hard Coke of Coal | HSN 27040030 GST Rate" description: "Find HSN and GST Rates for 27040030 related to Hard Coke of Coal with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-27040030/" --- # HSN Code 27040030: Hard Coke of Coal - [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 : Hard coke of coal | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 27040030 ? It includes Hard Coke of Coal ### How much GST applies to 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. ### Can we claim ITC on inputs used to trade Hard Coke of Coal? 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. ### Does packaging or labelling change the GST for Hard Coke of Coal? 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. ### How should mixed supplies be billed when Hard Coke of Coal is sold with other items? 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). ### Do e‑way bill and e‑invoice apply for Hard Coke of Coal? 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. ## India's trade performance: HSN Code 27040030 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹153 Cr (−20.58% YoY) — 0.0042% of India's total exports - Imports: ₹629 Cr (+213.53% YoY) — 0.0104% of India's total imports - Trade balance: −₹476 Cr (Deficit); surplus rank #11863 of 12657 HSN codes - Share of Sub-Chapter 2704: 44.27% of its exports; import side 4.85% - Rank within Sub-Chapter 2704: #1 of 5 by export value; import-side #2 ### Key metrics - Export CAGR: 41.98% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2133 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +8,407.57% in FY 2021-22 - Contribution to Sub-Ch. 2704: 44.27% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 27040030 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 | 18.67 | 0.0008% | — | 8.46% | 226.53 | 0.0063% | — | 1.87% | −207.86 | #4193 | | FY 2019-20 | 19.81 | 0.0009% | +6.11% | 8.31% | 354.39 | 0.0106% | +56.44% | 5.79% | −334.58 | #4122 | | FY 2020-21 | 17.44 | 0.0008% | −11.96% | 3.59% | 427.14 | 0.0147% | +20.53% | 9.53% | −409.70 | #4377 | | FY 2021-22 | 1,483.72 | 0.0473% | +8,407.57% | 35.45% | 760.44 | 0.0166% | +78.03% | 9.38% | +723.28 | #330 | | FY 2022-23 | 33.96 | 0.0009% | −97.71% | 2.18% | 676.26 | 0.0118% | −11.07% | 4.96% | −642.30 | #3987 | | FY 2023-24 | 192.55 | 0.0053% | +466.99% | 50.27% | 200.57 | 0.0036% | −70.34% | 1.73% | −8.02 | #1814 | | FY 2024-25 | 152.92 | 0.0042% | −20.58% | 44.27% | 628.85 | 0.0104% | +213.53% | 4.85% | −475.93 | #2133 | - CAGR (7-year): exports 41.98%/yr, imports 18.55%/yr (consistently Deficit) ## Key trade insights: HSN Code 27040030 export-import analysis ### Consistent export growth: 41.98% CAGR over 7 years India's exports under HSN Code 27040030 have grown at a compound annual rate of 41.98% over 7 fiscal years, rising from ₹18.67 Crore in FY 2018-19 to ₹152.92 Crore in FY 2024-25. ### HSN Code 27040030 ranked #2133 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 27040030 ranks #2133 out of 12657 HSN codes by total export value. Within Sub-Chapter 2704, it ranks #1 of 5. By trade surplus, it ranks #11863 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 27040030 exports The strongest single-year export movement for HSN Code 27040030 was recorded in FY 2021-22, when exports surged by 8,407.57% over the prior year. ### India records a trade deficit of ₹475.93 Crore in HSN Code 27040030 goods In FY 2024-25, India's imports of ₹628.85 Cr exceeded exports of ₹152.92 Cr, resulting in a trade deficit of ₹475.93 Crore — ranking #11863 of 12657 by surplus magnitude. ### Import growth of 18.55% CAGR signals rising demand for Hard Coke of Coal India's imports under HSN Code 27040030 have grown at 18.55% CAGR, reaching ₹628.85 Crore in FY 2024-25. ### HSN Code 27040030 contributes 44.27% of Sub-Chapter 2704 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 2704, HSN Code 27040030 ranks #1 by export value — accounting for 44.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.85% share (rank #2). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-27040020/) | ₹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 |