---
title: "HSN Code for Other Coke & Semi-Coke | HSN 27040090 GST Rate"
description: "Find HSN and GST Rates for 27040090 related to Other Coke & Semi-Coke with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-27040090/"
---

# HSN Code 27040090: Other Coke & Semi-Coke

- [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 : Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 27040090 ?

It includes Other Coke & Semi-Coke

### Does packaging or labelling change the GST for Other Coke & Semi-Coke?

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 Other Coke & Semi-Coke is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Coke & Semi-Coke; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Other Coke & Semi-Coke?

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.

### How much GST applies to Other Coke & Semi-Coke?

Under HSN 27040090, Other Coke & Semi-Coke attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Any common misclassification issue with Other Coke & Semi-Coke?

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 Other Coke & Semi-Coke?

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 27040090 (FY 2024-25)

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

- Exports: ₹133 Cr (−29.65% YoY) — 0.0036% of India's total exports
- Imports: ₹11,995 Cr (+7.00% YoY) — 0.1974% of India's total imports
- Trade balance: −₹11,862 Cr (Deficit); surplus rank #12614 of 12657 HSN codes
- Share of Sub-Chapter 2704: 38.52% of its exports; import side 92.46%
- Rank within Sub-Chapter 2704: #2 of 5 by export value; import-side #1

### Key metrics

- Export CAGR: 83.63% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2302 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +945.90% in FY 2021-22
- Contribution to Sub-Ch. 2704: 38.52% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 27040090

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 | 3.47 | 0.0002% | — | 1.57% | 11,809.64 | 0.3295% | — | 97.67% | −11,806.17 | #6300 |
| FY 2019-20 | 1.98 | 0.0001% | −42.94% | 0.83% | 5,645.42 | 0.1686% | −52.20% | 92.30% | −5,643.44 | #6947 |
| FY 2020-21 | 4.27 | 0.0002% | +115.66% | 0.88% | 4,014.69 | 0.1378% | −28.89% | 89.56% | −4,010.42 | #6118 |
| FY 2021-22 | 44.66 | 0.0014% | +945.90% | 1.07% | 7,307.47 | 0.1599% | +82.02% | 90.16% | −7,262.81 | #3513 |
| FY 2022-23 | 34.98 | 0.0010% | −21.67% | 2.25% | 12,866.78 | 0.2238% | +76.08% | 94.32% | −12,831.80 | #3949 |
| FY 2023-24 | 189.10 | 0.0052% | +440.59% | 49.37% | 11,210.58 | 0.1996% | −12.87% | 96.95% | −11,021.48 | #1833 |
| FY 2024-25 | 133.04 | 0.0036% | −29.65% | 38.52% | 11,995.15 | 0.1974% | +7.00% | 92.46% | −11,862.11 | #2302 |

- CAGR (7-year): exports 83.63%/yr, imports 0.26%/yr (consistently Deficit)

## Key trade insights: HSN Code 27040090 export-import analysis

### Consistent export growth: 83.63% CAGR over 7 years

India's exports under HSN Code 27040090 have grown at a compound annual rate of 83.63% over 7 fiscal years, rising from ₹3.47 Crore in FY 2018-19 to ₹133.04 Crore in FY 2024-25.

### HSN Code 27040090 ranked #2302 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 27040090 ranks #2302 out of 12657 HSN codes by total export value. Within Sub-Chapter 2704, it ranks #2 of 5. By trade surplus, it ranks #12614 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 27040090 exports

The strongest single-year export movement for HSN Code 27040090 was recorded in FY 2021-22, when exports surged by 945.90% over the prior year.

### India records a trade deficit of ₹11,862.11 Crore in HSN Code 27040090 goods

In FY 2024-25, India's imports of ₹11,995.15 Cr exceeded exports of ₹133.04 Cr, resulting in a trade deficit of ₹11,862.11 Crore — ranking #12614 of 12657 by surplus magnitude.

### Import growth of 0.26% CAGR signals stable import dependency for Other Coke & Semi-Coke

India's imports under HSN Code 27040090 have grown at 0.26% CAGR, reaching ₹11,995.15 Crore in FY 2024-25.

### HSN Code 27040090 contributes 38.52% of Sub-Chapter 2704 exports — ranked #2

Among the 5 HSN codes under Sub-Chapter 2704, HSN Code 27040090 ranks #2 by export value — accounting for 38.52% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 92.46% share (rank #1).

## 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 (this hsn code) | ₹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 |