---
title: "HSN Code for Soft Coke of Coal | HSN 27040040 GST Rate"
description: "Find HSN and GST Rates for 27040040 related to Soft Coke of Coal with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27040040/"
---

# HSN Code 27040040: Soft 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 : Soft coke of coal | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 27040040 ?

It includes Soft Coke of Coal

### How should mixed supplies be billed when Soft 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 Soft Coke of Coal; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Soft 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.

### Can we claim ITC on inputs used to trade Soft 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.

### Any common misclassification issue with Soft Coke of Coal?

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.

### How much GST applies to Soft Coke of Coal?

Under HSN 27040040, Soft Coke of Coal attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

## India's trade performance: HSN Code 27040040 (FY 2024-25)

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

- Exports: < ₹1 Crore (−12.50% YoY) — 0.0000% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4527 of 12657 HSN codes
- Share of Sub-Chapter 2704: 0.28% of its exports; import side 0.00%
- Rank within Sub-Chapter 2704: #4 of 5 by export value

### Key metrics

- Export CAGR: 9.45% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8265 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +134.88% in FY 2020-21
- Contribution to Sub-Ch. 2704: 0.28% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 27040040

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 | < ₹1 Crore | 0.0000% | — | 0.26% | Nil | 0.0000% | — | 0.00% | +0.57 | #8082 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −24.56% | 0.18% | Nil | 0.0000% | — | 0.00% | +0.43 | #8308 |
| FY 2020-21 | 1.01 | 0.0000% | +134.88% | 0.21% | Nil | 0.0000% | — | 0.00% | +1.01 | #7662 |
| FY 2021-22 | 2.03 | 0.0001% | +100.99% | 0.05% | Nil | 0.0000% | — | 0.00% | +2.03 | #7300 |
| FY 2022-23 | 1.20 | 0.0000% | −40.89% | 0.08% | Nil | 0.0000% | — | 0.00% | +1.20 | #7938 |
| FY 2023-24 | 1.12 | 0.0000% | −6.67% | 0.29% | Nil | 0.0000% | — | 0.00% | +1.12 | #8153 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −12.50% | 0.28% | Nil | 0.0000% | — | 0.00% | +0.98 | #8265 |

- CAGR (7-year): exports 9.45%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 27040040 export-import analysis

### Consistent export growth: 9.45% CAGR over 7 years

India's exports under HSN Code 27040040 have grown at a compound annual rate of 9.45% over 7 fiscal years, rising from ₹0.57 Crore in FY 2018-19 to ₹0.98 Crore in FY 2024-25.

### HSN Code 27040040 ranked #8265 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 27040040 ranks #8265 out of 12657 HSN codes by total export value. Within Sub-Chapter 2704, it ranks #4 of 5. By trade surplus, it ranks #4527 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 27040040 exports

The strongest single-year export movement for HSN Code 27040040 was recorded in FY 2020-21, when exports surged by 134.88% over the prior year.

### India maintains a trade surplus of ₹0.98 Crore in HSN Code 27040040 goods

In FY 2024-25, India's exports of ₹0.98 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.98 Crore — ranking #4527 of 12657 by surplus magnitude.

### HSN Code 27040040 contributes 0.28% of Sub-Chapter 2704 exports — ranked #4

Among the 5 HSN codes under Sub-Chapter 2704, HSN Code 27040040 ranks #4 by export value — accounting for 0.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## 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](https://busy.in/hsn/hsn-27040020/) | ₹58 Cr |
| #4 | HSN Code 27040040: Soft Coke of Coal (this hsn code) | < ₹1 Crore |
| #5 | [HSN Code 27040010: Coke & semi-coke: Retort carbon](https://busy.in/hsn/hsn-27040010/) | < ₹1 Crore |